# 消費税法 / Consumption Tax Act — 第二十二条 (Article 22)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第二十二条 (Article 22)（法人の納税地） — address `art-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-22
- 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.

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### 第二十二条（法人の納税地） — Place for Tax Payment of Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-22 · https://japanlaw.org/ja/consumption-tax-act/art-22 · https://japanlaw.org/l/363AC0000000108/art-22</sup>

**第一項**  法人の資産の譲渡等及び特定仕入れに係る消費税の納税地は、その法人が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。
<sup>art-22/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/art-22/par-1</sup>
The place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases by a corporation is the place specified in each of the following items in accordance with which of the cases listed in that item the corporation falls under.
<sup>machine translation, not official</sup>

  **一**  国内に本店又は主たる事務所を有する法人（次号において「内国法人」という。）である場合　その本店又は主たる事務所の所在地
  <sup>art-22/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-1</sup>
  if the corporation has its head office or principal office in Japan (referred to as a "domestic corporation" in the following item): the location of that head office or principal office;
  <sup>machine translation, not official</sup>

  **二**  内国法人以外の法人で国内に事務所等を有する法人である場合　その事務所等の所在地（その事務所等が二以上ある場合には、主たるものの所在地）
  <sup>art-22/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-2</sup>
  if the corporation is a corporation other than a domestic corporation that has an office or similar place in Japan: the location of that office or similar place (or, where there are two or more such offices or similar places, the location of the principal one);
  <sup>machine translation, not official</sup>

  **三**  前二号に掲げる場合以外の場合　政令で定める場所
  <sup>art-22/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-3</sup>
  in a case other than those listed in the preceding two items: the place specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-22/par-1/item-1: 次号 → 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 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-2
- art-22/par-1/item-3: 前二号 → 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 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-1
- art-22/par-1/item-3: 前二号 → 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 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-2

## Cited by

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

- 消費税法 第十五条第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1
- 消費税法 第二十条第一項第三号（個人事業者の納税地） — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-20/par-1/item-3
- 消費税法 第二十二条第一項第一号（法人の納税地） — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-1
- 消費税法 第二十二条第一項第三号（法人の納税地） — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-22/par-1/item-3
- 消費税法 第二十三条第一項（納税地の指定） — https://japanlaw.org/ja/consumption-tax-act/art-23/par-1 · https://japanlaw.org/l/363AC0000000108/art-23/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-008, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-009, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13