# 消費税法 / Consumption Tax Act — 第二十条 (Article 20) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第二十条 (Article 20)（個人事業者の納税地） — address `art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-20 - Every provision below carries its address and both URLs 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. --- ### 第二十条（個人事業者の納税地） — Place for Tax Payment of Individual Business Operators caption: machine translation, not official art-20 · https://japanlaw.org/en/consumption-tax-act/art-20 · https://japanlaw.org/l/363AC0000000108/art-20 **第一項** 個人事業者の資産の譲渡等及び特定仕入れに係る消費税の納税地は、その個人事業者が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。 art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/art-20/par-1 The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator is the place specified in each of the following items in accordance with which of the cases listed in that item the individual business operator falls under. machine translation, not official **一** 国内に住所を有する場合　その住所地 art-20/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-1 if the taxpayer is domiciled in Japan: the place of domicile; machine translation, not official **二** 国内に住所を有せず、居所を有する場合　その居所地 art-20/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-2 if the taxpayer is not domiciled in Japan but has a residence there: the place of residence; machine translation, not official **三** 国内に住所及び居所を有しない者で、国内にその行う事業に係る事務所、事業所その他これらに準ずるもの（以下この号、次条第二項及び第二十二条第二号において「事務所等」という。）を有する者である場合　その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地） art-20/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-3 if the individual business operator has neither a domicile nor a residence in Japan but has in Japan an office, place of business, or other similar place relating to the business it conducts (hereinafter in this item, in paragraph (2) of the following Article, and in Article 22, item (ii) referred to as an "office or similar place"): 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); machine translation, not official **四** 前三号に掲げる場合以外の場合　政令で定める場所 art-20/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-4 in a case other than those listed in the preceding three items: the place specified by Cabinet Order. machine translation, not official --- ## Cites - art-20/par-1/item-3: この号 → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-3 - art-20/par-1/item-3: 次条第二項 → 消費税法 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/en/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2 - art-20/par-1/item-3: 第二十二条第二号 → 消費税法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-22/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-2 - art-20/par-1/item-4: 前三号 → 消費税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-1 - art-20/par-1/item-4: 前三号 → 消費税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-2 - art-20/par-1/item-4: 前三号 → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 消費税法 第十五条第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - 消費税法 第二十条第一項第三号（個人事業者の納税地） — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-3 - 消費税法 第二十条第一項第四号（個人事業者の納税地） — https://japanlaw.org/en/consumption-tax-act/art-20/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-4 - 消費税法 第二十一条第一項（個人事業者の納税地の特例） — https://japanlaw.org/en/consumption-tax-act/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/art-21/par-1 - 消費税法 第二十一条第二項（個人事業者の納税地の特例） — https://japanlaw.org/en/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2 - 消費税法 第二十三条第一項（納税地の指定） — https://japanlaw.org/en/consumption-tax-act/art-23/par-1 · https://japanlaw.org/l/363AC0000000108/art-23/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-008, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13