# 所得税法 / Income Tax Act — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-16. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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)（納税地の特例） — address `art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/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. --- ### 第十六条（納税地の特例） — Special Provisions on the Locality for Paying Over Taxes caption: machine translation, not official art-16 · https://japanlaw.org/en/income-tax-act/art-16 · https://japanlaw.org/l/340AC0000000033/art-16 **第一項** 国内に住所のほか居所を有する納税義務者（第十八条第一項（納税地の指定）の規定により納税地の指定を受けている納税義務者を除く。次項において同じ。）は、前条第一号の規定にかかわらず、その住所地に代え、その居所地を納税地とすることができる。 art-16/par-1 · https://japanlaw.org/en/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile (other than a taxpayer for whom a locality for paying over taxes has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes); the same applies in the following paragraph) may make the place of residence, in lieu of the place of domicile, the locality for paying over taxes. 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その営む事業に係る事業場その他これに準ずるもの（以下この項において「事業場等」という。）を有する納税義務者は、前条第一号又は第二号の規定にかかわらず、その住所地又は居所地に代え、その事業場等の所在地（その事業場等が二以上ある場合には、これらのうち主たる事業場等の所在地）を納税地とすることができる。 art-16/par-2 · https://japanlaw.org/en/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 Notwithstanding the provisions of item (i) or item (ii) of the preceding Article, a taxpayer that has a domicile or residence in Japan and that has a place of business or any other equivalent place relating to the business that the taxpayer operates (hereinafter referred to as a "place of business or similar place" in this paragraph) at a place other than the place of domicile or place of residence may make the location of the place of business or similar place (or the location of the principal place of business or similar place, if there are two or more such places) the locality for paying over taxes, in lieu of the place of domicile or place of residence. machine translation, not official **第三項** 納税義務者が死亡した場合には、その死亡した者の所得税の納税地は、その相続人の所得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所得税の納税地とする。 art-16/par-3 · https://japanlaw.org/en/income-tax-act/art-16/par-3 · https://japanlaw.org/l/340AC0000000033/art-16/par-3 If a taxpayer dies, the locality for paying over the income taxes of the deceased is the locality for paying over the income taxes of the deceased at the time of death, regardless of the locality for paying over the heir's income taxes. machine translation, not official --- ## Cites - art-16/par-1: 第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1 - art-16/par-1: 次項 → 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-16/par-1: 前条第一号 → 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 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-16/par-2: この項 → 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-16/par-2: 前条第一号 → 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 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-16/par-2: 第二号 → 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 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第三条第一項（居住者及び非居住者の区分） — https://japanlaw.org/en/income-tax-act/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-3/par-1 - 所得税法 第十六条第一項（納税地の特例） — https://japanlaw.org/en/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - 所得税法 第十六条第二項（納税地の特例） — https://japanlaw.org/en/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - 所得税法 第十八条第一項（納税地の指定） — https://japanlaw.org/en/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1 - 所得税法 附則第三条第一項（納税地の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-3/par-1 - 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 第十一条第一項（納税地） — https://japanlaw.org/en/reconstruction-funding-act/art-11/par-1 · https://japanlaw.org/l/423AC0000000117/art-11/par-1 - 法人税法 第十七条の二第一項（法人課税信託の受託者である個人の納税地） — https://japanlaw.org/en/corporation-tax-act/art-17-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-17-2/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 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-003, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05