Article 81Place of Residence, etc. to Be Notified by Persons Who Have No Domicile in Japan
第八十一条（国内に住所を有しない者の告知すべき居所地等）
The places specified by Ministry of Finance Order as prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are the places prescribed in the following items according to the categories, listed in those items, of persons receiving the payment prescribed in that paragraph (excluding individuals who have a domicile in Japan and corporations that have a head office or principal office in Japan).
法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する財務省令で定める場所は、同項に規定する支払を受ける者（国内に住所を有する個人及び国内に本店又は主たる事務所を有する法人を除く。）の次の各号に掲げる区分に応じ、当該各号に定める場所とする。
an individual who has a residence in Japan: the place of residence of that individual;
国内に居所を有する個人 当該個人の居所地
a Nonresident who has a permanent establishment (excluding the persons listed in the preceding item): the location of the office, place of business or other equivalent facility relating to the business conducted through the permanent establishment of that Nonresident (where there are two or more of these, the principal one of them);
恒久的施設を有する非居住者（前号に掲げる者を除く。） 当該非居住者の恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるものとする。）の所在地
a Nonresident who does not have a permanent establishment (excluding the persons listed in item (i)): the place of domicile or place of residence of that Nonresident outside Japan;
恒久的施設を有しない非居住者（第一号に掲げる者を除く。） 当該非居住者の国外にある住所地又は居所地
a Foreign Corporation that has a permanent establishment: the location of the office, place of business or other equivalent facility of that Foreign Corporation prescribed in Article 17, item (i) (Place for Tax Payment for Foreign Corporations) of the Corporation Tax Act (where there are two or more of these, the principal one of them; and where that Foreign Corporation has made the registration prescribed in Article 304, item (ii) (Requirements for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order, the office, place of business or other equivalent facility for which it has made that registration);
恒久的施設を有する外国法人 当該外国法人の法人税法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときはそのうち主たるものとし、当該外国法人が令第三百四条第二号（外国法人が課税の特例の適用を受けるための要件）に規定する登記をしているときは当該登記をしている事務所、事業所その他これらに準ずるものとする。）の所在地
a Foreign Corporation that does not have a permanent establishment: the location of the head office or principal office of that Foreign Corporation outside Japan.
恒久的施設を有しない外国法人 当該外国法人の国外にある本店又は主たる事務所の所在地
Read this with the articles around it
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.