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Article 25Notification of Change in the Place for Tax Payment of Corporations

第二十五条(法人の納税地の異動の届出)

If there has been a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases of a corporation (excluding a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases resulting from a designation under Article 23, paragraph (1)), the corporation must, without delay, notify the district director having jurisdiction over the place for tax payment before the change to that effect in writing.

法人は、その資産の譲渡等及び特定仕入れに係る消費税の納税地に異動があつた場合(第二十三条第一項の指定により資産の譲渡等及び特定仕入れに係る消費税の納税地の異動があつた場合を除く。)には、遅滞なく、その異動前の納税地を所轄する税務署長に書面によりその旨を届け出なければならない。

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