# 国税通則法 / Act on General Rules for National Taxes — 第二十一条 (Article 21) - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第二十一条 (Article 21)（納税申告書の提出先等） — address `art-21` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-21 - 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. --- ### 第二十一条（納税申告書の提出先等） — Place for Filing Tax Returns, etc. caption: machine translation, not official art-21 · https://japanlaw.org/en/national-tax-general-rules-act/art-21 · https://japanlaw.org/l/337AC0000000066/art-21 **第一項** 納税申告書は、その提出の際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長に提出しなければならない。 art-21/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-1 · https://japanlaw.org/l/337AC0000000066/art-21/par-1 A tax return must be filed with the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of its filing (hereinafter referred to as the "current place for tax payment" in this Article). machine translation, not official **第二項** 所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税又は電源開発促進税に係る納税申告書については、当該申告書に係る課税期間が開始した時（課税期間のない国税については、その納税義務の成立の時）以後にその納税地に異動があつた場合において、納税者が当該異動に係る納税地を所轄する税務署長で現在の納税地を所轄する税務署長以外のものに対し当該申告書を提出したときは、その提出を受けた税務署長は、当該申告書を受理することができる。この場合においては、当該申告書は、現在の納税地を所轄する税務署長に提出されたものとみなす。 art-21/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-2 · https://japanlaw.org/l/337AC0000000066/art-21/par-2 With regard to a tax return for income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period to which the return pertains commenced (for a national tax without a taxable period, the time when its tax liability was established), and the taxpayer has filed the return with the district director of the tax office with jurisdiction over a place for tax payment involved in that change, other than the district director of the tax office with jurisdiction over the current place for tax payment, the district director of the tax office with whom the return was filed may accept the return. In this case, the return is deemed to have been filed with the district director of the tax office with jurisdiction over the current place for tax payment. machine translation, not official **第三項** 前項の納税申告書を受理した税務署長は、当該申告書を現在の納税地を所轄する税務署長に送付し、かつ、その旨をその提出をした者に通知しなければならない。 art-21/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-3 · https://japanlaw.org/l/337AC0000000066/art-21/par-3 The district director of the tax office who has accepted a tax return referred to in the preceding paragraph must send the return to the district director of the tax office with jurisdiction over the current place for tax payment, and notify the person who filed it to that effect. machine translation, not official **第四項** 保税地域からの引取りに係る消費税等で申告納税方式によるもの（以下「輸入品に係る申告消費税等」という。）についての納税申告書は、第一項の規定にかかわらず、当該消費税等の納税地を所轄する税関長に提出しなければならない。この場合においては、第十七条から第十九条まで（納税申告）の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。 art-21/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-4 · https://japanlaw.org/l/337AC0000000066/art-21/par-4 Notwithstanding the provisions of paragraph (1), a tax return for consumption tax, etc. on goods received from a bonded area that is subject to the self-assessment system (hereinafter referred to as "self-assessed consumption tax, etc. on imported goods") must be filed with the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 17 through 19 (Tax Returns), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house". machine translation, not official --- ## Cites - art-21/par-1: この条 → 国税通則法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/national-tax-general-rules-act/art-21 · https://japanlaw.org/l/337AC0000000066/art-21 - art-21/par-3: 前項 → 国税通則法 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-2 · https://japanlaw.org/l/337AC0000000066/art-21/par-2 - art-21/par-4: 第一項 → 国税通則法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-1 · https://japanlaw.org/l/337AC0000000066/art-21/par-1 - art-21/par-4: 第十七条から第十九条まで → 国税通則法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/national-tax-general-rules-act/art-17 · https://japanlaw.org/l/337AC0000000066/art-17 - art-21/par-4: 第十七条から第十九条まで → 国税通則法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/national-tax-general-rules-act/art-18 · https://japanlaw.org/l/337AC0000000066/art-18 - art-21/par-4: 第十七条から第十九条まで → 国税通則法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-general-rules-act/art-19 · https://japanlaw.org/l/337AC0000000066/art-19 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税通則法 第二十一条第一項（納税申告書の提出先等） — https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-1 · https://japanlaw.org/l/337AC0000000066/art-21/par-1 - 国税通則法 第二十一条第三項（納税申告書の提出先等） — https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-3 · https://japanlaw.org/l/337AC0000000066/art-21/par-3 - 国税通則法 第二十一条第四項（納税申告書の提出先等） — https://japanlaw.org/en/national-tax-general-rules-act/art-21/par-4 · https://japanlaw.org/l/337AC0000000066/art-21/par-4 - 国税通則法 第二十三条第七項（更正の請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-7 · https://japanlaw.org/l/337AC0000000066/art-23/par-7 - 国税通則法 第三十一条第二項（課税標準申告） — https://japanlaw.org/en/national-tax-general-rules-act/art-31/par-2 · https://japanlaw.org/l/337AC0000000066/art-31/par-2 - 国税通則法 第三十三条第二項第二号（賦課決定の所轄庁等） — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-33/par-2/item-2 - 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/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 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-004, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18