①If the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases, in light of the status of the transfer, etc. of assets and specified purchases conducted by an individual business operator or a corporation, the regional commissioner having jurisdiction over that place for tax payment (or, in the cases specified by Cabinet Order, the Commissioner of the National Tax Agency; the same applies in the following paragraph) may, notwithstanding those provisions, designate the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases.

②When the regional commissioner has designated the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under the preceding paragraph, the regional commissioner notifies the individual business operator or corporation referred to in that paragraph to that effect in writing.