42. Place of Tax Payment 納税地

納税地について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines a "place of tax payment" as follows: 

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

------------------------------------------------

The following entities have the place of tax payment as shown below.

Type pf entity		Place of tax payment
Japanese corporation		Place where its head office is located
Foreign corporation
	A. A foreign corporation with a permanent establishment ("PE") in Japan	Place of the office of business carried out through the PE
	B. A foreign corporation other than A which receives consideration for lease of real property	Place where the real property is located
	C. A foreign corporation other than A or B	Place defined in Cabinet Order
Individual (i.e., non-corporate) trustee of Type 2 trust (houjin kazei shintaku)		Place of tax payment of the individual provided in Income Tax Law

Notes: 

I. Designation by the tax office

1. Despite the provisions in the above table, the tax office may designate the place of tax payment of a taxpayer, if the tax office determines that the taxpayer's place of tax payment is inappropriate considering the nature of its business or property.
2. In the above case, the tax office notifies the corporation of the designated place of tax payment in writing. 

II. Cancelation of designation

If such a designation is cancelled, the cancellation does not affect the validity of the tax returns filed from the designation to the cancellation. 

III. Change of the place of tax payment

A corporation must report without delay a change of the place of tax payment to the tax office in such a place before the change (excluding a change due to the designation provided in I).  

------------------------------------------

会計税務についての他の記事にご興味ある方はこちらの目次をご覧ください♬

会計税務英語に関する記事です。質問、コメントお待ちしております！Google アカウントを持ってない方は、「Google アカウント」をクリックし、「匿名」か「名前/URL」を選択してからご記入ください！