# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十三条 (Article 43) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43. 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: 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: 第四十三条 (Article 43)（特殊な場合の法人の納税地） — address `art-43` - 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-43 - 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. --- ### 第四十三条（特殊な場合の法人の納税地） — Place for Tax Payment of a Corporation in Special Cases caption: machine translation, not official art-43 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43 **第一項** 法第二十二条第三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。 art-43/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1 The place specified by Cabinet Order as prescribed in Article 22, item (iii) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item: machine translation, not official **一** 外国法人（法第二十二条第一号に規定する内国法人以外の法人をいう。次号及び第三号において同じ。）が法人税法第百三十八条第一項第五号（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） art-43/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-1 a case where a foreign corporation (meaning a corporation other than a domestic corporation prescribed in Article 22, item (i) of the Act; the same applies in the following item and item (iii)) receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) of the Corporation 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); machine translation, not official **二** 法第二十二条第二号又は前号の規定により納税地を定められていた外国法人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　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 art-43/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-2 a case where a foreign corporation whose place for tax payment had been determined under Article 22, item (ii) of the Act or the preceding item comes to fall under none of those provisions: the place that was its place for tax payment immediately before it came to fall under none of them; machine translation, not official **三** 前二号に掲げる場合を除き、外国法人が国に対し資産の譲渡等及び特定仕入れ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　当該外国法人が選択した場所（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） art-43/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-3 excluding the cases set out in the preceding two items, a case where a foreign corporation 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: the place chosen by that foreign corporation (where there are two or more such acts, the place chosen when it first took the act); machine translation, not official **四** 前三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 art-43/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-4 a case other than the cases set out in the preceding three items: a place within the jurisdictional district of the Kojimachi Tax Office. machine translation, not official --- ## Cites - art-43/par-1: 法第二十二条第三号 → 消費税法 第二十二条第一項第三号 (Article 22, paragraph (1), item (iii)), art-22/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-3 (e-Gov law ID 363AC0000000108) - art-43/par-1/item-1: 法第二十二条第一号 → 消費税法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-43/par-1/item-1: 次号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-2 - art-43/par-1/item-1: 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-43/par-1/item-1: 法人税法第百三十八条第一項第五号 → 法人税法 第百三十八条第一項第五号 (Article 138, paragraph (1), item (v)), art-138/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-5 (e-Gov law ID 340AC0000000034) - art-43/par-1/item-2: 法第二十二条第二号 → 消費税法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-43/par-1/item-2: 前号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-1 - art-43/par-1/item-3: 前二号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-1 - art-43/par-1/item-3: 前二号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-2 - art-43/par-1/item-4: 前三号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-1 - art-43/par-1/item-4: 前三号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-2 - art-43/par-1/item-4: 前三号 → 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 ## Cited by 5 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 第四十三条第一項第一号（特殊な場合の法人の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-1 - 消費税法施行令 第四十三条第一項第二号（特殊な場合の法人の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-2 - 消費税法施行令 第四十三条第一項第三号（特殊な場合の法人の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-3 - 消費税法施行令 第四十三条第一項第四号（特殊な場合の法人の納税地） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-43/par-1/item-4 --- ## 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-20261106T203801-022, 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