# 消費税法 / Consumption Tax Act — 第二十五条 (Article 25) - 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: 第二十五条 (Article 25)（法人の納税地の異動の届出） — address `art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-25 - 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. --- ### 第二十五条（法人の納税地の異動の届出） — Notification of Change in the Place for Tax Payment of Corporations caption: machine translation, not official art-25 · https://japanlaw.org/ja/consumption-tax-act/art-25 · https://japanlaw.org/l/363AC0000000108/art-25 **第一項** 法人は、その資産の譲渡等及び特定仕入れに係る消費税の納税地に異動があつた場合（第二十三条第一項の指定により資産の譲渡等及び特定仕入れに係る消費税の納税地の異動があつた場合を除く。）には、遅滞なく、その異動前の納税地を所轄する税務署長に書面によりその旨を届け出なければならない。 art-25/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/art-25/par-1 If there has been a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases of a corporation (excluding a change in the place for tax payment of consumption tax on the transfer, etc. of assets and specified purchases resulting from a designation under Article 23, paragraph (1)), the corporation must, without delay, notify the district director having jurisdiction over the place for tax payment before the change to that effect in writing. machine translation, not official --- ## Cites - art-25/par-1: 第二十三条第一項 → 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 3 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 附則第三十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-32/par-1 - 消費税法 附則第十九条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3 --- ## 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