# 消費税法 / Consumption Tax Act — 第二十三条 (Article 23) - 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: 第二十三条 (Article 23)（納税地の指定） — address `art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-23 - 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. --- ### 第二十三条（納税地の指定） — Designation of Place for Tax Payment caption: machine translation, not official art-23 · https://japanlaw.org/en/consumption-tax-act/art-23 · https://japanlaw.org/l/363AC0000000108/art-23 **第一項** 前三条の規定による納税地が個人事業者又は法人の行う資産の譲渡等及び特定仕入れの状況からみて当該資産の譲渡等及び特定仕入れに係る消費税の納税地として不適当であると認められる場合には、その納税地を所轄する国税局長（政令で定める場合には、国税庁長官。次項において同じ。）は、これらの規定にかかわらず、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を指定することができる。 art-23/par-1 · https://japanlaw.org/en/consumption-tax-act/art-23/par-1 · https://japanlaw.org/l/363AC0000000108/art-23/par-1 If the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases, in light of the status of the transfer, etc. of assets and specified purchases conducted by an individual business operator or a corporation, the regional commissioner having jurisdiction over that place for tax payment (or, in the cases specified by Cabinet Order, the Commissioner of the National Tax Agency; the same applies in the following paragraph) may, notwithstanding those provisions, designate the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases. machine translation, not official **第二項** 国税局長は、前項の規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を指定したときは、同項の個人事業者又は法人に対し、書面によりその旨を通知する。 art-23/par-2 · https://japanlaw.org/en/consumption-tax-act/art-23/par-2 · https://japanlaw.org/l/363AC0000000108/art-23/par-2 When the regional commissioner has designated the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under the preceding paragraph, the regional commissioner notifies the individual business operator or corporation referred to in that paragraph to that effect in writing. machine translation, not official --- ## Cites - art-23/par-1: 前三条 → 消費税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/consumption-tax-act/art-20 · https://japanlaw.org/l/363AC0000000108/art-20 - art-23/par-1: 前三条 → 消費税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/consumption-tax-act/art-21 · https://japanlaw.org/l/363AC0000000108/art-21 - art-23/par-1: 前三条 → 消費税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act/art-22 · https://japanlaw.org/l/363AC0000000108/art-22 - art-23/par-1: 次項 → 消費税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act/art-23/par-2 · https://japanlaw.org/l/363AC0000000108/art-23/par-2 - art-23/par-2: 前項 → 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 ## Cited by 7 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 - 消費税法 第二十三条第二項（納税地の指定） — https://japanlaw.org/en/consumption-tax-act/art-23/par-2 · https://japanlaw.org/l/363AC0000000108/art-23/par-2 - 消費税法 第二十四条第一項（納税地指定の処分の取消しがあつた場合の申告等の効力） — https://japanlaw.org/en/consumption-tax-act/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/art-24/par-1 - 消費税法 第二十五条第一項（法人の納税地の異動の届出） — https://japanlaw.org/en/consumption-tax-act/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/art-25/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-20261013T073630-009, 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