# 所得税法 / Income Tax Act — 第十九条 (Article 19) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-19. 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/income-tax-act/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/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 Locality for Paying Over Taxes Is Revoked caption: machine translation, not official art-19 · https://japanlaw.org/ja/income-tax-act/art-19 · https://japanlaw.org/l/340AC0000000033/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、前条第一項又は第二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納税地として同条第一項に規定する納税義務者の所得税又は同条第二項に規定する支払をする者の同項の所得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/income-tax-act/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/art-19/par-1 Even if a disposition designating the locality for paying over taxes under the provisions of paragraph (1) or paragraph (2) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, request, notification, or other submission of documents or any payment, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), that was made during the period from the time of the revoked disposition until the time of the revocation with regard to the income taxes of the taxpayer prescribed in paragraph (1) of that Article or the income taxes referred to in paragraph (2) of that Article of the person making the payment prescribed in that paragraph, treating the locality for paying over taxes that was the subject of the revocation as the locality for paying over taxes to which the disposition related. machine translation, not official --- ## Cites - art-19/par-1: 前条第一項 → 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-19/par-1: 第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第四十四号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-44 - 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 第十一条第三項（納税地） — https://japanlaw.org/ja/reconstruction-funding-act/art-11/par-3 · https://japanlaw.org/l/423AC0000000117/art-11/par-3 --- ## 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-20260918T180319-003, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05