# 法人税法 / Corporation Tax Act — 第十六条 (Article 16)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- 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: 第十六条 (Article 16)（内国法人の納税地） — address `art-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-16
- 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.

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### 第十六条（内国法人の納税地） — Place for Tax Payment for Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/en/corporation-tax-act/art-16 · https://japanlaw.org/l/340AC0000000034/art-16</sup>

  **第一項**  内国法人の法人税の納税地は、その本店又は主たる事務所の所在地とする。
  <sup>art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/art-16/par-1</sup>
  The place for tax payment for the corporation tax of a domestic corporation is to be the location of its head office or principal office.
  <sup>machine translation, not official</sup>

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十六条第一項（納税地） — https://japanlaw.org/en/reconstruction-funding-act/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/art-46/par-1
- 法人税法 第十八条第一項（納税地の指定） — https://japanlaw.org/en/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-007, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08