The place specified by Cabinet Order prescribed in the main clause of Article 17 (Locality for Paying Over Withholding Tax) of the Act is, for the person paying salary prescribed in that Article, the location of the office or similar place (meaning the office or similar place prescribed in Article 17 of the Act) of that person paying salary after relocation, which is to be stated in the written notice prescribed in Article 229 (Business Commencement Report) or Article 230 (Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters) of the Act or the document prescribed in Article 18 (Notification of Change of Place for Tax Payment) of the Order for the Enforcement of the Corporation Tax Act (collectively referred to as the "notification of business commencement, etc." in the following paragraph) submitted by that person paying salary.
The matters specified by Cabinet Order prescribed in the proviso to Article 17 of the Act are those set out in the following items, and the places specified by Cabinet Order prescribed in the proviso to that Article are, respectively, the places specified in those items as of the date of payment (including the day deemed to be the day on which payment was made; hereinafter in this paragraph referred to as the "payment date") (or, where on or after that payment date the person prescribed in those items (for item (iv), the persons listed in item (iv), (a) through (c) who are the trustee of the Trust Subject to Corporate Taxation set out in that item; hereinafter in this paragraph referred to as the "payer of interest, etc.") has relocated in Japan the place specified in those items, the place specified in those items, after relocation of that payer of interest, etc., that is to be stated in the notification of business commencement, etc. submitted by that payer of interest, etc.).
interest on Japanese national government bonds: the location of the head office of the Bank of Japan;
日本国の国債の利子 日本銀行の本店の所在地
interest on local government bonds issued by a Japanese local government or on bonds issued by a Domestic Corporation: the location of the principal office of that local government or of the head office or principal office of that Domestic Corporation;
日本の地方公共団体の発行する地方債又は内国法人の発行する債券の利子 その地方公共団体の主たる事務所又はその内国法人の本店若しくは主たる事務所の所在地
the dividends of surplus, dividends of profits, distributions of surplus, distributions of monies, and interest on funds prescribed in Article 24, paragraph (1) (Dividend Income) of the Act that are paid by a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;
内国法人の支払う法第二十四条第一項（配当所得）に規定する剰余金の配当、利益の配当、剰余金の分配、金銭の分配及び基金利息 その内国法人の本店又は主たる事務所の所在地
distributions of proceeds from a Trust Subject to Corporate Taxation paid by a trust corporation prescribed in Article 17 of the Act: the place specified below in accordance with the following categories of the trustee of that Trust Subject to Corporate Taxation:
法第十七条に規定する受託法人の支払う法人課税信託の収益の分配 その法人課税信託の受託者の次に掲げる区分に応じそれぞれ次に定める場所
an individual: the location of the individual's office, place of business, or other similar place in Japan (where there are two or more, the location of the principal one);
個人 その者の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
a Domestic Corporation: the location of the head office or principal office of that Domestic Corporation;
内国法人 その内国法人の本店又は主たる事務所の所在地
a Foreign Corporation: the location of the principal office of that Foreign Corporation in Japan;
外国法人 その外国法人の国内にある主たる事務所の所在地
distributions of proceeds from an Investment Trust (limited to an Investment Trust managed under instructions from the settlor prescribed in Article 2, paragraph (1) (Definitions) of the Act on Investment Trusts and Investment Corporations) (excluding those listed in the preceding item): the location of the head office or principal office of the trust company that undertook that trust (including a financial institution, as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business by Financial Institutions, that engages in the trust business prescribed in that paragraph pursuant to that Act) (or, where that trust company is a Foreign Corporation, the location of the principal office of that trust company in Japan);
投資信託（投資信託及び投資法人に関する法律第二条第一項（定義）に規定する委託者指図型投資信託に限る。）の収益の分配（前号に掲げるものを除く。） その信託を引き受けた信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）の本店又は主たる事務所の所在地（その信託会社が外国法人である場合には、その信託会社の国内にある主たる事務所の所在地）
distributions of proceeds from a Specified Trust That Issues Beneficiary Certificates: the location of the head office or principal office of the corporation that undertook that trust (or, where that corporation is a Foreign Corporation, the location of the principal office of that corporation in Japan);
特定受益証券発行信託の収益の分配 その信託を引き受けた法人の本店又は主たる事務所の所在地（その法人が外国法人である場合には、その法人の国内における主たる事務所の所在地）
domestic source income listed in Article 161, paragraph (1), items (iv) through (vii) and items (x) through (xvi) (Domestic Source Income) of the Act (excluding that listed in the following item) that is paid outside Japan, or domestic source income listed in Article 161, paragraph (1), item (viii), (b) of the Act: the location of the office, place of business, or other similar place of the payer in Japan (where there are two or more, the location of the principal one); and
法第百六十一条第一項第四号から第七号まで及び第十号から第十六号まで（国内源泉所得）に掲げる国内源泉所得（次号に掲げるものを除く。）で国外において支払われるもの又は同項第八号ロに掲げる国内源泉所得 その支払者の国内にある事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
bonuses prescribed in Article 183, paragraph (2) (Special Provisions on the Timing of Withholding on Bonuses) of the Act (including where applied mutatis mutandis pursuant to Article 212, paragraph (4) (Application Mutatis Mutandis to Nonresidents) of the Act; the same applies hereinafter in this item): the location of the office, place of business, or other similar place of the payer that would be found to handle the payment affairs if the payer were to pay those bonuses on the day on which payment is deemed to have been made under Article 183, paragraph (2) of the Act.
法第百八十三条第二項（賞与に係る源泉徴収時期の特例）（法第二百十二条第四項（非居住者に対する準用）において準用する場合を含む。以下この号において同じ。）に規定する賞与 法第百八十三条第二項の規定により支払があつたものとみなされる日において当該賞与の支払をするものとしたならばその支払事務を取り扱うと認められるその支払者の事務所、事業所その他これらに準ずるものの所在地
notification of business commencement, etc.machine translation
「開業等届出書」
The notification a payer of salary or other wage (給与等支払者) files under Article 229 or 230 of the Income Tax Act on starting a business or opening an office that pays salaries, or the document under Article 18 of the Order for the Enforcement of the Corporation Tax Act on a change of place for tax payment.
Short name set inArticle 55, paragraph (1)· applies only in this provision and in Article 55, paragraph (2)
payer of interest, etc.machine translation
「利子等支払者」
The payer of the interest, dividends, distributions or other payments this paragraph lists (for distributions of a trust taxed as a corporation, its trustee), at whose place set by each item the place for tax payment of the tax withheld lies; where the payer moves that place in Japan after the payment date, its new place is used.
Short name set inArticle 55, paragraph (2)· applies only in this paragraph
payment datemachine translation
「支払日」
In Article 55, paragraph (2), the date on which the interest, dividends or other income listed there is paid, including a date on which it is deemed to be paid.
Short name set inArticle 55, paragraph (2)· applies only in this paragraph