①In the case where the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment for corporation tax in light of the state of the business or assets of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; hereinafter the same applies in this Chapter), the regional commissioner having jurisdiction over that place for tax payment (in the case specified by Cabinet Order, the Commissioner of the National Tax Agency; hereinafter the same applies in this Article) may, notwithstanding those provisions, designate the place for tax payment for the corporation tax.

②When the regional commissioner has designated the place for tax payment for corporation tax pursuant to the provisions of the preceding paragraph, the regional commissioner is to notify the corporation referred to in that paragraph thereof in writing.