Article 42Place for Tax Payment of an Individual Business Operator in Special Cases

一a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;

二excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);

三a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;

四excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);

五a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.

一a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;

二an employee of the individual business operator;

三a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.