# 消費税法 / Consumption Tax Act — 第二十四条 (Article 24) - 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: 第二十四条 (Article 24)（納税地指定の処分の取消しがあつた場合の申告等の効力） — address `art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-24 - 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. --- ### 第二十四条（納税地指定の処分の取消しがあつた場合の申告等の効力） — Effect of Returns and Other Filings If a Disposition Designating the Place for Tax Payment Is Revoked caption: machine translation, not official art-24 · https://japanlaw.org/ja/consumption-tax-act/art-24 · https://japanlaw.org/l/363AC0000000108/art-24 **第一項** 再調査の請求についての決定若しくは審査請求についての裁決又は判決により、前条第一項の規定による資産の譲渡等及び特定仕入れに係る消費税の納税地の指定の処分の取消しがあつた場合においても、その処分の取消しは、その取消しの対象となつた処分のあつた時からその取消しの時までの間に、その取消しの対象となつた納税地をその処分に係る事業者の納税地としてその消費税に関してされた申告、申請、請求、届出その他書類の提出及び納付並びに国税庁長官、国税局長又は税務署長の処分（その取消しの対象となつた処分を除く。）の効力に影響を及ぼさないものとする。 art-24/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/art-24/par-1 Even if a disposition designating the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases under paragraph (1) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, claim, notification, or other submission of documents or any payment made with regard to that consumption tax, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), during the period from the time of the revoked disposition until the time of the revocation, treating the place for tax payment that was the subject of the revocation as the place for tax payment of the business operator to which the disposition related. machine translation, not official --- ## Cites - art-24/par-1: 前条第一項 → 消費税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-23/par-1 · https://japanlaw.org/l/363AC0000000108/art-23/par-1 ## Cited by 1 provision cites 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 --- ## 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-20261013T073630-009, 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