# 法人税法 / Corporation Tax Act — 第六章 (Part 1, Chapter 6)

- 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: 第六章 (Part 1, Chapter 6) — address `pt-1/ch-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-1/ch-6
- 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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## 第六章　納税地 — Chapter VI Place for Tax Payment
<sup>heading: machine translation, not official</sup>
<sup>pt-1/ch-6 · https://japanlaw.org/ja/corporation-tax-act/pt-1/ch-6 · https://japanlaw.org/l/340AC0000000034/pt-1/ch-6</sup>

### 第十六条（内国法人の納税地） — Place for Tax Payment for Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/ja/corporation-tax-act/art-16 · https://japanlaw.org/l/340AC0000000034/art-16</sup>

  **第一項**  内国法人の法人税の納税地は、その本店又は主たる事務所の所在地とする。
  <sup>art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/art-16/par-1</sup>
  The place for tax payment for the corporation tax of a domestic corporation is to be the location of its head office or principal office.
  <sup>machine translation, not official</sup>

### 第十七条（外国法人の納税地） — Place for Tax Payment for Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/ja/corporation-tax-act/art-17 · https://japanlaw.org/l/340AC0000000034/art-17</sup>

  **第一項**  外国法人の法人税の納税地は、次の各号に掲げる外国法人の区分に応じ当該各号に定める場所とする。
  <sup>art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1</sup>
  The place for tax payment for the corporation tax of a foreign corporation is to be the place specified in the following items for the category of foreign corporation listed in each of those items:
  <sup>machine translation, not official</sup>

    **一**  恒久的施設を有する外国法人　その外国法人が恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
    <sup>art-17/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-1</sup>
    A foreign corporation that has a permanent establishment: the location of the office, place of business or other equivalent place pertaining to the business that the foreign corporation conducts through the permanent establishment (where there are two or more of these, the location of the principal one);
    <sup>machine translation, not official</sup>

    **二**  恒久的施設を有しない外国法人で、第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受けるもの　当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
    <sup>art-17/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-2</sup>
    A foreign corporation that has no permanent establishment and receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) (excluding consideration for the lending of a vessel or aircraft): the location of the assets pertaining to the consideration (where there are two or more such assets, the location of the principal asset);
    <sup>machine translation, not official</sup>

    **三**  前二号に該当しない外国法人　政令で定める場所
    <sup>art-17/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-3</sup>
    A foreign corporation not falling under either of the preceding two items: the place specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第十七条の二（法人課税信託の受託者である個人の納税地） — Place for Tax Payment for an Individual Who Is a Trustee of a Trust Subject to Corporate Taxation
<sup>caption: machine translation, not official</sup>
<sup>art-17-2 · https://japanlaw.org/ja/corporation-tax-act/art-17-2 · https://japanlaw.org/l/340AC0000000034/art-17-2</sup>

  **第一項**  法人課税信託の受託者である個人の当該法人課税信託に係る法人税の納税地は、当該個人が所得税法（昭和四十年法律第三十三号）第十五条各号（納税地）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（当該個人が同法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている場合にあつてはこれらの規定により所得税の納税地とされている場所とし、当該個人が同法第十八条第一項（納税地の指定）の規定により所得税の納税地が指定されている場合にあつてはその指定された場所とする。）とする。
  <sup>art-17-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-17-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-17-2/par-1</sup>
  The place for tax payment for the corporation tax pertaining to a trust subject to corporate taxation of an individual who is a trustee of the trust subject to corporate taxation is to be the place specified in whichever item of Article 15 (Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) lists the case the individual falls under (where the individual is subject to the provisions of Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of that Act, the place that is the place for tax payment for income tax pursuant to those provisions, and where the place for tax payment for income tax of the individual has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of that Act, the designated place).
  <sup>machine translation, not official</sup>

### 第十八条（納税地の指定） — Designation of Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/ja/corporation-tax-act/art-18 · https://japanlaw.org/l/340AC0000000034/art-18</sup>

  **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。
  <sup>art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/art-18/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/art-18/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 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
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/corporation-tax-act/art-19 · https://japanlaw.org/l/340AC0000000034/art-19</sup>

  **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。
  <sup>art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/art-19/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

### 第二十条（納税地の異動の届出） — Notification of Change of Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/ja/corporation-tax-act/art-20 · https://japanlaw.org/l/340AC0000000034/art-20</sup>

  **第一項**  法人は、その法人税の納税地に異動があつた場合（第十八条第一項（納税地の指定）の指定によりその納税地に異動があつた場合を除く。）には、政令で定めるところにより、その異動前の納税地の所轄税務署長にその旨を届け出なければならない。
  <sup>art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-20/par-1</sup>
  In the case where there has been a change in the place for tax payment for its corporation tax (excluding the case where there has been a change in the place for tax payment due to the designation under Article 18, paragraph (1) (Designation of Place for Tax Payment)), a corporation must, as specified by Cabinet Order, notify the competent district director with jurisdiction over the place for tax payment before the change to that effect.
  <sup>machine translation, not official</sup>

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## Cites
- art-17/par-1/item-2: 第百三十八条第一項第五号 → 法人税法 第百三十八条第一項第五号 (Article 138, paragraph (1), item (v)), art-138/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-5
- art-17/par-1/item-3: 前二号 → 法人税法 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-1
- art-17/par-1/item-3: 前二号 → 法人税法 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-17/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-17/par-1/item-2
- art-17-2/par-1: 所得税法（昭和四十年法律第三十三号）第十五条 → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/art-15 · https://japanlaw.org/l/340AC0000000033/art-15
- art-17-2/par-1: 同法第十六条第一項 → 所得税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1
- art-17-2/par-1: 第二項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2
- art-17-2/par-1: 同法第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1
- 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
- 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
- art-20/par-1: 第十八条第一項 → 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

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## 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
- 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