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The place for tax payment for the corporation tax of a domestic corporation is to be the location of its head office or principal office.
内国法人の法人税の納税地は、その本店又は主たる事務所の所在地とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.