# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十四条 (Article 54)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第五十四条 (Article 54)（特殊な場合の納税地） — address `art-54`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-54
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第五十四条（特殊な場合の納税地） — Place for Tax Payment in Special Cases
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-54</sup>

  **第一項**  法第十五条第六号（納税地）に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に掲げる場所とする。
  <sup>art-54/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1</sup>
  The places specified by Cabinet Order prescribed in Article 15, item (vi) (Locality for Paying Over Taxes) of the Act are the places set out in the following items in accordance with the categories of cases set out in those items.
  <sup>machine translation, not official</sup>

    **一**  法第十五条第一号から第五号までの規定により納税地を定められていた者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた者については、同号の居所が短期間の滞在地であつた場合を除く。）　その該当しないこととなつた時の直前において納税地であつた場所
    <sup>art-54/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-1</sup>
    Where a person whose place for tax payment was determined under Article 15, items (i) through (v) of the Act has ceased to fall under any of those provisions (excluding, for a person whose place for tax payment was determined under item (ii) of that Article, the case where the residence referred to in that item was a place of short-term stay): the place that was the place for tax payment immediately before the person ceased to fall under them;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる場合を除き、その者が国に対し所得税に関する法律の規定に基づく申告、請求その他の行為をする場合　その者が選択した場所（これらの行為が二以上ある場合には、最初にその行為をした際選択した場所）
    <sup>art-54/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-2</sup>
    Except in the case set out in the preceding item, where the person carries out an act toward the State, such as a filing or a claim, based on the provisions of laws concerning income tax: the place chosen by that person (where there are two or more such acts, the place chosen when the person carried out the first such act); and
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる場合以外の場合　麹町税務署の管轄区域内の場所
    <sup>art-54/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-3</sup>
    Cases other than those set out in the preceding two items: a place within the jurisdiction of the Kojimachi Tax Office.
    <sup>machine translation, not official</sup>

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## Cites
- art-54/par-1: 法第十五条第六号 → 所得税法 第十五条第一項第六号 (Article 15, paragraph (1), item (vi)), art-15/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-1: 法第十五条第一号から第五号まで → 所得税法 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-15/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-54/par-1/item-2: 前号 → 所得税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 所得税法施行令 第五十四条第一項第一号 (Article 54, paragraph (1), item (i)), art-54/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-1
- art-54/par-1/item-3: 前二号 → 所得税法施行令 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-2

## Cited by

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

- 所得税法施行令 第五十四条第一項第二号（特殊な場合の納税地） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-2
- 所得税法施行令 第五十四条第一項第三号（特殊な場合の納税地） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-54/par-1/item-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-015, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06