The locality in which a person paying a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income), or a person making any other payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding) (hereinafter referred to as a "person paying salary" in this Article) is to pay over the income taxes to be collected through withholding from those payments is the locality, as of the payment date, of the office, place of business, or any other equivalent place of the person paying salary that handles those payments (hereinafter referred to as an "office or similar place" in this Article) (or, if on or after the payment date the person paying salary relocates the office or similar place in Japan, the location of the office or similar place after the relocation or any other place specified by Cabinet Order); provided, however, that the locality for paying over the income taxes to be collected through withholding from interest on public and corporate bonds, dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income) which are paid by a Domestic Corporation (or by a trust corporation that is deemed to be a Domestic Corporation pursuant to the provisions of Article 6-3, item (i) (Application of This Act to Trust Corporations) as prescribed in that Article), or any other payment prescribed by Cabinet Order is the locality of the head office or principal office of the person making the payment or any other place provided for by Cabinet Order.
第二十八条第一項（給与所得）に規定する給与等の支払をする者その他第四編第一章から第六章まで（源泉徴収）に規定する支払をする者（以下この条において「給与等支払者」という。）のその支払につき源泉徴収をすべき所得税の納税地は、当該給与等支払者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの（以下この条において「事務所等」という。）のその支払の日における所在地（当該支払の日以後に当該給与等支払者が国内において事務所等を移転した場合には、当該事務所等の移転後の所在地その他の政令で定める場所）とする。ただし、公社債の利子、内国法人（第六条の三第一号（受託法人等に関するこの法律の適用）の規定により内国法人とされる同条に規定する受託法人を含む。）が支払う第二十四条第一項（配当所得）に規定する剰余金の配当その他の政令で定めるものについては、その支払をする者の本店又は主たる事務所の所在地その他の政令で定める場所とする。
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Domestic Corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
public and corporate bond
「公社債」
Bonds issued by public bodies and companies, including bonds a non-company corporation issues under a special law.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
trust corporation
「受託法人」
The trustee of a trust taxed as a corporation (法人課税信託), treated under Article 6-2 as a separate corporation to which that trust's assets, liabilities, income and expenses belong; an individual trustee is treated the same way.
Defined inArticle 6-3, paragraph (1)· applies only in this article
office or similar placemachine translation
「事務所等」
The office, place of business or similar place of a person paying salaries or other amounts subject to withholding, where those payments are handled; in Article 17 its location is where the withheld tax is due, and in the chapter beginning at Article 216 it means only such a place paying fewer than ten people regularly.
Short name set inArticle 17, paragraph (1)· applies only in this article
person paying salarymachine translation
「給与等支払者」
A person who pays salaries or makes other payments from which tax must be withheld under Part IV, Chapters I to VI, the location of whose office handling the payments is where the withheld tax is paid.
Short name set inArticle 17, paragraph (1)· applies only in this article