# 所得税法 / Income Tax Act — 第十五条 (Article 15) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-15. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第十五条 (Article 15)（納税地） — address `art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-15 - 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. --- ### 第十五条（納税地） — Locality for Paying Over Taxes caption: machine translation, not official art-15 · https://japanlaw.org/ja/income-tax-act/art-15 · https://japanlaw.org/l/340AC0000000033/art-15 **第一項** 所得税の納税地は、納税義務者が次の各号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とする。 art-15/par-1 · https://japanlaw.org/ja/income-tax-act/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1 The locality for paying over income taxes is the place that each of the following items prescribes, according to which of the cases set forth in those items the taxpayer falls under: machine translation, not official **一** 国内に住所を有する場合　その住所地 art-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 if the taxpayer is domiciled in Japan: the place of domicile; machine translation, not official **二** 国内に住所を有せず、居所を有する場合　その居所地 art-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 if the taxpayer is not domiciled in Japan but has a residence there: the place of residence; machine translation, not official **三** 前二号に掲げる場合を除き、恒久的施設を有する非居住者である場合　その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） art-15/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-3 if the taxpayer is a Nonresident that has a permanent establishment, other than in a case set forth in the preceding two items: the location of the office, place of business, or any other equivalent place relating to the business that the Nonresident conducts through the permanent establishment (or the location of the principal one, if there are two or more such places); machine translation, not official **四** 第一号又は第二号の規定により納税地を定められていた者が国内に住所及び居所を有しないこととなつた場合において、その者がその有しないこととなつた時に前号に規定する事業に係る事務所、事業所その他これらに準ずるものを有せず、かつ、その納税地とされていた場所にその者の親族その他その者と特殊の関係を有する者として政令で定める者が引き続き、又はその者に代わつて居住しているとき。　その納税地とされていた場所 art-15/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-4 if a person whose locality for paying over taxes was determined under the provisions of item (i) or item (ii) ceases to be domiciled or reside in Japan, and at the time of so ceasing the person does not have an office, place of business, or any other equivalent place relating to the business prescribed in the preceding item, and a relative of the person or any other person specified by Cabinet Order as uniquely related to the person continues to reside, or resides in place of the person, at the place that had been the person's locality for paying over taxes: the place that had been the locality for paying over taxes; machine translation, not official **五** 前各号に掲げる場合を除き、第百六十一条第一項第七号（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。）を受ける場合　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） art-15/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-5 if the taxpayer receives consideration as set forth in Article 161, paragraph (1), item (vii) (Domestic Source Income) (other than consideration for the lending of a ship or aircraft), other than in a case set forth in any of the preceding items: the location of the assets relating to the consideration (or the location of the principal assets, if there are two or more such assets); machine translation, not official **六** 前各号に掲げる場合以外の場合　政令で定める場所 art-15/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-6 in any case other than those set forth in the preceding items: the place specified by Cabinet Order. machine translation, not official --- ## Cites - art-15/par-1/item-3: 前二号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-15/par-1/item-3: 前二号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 - art-15/par-1/item-4: 第一号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-15/par-1/item-4: 第二号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 - art-15/par-1/item-4: 前号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-3 - art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 - art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-3 - art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-4 - art-15/par-1/item-5: 第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7 - art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-1 - art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-2 - art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-3 - art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-4 - art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-5 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第三条第一項（居住者及び非居住者の区分） — https://japanlaw.org/ja/income-tax-act/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-3/par-1 - 所得税法 第十五条第一項第三号（納税地） — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-3 - 所得税法 第十五条第一項第四号（納税地） — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-4 - 所得税法 第十五条第一項第五号（納税地） — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-5 - 所得税法 第十五条第一項第六号（納税地） — https://japanlaw.org/ja/income-tax-act/art-15/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-15/par-1/item-6 - 所得税法 第十六条第一項（納税地の特例） — https://japanlaw.org/ja/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - 所得税法 第十六条第二項（納税地の特例） — https://japanlaw.org/ja/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - 所得税法 第十八条第一項（納税地の指定） — https://japanlaw.org/ja/income-tax-act/art-18/par-1 · https://japanlaw.org/l/340AC0000000033/art-18/par-1 - 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 第十一条第一項（納税地） — https://japanlaw.org/ja/reconstruction-funding-act/art-11/par-1 · https://japanlaw.org/l/423AC0000000117/art-11/par-1 - 法人税法 第十七条の二第一項（法人課税信託の受託者である個人の納税地） — https://japanlaw.org/ja/corporation-tax-act/art-17-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-17-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-002, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-003, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-001, translated 2026-10-12 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05