The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by a corporation is the place specified in each of the following items in accordance with which of the cases listed in that item the corporation falls under.
if the corporation has its head office or principal office in Japan (referred to as a "domestic corporation" in the following item): the location of that head office or principal office;
if the corporation is a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one);
in a case other than those listed in the preceding two items: the place specified by Cabinet Order.
前二号に掲げる場合以外の場合 政令で定める場所