# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十六条 (Article 56) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-56. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第五十六条 (Article 56)（納税地の指定） — address `art-56` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-56 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第五十六条（納税地の指定） — Designation of Locality for Paying Over Taxes caption: machine translation, not official art-56 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-56 **第一項** 法第十八条第一項（納税地の指定）に規定する政令で定める場合は、同条の規定により指定されるべき納税地が法第十五条から第十七条まで（納税地）の規定による納税地（既に法第十八条の規定により納税地の指定がされている場合には、その指定をされている納税地）の所轄国税局長の管轄区域以外の地域にある場合とする。 art-56/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-56/par-1 The cases specified by Cabinet Order prescribed in Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Act are cases where the place for tax payment to be designated pursuant to that Article is in an area other than the jurisdictional district of the competent regional commissioner for the place for tax payment under the provisions of Articles 15 through 17 (Locality for Paying Over Taxes) of the Act (where a place for tax payment has already been designated pursuant to Article 18 of the Act, the place for tax payment so designated). machine translation, not official --- ## Cites - art-56/par-1: 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 (e-Gov law ID 340AC0000000033) - art-56/par-1: 同条 → 所得税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/income-tax-act/art-18 (e-Gov law ID 340AC0000000033) - art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/art-15 (e-Gov law ID 340AC0000000033) - art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act/art-16 (e-Gov law ID 340AC0000000033) - art-56/par-1: 法第十五条から第十七条まで → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06