# 法人税法 / Corporation Tax Act — 第二十条 (Article 20)

- 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: 第二十条 (Article 20)（納税地の異動の届出） — address `art-20`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/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（納税地の異動の届出） — Notification of Change of Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/corporation-tax-act/art-20 · https://japanlaw.org/l/340AC0000000034/art-20</sup>

  **第一項**  法人は、その法人税の納税地に異動があつた場合（第十八条第一項（納税地の指定）の指定によりその納税地に異動があつた場合を除く。）には、政令で定めるところにより、その異動前の納税地の所轄税務署長にその旨を届け出なければならない。
  <sup>art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-20/par-1</sup>
  In the case where there has been a change in the place for tax payment for its corporation tax (excluding the case where there has been a change in the place for tax payment due to the designation under Article 18, paragraph (1) (Designation of Place for Tax Payment)), a corporation must, as specified by Cabinet Order, notify the competent district director with jurisdiction over the place for tax payment before the change to that effect.
  <sup>machine translation, not official</sup>

---

## Cites
- art-20/par-1: 第十八条第一項 → 法人税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1

## Cited by

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

- 法人税法 附則第十三条第一項（納税地等の異動の届出に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-1
- 法人税法 附則第十六条第一項（納税地等の異動の届出に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-16/par-1

---

## 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-20261008T111236-008, 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