# 消費税法 / Consumption Tax Act — 第二十一条 (Article 21) - 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: 第二十一条 (Article 21)（個人事業者の納税地の特例） — address `art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-21 - 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. --- ### 第二十一条（個人事業者の納税地の特例） — Special Provisions on the Place for Tax Payment of Individual Business Operators caption: machine translation, not official art-21 · https://japanlaw.org/en/consumption-tax-act/art-21 · https://japanlaw.org/l/363AC0000000108/art-21 **第一項** 国内に住所のほか居所を有する個人事業者で所得税法第十六条第一項（納税地の特例）の規定の適用を受ける者（第二十三条第一項の規定により納税地の指定を受けている者を除く。）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、前条第一号の規定にかかわらず、その住所地に代え、その居所地とする。 art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/art-21/par-1 The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a residence in Japan in addition to a domicile and who is subject to the application of Article 16, paragraph (1) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) of the preceding Article, the place of residence in lieu of the place of domicile. machine translation, not official **第二項** 国内に住所又は居所を有し、かつ、その住所地又は居所地以外の場所に事務所等を有する個人事業者で所得税法第十六条第二項の規定の適用を受ける者（第二十三条第一項の規定により納税地の指定を受けている者を除く。）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、前条第一号又は第二号の規定にかかわらず、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）とする。 art-21/par-2 · https://japanlaw.org/en/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2 The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by an individual business operator who has a domicile or residence in Japan and also has an office or similar place at a location other than the place of domicile or the place of residence, and who is subject to the application of Article 16, paragraph (2) of the Income Tax Act (excluding a person who has been designated a place for tax payment under Article 23, paragraph (1)) is, notwithstanding the provisions of item (i) or item (ii) of the preceding Article, 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 **第三項** 個人事業者が死亡した場合には、その死亡した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、その相続人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よらず、その死亡当時におけるその死亡した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とする。 art-21/par-3 · https://japanlaw.org/en/consumption-tax-act/art-21/par-3 · https://japanlaw.org/l/363AC0000000108/art-21/par-3 Where an individual business operator dies, the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by the person who died is the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person at the time of death, irrespective of the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by that person's heirs. machine translation, not official --- ## Cites - art-21/par-1: 所得税法第十六条第一項 → 所得税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - art-21/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-23/par-1 - art-21/par-1: 前条第一号 → 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-21/par-2: 所得税法第十六条第二項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - art-21/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-23/par-1 - art-21/par-2: 前条第一号 → 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-21/par-2: 第二号 → 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 ## Cited by 5 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 - 消費税法 附則第十条第一項（個人事業者の納税地の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-10/par-1 - 消費税法 附則第十九条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-2 --- ## 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