# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十四条 (Article 44) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-44. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十四条 (Article 44)（納税地の指定） — address `art-44` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-44 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十四条（納税地の指定） — Designation of Place for Tax Payment caption: machine translation, not official art-44 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-44 **第一項** 法第二十三条第一項に規定する政令で定める場合は、同項の規定により指定されるべき納税地が法第二十条から第二十二条までの規定による納税地（既に法第二十三条の規定により納税地の指定がされている場合には、その指定をされている納税地）を所轄する国税局長の管轄区域以外の地域にある場合とする。 art-44/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-44/par-1 The cases specified by Cabinet Order as prescribed in Article 23, paragraph (1) of the Act are cases where the place for tax payment to be designated under that paragraph is in an area other than the jurisdictional district of the regional commissioner having jurisdiction over the place for tax payment under Articles 20 through 22 of the Act (where a place for tax payment has already been designated under Article 23 of the Act, the place for tax payment so designated). machine translation, not official --- ## Cites - art-44/par-1: 法第二十三条第一項 → 消費税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act/art-23/par-1 (e-Gov law ID 363AC0000000108) - art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/consumption-tax-act/art-20 (e-Gov law ID 363AC0000000108) - art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/consumption-tax-act/art-21 (e-Gov law ID 363AC0000000108) - art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act/art-22 (e-Gov law ID 363AC0000000108) - art-44/par-1: 法第二十三条 → 消費税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/consumption-tax-act/art-23 (e-Gov law ID 363AC0000000108) --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-022, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06