# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十二条 (Article 42)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- 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: 第四十二条 (Article 42)（特殊な場合の個人事業者の納税地） — address `art-42`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42
- e-Gov law ID: 363CO0000000360 — 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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### 第四十二条（特殊な場合の個人事業者の納税地） — Place for Tax Payment of an Individual Business Operator in Special Cases
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42</sup>

**第一項**  法第二十条第四号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定める場所とする。
<sup>art-42/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1</sup>
The place specified by Cabinet Order as prescribed in Article 20, item (iv) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
<sup>machine translation, not official</sup>

  **一**  法第二十条第一号又は第二号の規定により納税地を定められていた個人事業者が国内に住所及び居所を有しないこととなつた場合において、当該個人事業者がその有しないこととなつた時に国内に同条第三号に規定する事務所等を有せず、かつ、その納税地とされていた場所に当該個人事業者の親族その他当該個人事業者の特殊関係者が引き続き、又は当該個人事業者に代わつて居住しているとき。　その納税地とされていた場所
  <sup>art-42/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1</sup>
  a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる場合を除き、所得税法第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合　当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
  <sup>art-42/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-2</sup>
  excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
  <sup>machine translation, not official</sup>

  **三**  法第二十条第一号から第三号まで及び前二号の規定により納税地を定められていた個人事業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個人事業者については、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-42/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-3</sup>
  a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;
  <sup>machine translation, not official</sup>

  **四**  前三号に掲げる場合を除き、個人事業者が国に対し資産の譲渡等及び特定仕入れ（法第四条第一項に規定する特定仕入れをいう。次条第三号において同じ。）に係る消費税に関する法律の規定に基づく申告、届出その他の行為をする場合　当該個人事業者が選択した場所（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-42/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-4</sup>
  excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);
  <sup>machine translation, not official</sup>

  **五**  前各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-42/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-5</sup>
  a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.
  <sup>machine translation, not official</sup>

**第二項**  前項第一号に規定する特殊関係者とは、次に掲げる者及びこれらの者であつた者をいう。
<sup>art-42/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2</sup>
A person having a special relationship as prescribed in item (i) of the preceding paragraph means the following persons and persons who used to be such persons:
<sup>machine translation, not official</sup>

  **一**  個人事業者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
  <sup>art-42/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-1</sup>
  a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;
  <sup>machine translation, not official</sup>

  **二**  個人事業者の使用人
  <sup>art-42/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-2</sup>
  an employee of the individual business operator;
  <sup>machine translation, not official</sup>

  **三**  前二号に掲げる者及び個人事業者の親族以外の者で当該個人事業者から受ける金銭その他の資産によつて生計を維持しているもの
  <sup>art-42/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-3</sup>
  a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.
  <sup>machine translation, not official</sup>

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## Cites
- art-42/par-1: 法第二十条第四号 → 消費税法 第二十条第一項第四号 (Article 20, paragraph (1), item (iv)), art-20/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 法第二十条第一号 → 消費税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 第二号 → 消費税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 同条第三号 → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-2: 前号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1
- art-42/par-1/item-2: 所得税法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 前二号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1
- art-42/par-1/item-3: 前二号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-2
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-2
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-3
- art-42/par-1/item-4: 法第四条第一項 → 消費税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-4: 次条第三号 → 消費税法施行令 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-3
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-2
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-3
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第四号 (Article 42, paragraph (1), item (iv)), art-42/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-4
- art-42/par-2: 前項第一号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-1
- art-42/par-2/item-3: 前二号 → 消費税法施行令 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-1
- art-42/par-2/item-3: 前二号 → 消費税法施行令 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-2

## Cited by

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

- 消費税法施行令 第四十二条第一項第二号（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-2
- 消費税法施行令 第四十二条第一項第三号（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-3
- 消費税法施行令 第四十二条第一項第四号（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-4
- 消費税法施行令 第四十二条第一項第五号（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-1/item-5
- 消費税法施行令 第四十二条第二項（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2
- 消費税法施行令 第四十二条第二項第三号（特殊な場合の個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-42/par-2/item-3

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-021, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-022, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06