# 法人税法 / Corporation Tax Act — 第十八条 (Article 18) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - 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: 第十八条 (Article 18)（納税地の指定） — address `art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-18 - 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. --- ### 第十八条（納税地の指定） — Designation of Place for Tax Payment caption: machine translation, not official art-18 · https://japanlaw.org/ja/corporation-tax-act/art-18 · https://japanlaw.org/l/340AC0000000034/art-18 **第一項** 前三条の規定による納税地が法人（法人課税信託の受託者である個人を含む。以下この章において同じ。）の事業又は資産の状況からみて法人税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長（政令で定める場合には、国税庁長官。以下この条において同じ。）は、これらの規定にかかわらず、その法人税の納税地を指定することができる。 art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1 In the case where the place for tax payment under the provisions of the preceding three Articles is found to be inappropriate as the place for tax payment for corporation tax in light of the state of the business or assets of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; hereinafter the same applies in this Chapter), the regional commissioner having jurisdiction over that place for tax payment (in the case specified by Cabinet Order, the Commissioner of the National Tax Agency; hereinafter the same applies in this Article) may, notwithstanding those provisions, designate the place for tax payment for the corporation tax. machine translation, not official **第二項** 国税局長は、前項の規定により法人税の納税地を指定したときは、同項の法人に対し、書面によりその旨を通知する。 art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/art-18/par-2 When the regional commissioner has designated the place for tax payment for corporation tax pursuant to the provisions of the preceding paragraph, the regional commissioner is to notify the corporation referred to in that paragraph thereof in writing. machine translation, not official --- ## Cites - art-18/par-1: 前三条 → 法人税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/corporation-tax-act/art-17-2 · https://japanlaw.org/l/340AC0000000034/art-17-2 - art-18/par-1: この条 → 法人税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/corporation-tax-act/art-18 · https://japanlaw.org/l/340AC0000000034/art-18 - art-18/par-1: 前三条 → 法人税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/corporation-tax-act/art-17 · https://japanlaw.org/l/340AC0000000034/art-17 - art-18/par-1: 前三条 → 法人税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/corporation-tax-act/art-16 · https://japanlaw.org/l/340AC0000000034/art-16 - art-18/par-2: 前項 → 法人税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第四十六条第一項（納税地） — https://japanlaw.org/ja/reconstruction-funding-act/art-46/par-1 · https://japanlaw.org/l/423AC0000000117/art-46/par-1 - 法人税法 第十八条第一項（納税地の指定） — https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1 - 法人税法 第十八条第二項（納税地の指定） — https://japanlaw.org/ja/corporation-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/art-18/par-2 - 法人税法 第十九条第一項（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） — https://japanlaw.org/ja/corporation-tax-act/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-19/par-1 - 法人税法 第二十条第一項（納税地の異動の届出） — https://japanlaw.org/ja/corporation-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-20/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-007, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08