Chapter VI Place for Tax Payment
第六章 納税地
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。
Article 17Place for Tax Payment for Foreign Corporations
第十七条（外国法人の納税地）
The place for tax payment for the corporation tax of a foreign corporation is to be the place specified in the following items for the category of foreign corporation listed in each of those items:
外国法人の法人税の納税地は、次の各号に掲げる外国法人の区分に応じ当該各号に定める場所とする。
A foreign corporation that has a permanent establishment: the location of the office, place of business or other equivalent place pertaining to the business that the foreign corporation conducts through the permanent establishment (where there are two or more of these, the location of the principal one);
A foreign corporation that has no permanent establishment and receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) (excluding consideration for the lending of a vessel or aircraft): the location of the assets pertaining to the consideration (where there are two or more such assets, the location of the principal asset);
恒久的施設を有しない外国法人で、第百三十八条第一項第五号（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。）を受けるもの 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）
A foreign corporation not falling under either of the preceding two items: the place specified by Cabinet Order.
第十七条の二（法人課税信託の受託者である個人の納税地）
The place for tax payment for the corporation tax pertaining to a trust subject to corporate taxation of an individual who is a trustee of the trust subject to corporate taxation is to be the place specified in whichever item of Article 15 (Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) lists the case the individual falls under (where the individual is subject to the provisions of Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of that Act, the place that is the place for tax payment for income tax pursuant to those provisions, and where the place for tax payment for income tax of the individual has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of that Act, the designated place).
法人課税信託の受託者である個人の当該法人課税信託に係る法人税の納税地は、当該個人が所得税法（昭和四十年法律第三十三号）第十五条各号（納税地）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（当該個人が同法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている場合にあつてはこれらの規定により所得税の納税地とされている場所とし、当該個人が同法第十八条第一項（納税地の指定）の規定により所得税の納税地が指定されている場合にあつてはその指定された場所とする。）とする。
Article 18Designation of Place for Tax Payment
第十八条（納税地の指定）
In 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.
When 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.
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。
Article 20Notification of Change of Place for Tax Payment
第二十条（納税地の異動の届出）
In the case where there has been a change in the place for tax payment for its corporation tax (excluding the case where there has been a change in the place for tax payment due to the designation under Article 18, paragraph (1) (Designation of Place for Tax Payment)), a corporation must, as specified by Cabinet Order, notify the competent district director with jurisdiction over the place for tax payment before the change to that effect.
法人は、その法人税の納税地に異動があつた場合（第十八条第一項（納税地の指定）の指定によりその納税地に異動があつた場合を除く。）には、政令で定めるところにより、その異動前の納税地の所轄税務署長にその旨を届け出なければならない。