Article 19Effect of Returns and Other Filings If a Disposition Designating the Place for Tax Payment Is Revoked
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 in the case where a disposition designating the place for tax payment under the provisions of paragraph (1) of the preceding Article has been revoked by a determination on a request for re-investigation, a decision on a request for review or a judgment, the revocation of the disposition is not to affect the validity of any return, application, claim, notification or other submission of documents and any payment made with regard to the corporation tax by treating the place for tax payment subject to the revocation as the place for tax payment for the corporation tax of the corporation pertaining to the disposition, or the validity of any disposition of the Commissioner of the National Tax Agency, a regional commissioner or a district director (excluding the disposition subject to the revocation), during the period from the time of the disposition subject to the revocation to the time of the revocation.
再調査の請求についての決定若しくは審査請求についての裁決又は判決により、前条第一項の規定による納税地の指定の処分の取消しがあつた場合においても、その処分の取消しは、その取消しの対象となつた処分のあつた時からその取消しの時までの間に、その取消しの対象となつた納税地をその処分に係る法人の法人税の納税地としてその法人税に関してされた申告、申請、請求、届出その他書類の提出及び納付並びに国税庁長官、国税局長又は税務署長の処分（その取消しの対象となつた処分を除く。）の効力に影響を及ぼさないものとする。