# 法人税法 / Corporation Tax Act — 第十九条 (Article 19) - 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: 第十九条 (Article 19)（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-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-19 - 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. --- ### 第十九条（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-19 · https://japanlaw.org/ja/corporation-tax-act/art-19 · https://japanlaw.org/l/340AC0000000034/art-19 **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法人の法人税の納税地としてその法人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-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-19/par-1 Even in the case where a disposition designating the place for tax payment under the provisions of paragraph (1) of the preceding Article has been revoked by a determination on a request for re-investigation, a decision on a request for review or a judgment, the revocation of the disposition is not to affect the validity of any return, application, claim, notification or other submission of documents and any payment made with regard to the corporation tax by treating the place for tax payment subject to the revocation as the place for tax payment for the corporation tax of the corporation pertaining to the disposition, or the validity of any disposition of the Commissioner of the National Tax Agency, a regional commissioner or a district director (excluding the disposition subject to the revocation), during the period from the time of the disposition subject to the revocation to the time of the revocation. machine translation, not official --- ## Cites - art-19/par-1: 前条第一項 → 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 1 provision cites 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 第四十六条第二項（納税地） — https://japanlaw.org/ja/reconstruction-funding-act/art-46/par-2 · https://japanlaw.org/l/423AC0000000117/art-46/par-2 --- ## 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-20261008T111236-008, 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