Chapter V Locality for Paying Taxes
第五章 納税地
The locality for paying over income taxes is the place that each of the following items prescribes, according to which of the cases set forth in those items the taxpayer falls under:
所得税の納税地は、納税義務者が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。
if the taxpayer is not domiciled in Japan but has a residence there: the place of residence;
国内に住所を有せず、居所を有する場合 その居所地
if the taxpayer is a Nonresident that has a permanent establishment, other than in a case set forth in the preceding two items: the location of the office, place of business, or any other equivalent place relating to the business that the Nonresident conducts through the permanent establishment (or the location of the principal one, if there are two or more such places);
if a person whose locality for paying over taxes was determined under the provisions of item (i) or item (ii) ceases to be domiciled or reside in Japan, and at the time of so ceasing the person does not have an office, place of business, or any other equivalent place relating to the business prescribed in the preceding item, and a relative of the person or any other person specified by Cabinet Order as uniquely related to the person continues to reside, or resides in place of the person, at the place that had been the person's locality for paying over taxes: the place that had been the locality for paying over taxes;
if the taxpayer receives consideration as set forth in Article 161, paragraph (1), item (vii) (Domestic Source Income) (other than consideration for the lending of a ship or aircraft), other than in a case set forth in any of the preceding items: the location of the assets relating to the consideration (or the location of the principal assets, if there are two or more such assets);
前各号に掲げる場合を除き、第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
in any case other than those set forth in the preceding items: the place specified by Cabinet Order.
前各号に掲げる場合以外の場合 政令で定める場所
Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile (other than a taxpayer for whom a locality for paying over taxes has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes); the same applies in the following paragraph) may make the place of residence, in lieu of the place of domicile, the locality for paying over taxes.
Notwithstanding the provisions of item (i) or item (ii) of the preceding Article, a taxpayer that has a domicile or residence in Japan and that has a place of business or any other equivalent place relating to the business that the taxpayer operates (hereinafter referred to as a "place of business or similar place" in this paragraph) at a place other than the place of domicile or place of residence may make the location of the place of business or similar place (or the location of the principal place of business or similar place, if there are two or more such places) the locality for paying over taxes, in lieu of the place of domicile or place of residence.
If a taxpayer dies, the locality for paying over the income taxes of the deceased is the locality for paying over the income taxes of the deceased at the time of death, regardless of the locality for paying over the heir's income taxes.
納税義務者が死亡した場合には、その死亡した者の所得税の納税地は、その相続人の所得税の納税地によらず、その死亡当時におけるその死亡した者の所得税の納税地とする。
Article 17Locality for Paying Over Withholding Tax
第十七条（源泉徴収に係る所得税の納税地）
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。
If the locality for paying over taxes under the provisions of Article 15 (Locality for Paying Over Taxes) or Article 16 (Special Provisions on the Locality for Paying Over Taxes) is found to be inappropriate as the locality for paying over income taxes in view of the taxpayer's income circumstances, the regional commissioner for that locality (or the Commissioner of the National Tax Agency, in a case specified by Cabinet Order; the same applies hereinafter in this Article) may designate the locality for paying over the income taxes, notwithstanding those provisions.
Notwithstanding the provisions of the preceding Article, if the locality for paying over taxes as under the preceding Article is found to be inappropriate as the locality for the person to pay over the income taxes referred to in that Article in view of clerical considerations attending payment by the person paying the salary or other wage as prescribed in that Article or other circumstances, the regional commissioner for the locality in which the person is to pay over the taxes may designate the locality for the person to pay over the income taxes.
When the regional commissioner has designated the locality for paying over income taxes pursuant to the provisions of the preceding two paragraphs, the regional commissioner notifies the taxpayer or the person making the payment prescribed in those provisions of this in writing.
国税局長は、前二項の規定により所得税の納税地を指定したときは、これらの規定に規定する納税義務者又は支払をする者に対し、書面によりその旨を通知する。
第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力）
Even if a disposition designating the locality for paying over taxes under the provisions of paragraph (1) or paragraph (2) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, request, notification, or other submission of documents or any payment, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), that was made during the period from the time of the revoked disposition until the time of the revocation with regard to the income taxes of the taxpayer prescribed in paragraph (1) of that Article or the income taxes referred to in paragraph (2) of that Article of the person making the payment prescribed in that paragraph, treating the locality for paying over taxes that was the subject of the revocation as the locality for paying over taxes to which the disposition related.
No English for this paragraph yet.
削除
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
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· 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
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inArticle 2, paragraph (1), item (viii-4)· 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
heirmachine translation
「相続人」
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 2, paragraph (2)· 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
place of business or similar placemachine translation
「事業場等」
A place of business, or something similar to one, that a taxpayer with a domicile or residence in Japan has for their business somewhere other than that domicile or residence.
Short name set inArticle 16, paragraph (2)· applies only in this paragraph
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
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.