{ "attached_files_info": null, "law_full_text": { "Article": { "ArticleCaption": "（納税地の特例）", "ArticleTitle": "第十六条", "Paragraph": [ { "ParagraphNum": null, "Num": "1", "ParagraphSentence": { "Sentence": [ "国内に住所のほか居所を有する納税義務者（第十八条第一項（納税地の指定）の規定により納税地の指定を受けている納税義務者を除く。次項において同じ。）は、前条第一号の規定にかかわらず、その住所地に代え、その居所地を納税地とすることができる。" ] }, "_context": { "locator": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "16-1", "type": "paragraph", "source": "main" }, "references_to": [ { "target": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "18-1", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B18%5D-Paragraph%5B1%5D" ], "label": "第18条", "summary": { "items": [ { "address": "18-1", "summary_text": "所得の状況から不適当と認められる場合の所得税の納税地の指定", "tags": { "standardized": [ "授権" ], "additional": [ "納税地" ] }, "applicability_note": "納税地が所得の状況からみて不適当であると認められる場合", "reference_note": "指定権限者は所轄国税局長または国税庁長官", "summary_target": { "type": "paragraph", "address": "18-1", "label": "第十八条 第1項", "title": "第十八条", "caption": "（納税地の指定）" }, "resolution": "direct" } ] } }, "evidence": [ { "kind": "link", "anchor_text": "第十八条第一項（納税地の指定）", "start_offset": 20, "end_offset": 35 } ] }, { "target": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "16-2", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B16%5D-Paragraph%5B2%5D" ], "label": "第16条第2項", "summary": { "items": [ { "address": "16-2", "summary_text": "事業場等の所在地を納税地とする特例。", "tags": { "standardized": [ "適用範囲" ], "additional": [ "納税地" ] }, "applicability_note": "国内に住所・居所を有し、かつそれ以外の場所に事業場等を有する納税義務者が対象", "reference_note": null, "summary_target": { "type": "paragraph", "address": "16-2", "label": "第十六条 第2項", "title": "第十六条", "caption": "（納税地の特例）" }, "resolution": "direct" } ] } }, "evidence": [ { "kind": "link", "anchor_text": "次項", "start_offset": 62, "end_offset": 64 } ] }, { "target": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "15-1-1", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B15%5D-Paragraph%5B1%5D-Item%5B1%5D" ], "label": "第15条第1項第1号", "summary": { "items": [ { "address": "15-1-1", "summary_text": "住所、居所、恒久的施設等の有無に応じた所得税の納税地。", "tags": { "standardized": [ "定義" ], "additional": [ "納税地" ] }, "applicability_note": null, "reference_note": "一部の場所について政令に委任", "summary_target": { "type": "article", "address": "15-1", "label": "第十五条", "title": "第十五条", "caption": "（納税地）" }, "resolution": "fallback_article" } ] } }, "evidence": [ { "kind": "link", "anchor_text": "前条第一号", "start_offset": 74, "end_offset": 79 } ] } ], "referenced_by": [ { "source": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "3-1", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B3%5D-Paragraph%5B1%5D" ], "label": "第3条", "summary": { "items": [ { "address": "3-1", "summary_text": "国家公務員及び地方公務員の国内住所保有のみなし規定", "tags": { "standardized": [ "みなし規定", "適用範囲" ], "additional": [ "公務員" ] }, "applicability_note": "日本の国籍を有しない者等を除く", "reference_note": "住所判定の詳細な事項は政令に委任", "summary_target": { "type": "article", "address": "3-1", "label": "第三条", "title": "第三条", "caption": "（居住者及び非居住者の区分）" }, "resolution": "fallback_article" } ] } }, "relationship": "same_law" }, { "source": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "18-1", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B18%5D-Paragraph%5B1%5D" ], "label": "第18条", "summary": { "items": [ { "address": "18-1", "summary_text": "所得の状況から不適当と認められる場合の所得税の納税地の指定", "tags": { "standardized": [ "授権" ], "additional": [ "納税地" ] }, "applicability_note": "納税地が所得の状況からみて不適当であると認められる場合", "reference_note": "指定権限者は所轄国税局長または国税庁長官", "summary_target": { "type": "paragraph", "address": "18-1", "label": "第十八条 第1項", "title": "第十八条", "caption": "（納税地の指定）" }, "resolution": "direct" } ] } }, "relationship": "same_law" }, { "source": { "hoki_name": "income_tax_act_rei", "law_common_name": "所得税法施行令", "law_type": "CabinetOrder", "law_id": "340CO0000000096", "address": "56-1", "urls": [ "/zeimu/v1/law_data/340CO0000000096?elm=MainProvision-Article%5B56%5D-Paragraph%5B1%5D" ], "label": "第56条", "summary": { "items": [ { "address": "56-1", "summary_text": "国税局長の管轄区域外に納税地がある場合の納税地の指定要件", "tags": { "standardized": [ "要件", "委任" ], "additional": [ "納税地" ] }, "applicability_note": "法第18条第1項の規定による納税地の指定を受ける場合", "reference_note": "法第15条から第18条を参照", "summary_target": { "type": "article", "address": "56-1", "label": "第五十六条", "title": "第五十六条", "caption": "（納税地の指定）" }, "resolution": "fallback_article" } ] } }, "relationship": "same_family" }, { "source": { "hoki_name": "corporation_tax_act", "law_common_name": "法人税法", "law_type": "Act", "law_id": "340AC0000000034", "address": "17_2-1", "urls": [ "/zeimu/v1/law_data/340AC0000000034?elm=MainProvision-Article%5B17_2%5D-Paragraph%5B1%5D" ], "label": "第17条の2", "summary": { "items": [ { "address": "17_2-1", "summary_text": "法人課税信託の受託者である個人の法人税における納税地", "tags": { "standardized": [ "納税義務" ], "additional": [ "納税地" ] }, "applicability_note": "受託者が個人の場合", "reference_note": "所得税法の納税地規定を準用", "summary_target": { "type": "article", "address": "17_2-1", "label": "第十七条の二", "title": "第十七条の二", "caption": "（法人課税信託の受託者である個人の納税地）" }, "resolution": "fallback_article" } ] } }, "relationship": "external" }, { "source": { "hoki_name": "consumption_tax_act", "law_common_name": "消費税法", "law_type": "Act", "law_id": "363AC0000000108", "address": "21-1", "urls": [ "/zeimu/v1/law_data/363AC0000000108?elm=MainProvision-Article%5B21%5D-Paragraph%5B1%5D" ], "label": "第21条", "summary": { "items": [ { "address": "21-1", "summary_text": "所得税法の納税地特例を受ける個人事業者の消費税納税地を居所地とする。", "tags": { "standardized": [ "適用範囲" ], "additional": [ "納税地" ] }, "applicability_note": "所得税法第16条1項の適用を受ける個人事業者が対象", "reference_note": "法第23条1項による納税地指定を受けている者は除く", "summary_target": { "type": "paragraph", "address": "21-1", "label": "第二十一条 第1項", "title": "第二十一条", "caption": "（個人事業者の納税地の特例）" }, "resolution": "direct" } ] } }, "relationship": "external" }, { "source": { "hoki_name": "international_tourist_tax_act", "law_common_name": "国際観光旅客税法", "law_type": "Act", "law_id": "430AC0000000016", "address": "8-1", "urls": [ "/zeimu/v1/law_data/430AC0000000016?elm=MainProvision-Article%5B8%5D-Paragraph%5B1%5D" ], "label": "第8条", "summary": { "items": [ { "address": "8-1", "summary_text": "住所のほか居所を有する個人である国内事業者の納税地を居所地とする。", "tags": { "standardized": [ "納税義務" ], "additional": [ "納税地" ] }, "applicability_note": "所得税法第16条1項の適用を受ける個人である国内事業者が対象", "reference_note": "第10条1項による納税地の指定を受けている者は除く", "summary_target": { "type": "paragraph", "address": "8-1", "label": "第八条 第1項", "title": "第八条", "caption": "（個人である国内事業者の納税地の特例）" }, "resolution": "direct" } ] } }, "relationship": "external" } ], "related_resources": { "taxanswers": { "to": [], "by": [ { "code": "2022", "title": "納税者が死亡したときの確定申告(準確定申告)", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2022.htm", "urls": [ "/zeimu/v1/taxanswers/2022" ] }, { "code": "2029", "title": "確定申告書の提出先(納税地)", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2029.htm", "urls": [ "/zeimu/v1/taxanswers/2029" ] }, { "code": "2090", "title": "新たに事業を始めたときの届出など", "source_url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2090.htm", "urls": [ "/zeimu/v1/taxanswers/2090" ] } ] } }, "additional_info": { "tables": [], "images": [], "figures": [] } } }, { "ParagraphNum": "２", "Num": "2", "ParagraphSentence": { "Sentence": [ "国内に住所又は居所を有し、かつ、その住所地又は居所地以外の場所にその営む事業に係る事業場その他これに準ずるもの（以下この項において「事業場等」という。）を有する納税義務者は、前条第一号又は第二号の規定にかかわらず、その住所地又は居所地に代え、その事業場等の所在地（その事業場等が二以上ある場合には、これらのうち主たる事業場等の所在地）を納税地とすることができる。" ] }, "_context": { "locator": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "16-2", "type": "paragraph", "source": "main" }, "references_to": [ { "target": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "15-1-1", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B15%5D-Paragraph%5B1%5D-Item%5B1%5D" ], "label": "第15条第1項第1号", "summary": { "items": [ { "address": "15-1-1", "summary_text": "住所、居所、恒久的施設等の有無に応じた所得税の納税地。", "tags": { "standardized": [ "定義" ], "additional": [ "納税地" ] }, "applicability_note": null, "reference_note": "一部の場所について政令に委任", "summary_target": { "type": "article", "address": "15-1", "label": "第十五条", "title": "第十五条", "caption": "（納税地）" }, "resolution": "fallback_article" } ] } }, "evidence": [ { "kind": "link", "anchor_text": "前条第一号", "start_offset": 87, "end_offset": 92 } ] }, { "target": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "15-1-2", "urls": [ "/zeimu/v1/law_data/340AC0000000033?elm=MainProvision-Article%5B15%5D-Paragraph%5B1%5D-Item%5B2%5D" ], "label": "第15条第1項第2号", "summary": { "items": [ { "address": "15-1-2", "summary_text": "住所、居所、恒久的施設等の有無に応じた所得税の納税地。", "tags": { "standardized": [ "定義" ], "additional": [ "納税地" ] }, "applicability_note": null, "reference_note": "一部の場所について政令に委任", "summary_target": { "type": "article", "address": "15-1", "label": "第十五条", "title": "第十五条", "caption": "（納税地）" }, "resolution": "fallback_article" } ] } }, "evidence": [ { "kind": "link", "anchor_text": "第二号", "start_offset": 94, "end_offset": 97 } ] } ], "referenced_by": [ { "source": { "hoki_name": "corporation_tax_act", "law_common_name": "法人税法", "law_type": "Act", "law_id": "340AC0000000034", "address": "17_2-1", "urls": [ "/zeimu/v1/law_data/340AC0000000034?elm=MainProvision-Article%5B17_2%5D-Paragraph%5B1%5D" ], "label": "第17条の2", "summary": { "items": [ { "address": "17_2-1", "summary_text": "法人課税信託の受託者である個人の法人税における納税地", "tags": { "standardized": [ "納税義務" ], "additional": [ "納税地" ] }, "applicability_note": "受託者が個人の場合", "reference_note": "所得税法の納税地規定を準用", "summary_target": { "type": "article", "address": "17_2-1", "label": "第十七条の二", "title": "第十七条の二", "caption": "（法人課税信託の受託者である個人の納税地）" }, "resolution": "fallback_article" } ] } }, "relationship": "external" }, { "source": { "hoki_name": "consumption_tax_act", "law_common_name": "消費税法", "law_type": "Act", "law_id": "363AC0000000108", "address": "21-2", "urls": [ "/zeimu/v1/law_data/363AC0000000108?elm=MainProvision-Article%5B21%5D-Paragraph%5B2%5D" ], "label": "第21条第2項", "summary": { "items": [ { "address": "21-2", "summary_text": "住所地等以外の場所に事務所等を有する個人事業者の納税地を、その事務所等の所在地とする特例。", "tags": { "standardized": [ "納税義務" ], "additional": [ "納税地" ] }, "applicability_note": "所得税法第16条第2項の適用を受ける個人事業者が対象。", "reference_note": "納税地の指定を受けている者は除外。", "summary_target": { "type": "paragraph", "address": "21-2", "label": "第二十一条 第2項", "title": "第二十一条", "caption": "（個人事業者の納税地の特例）" }, "resolution": "direct" } ] } }, "relationship": "external" }, { "source": { "hoki_name": "international_tourist_tax_act", "law_common_name": "国際観光旅客税法", "law_type": "Act", "law_id": "430AC0000000016", "address": "8-2", "urls": [ "/zeimu/v1/law_data/430AC0000000016?elm=MainProvision-Article%5B8%5D-Paragraph%5B2%5D" ], "label": "第8条第2項", "summary": { "items": [ { "address": "8-2", "summary_text": "事務所等を有する個人である国内事業者の特別徴収に係る納税地の特例。", "tags": { "standardized": [ "納税義務" ], "additional": [ "納税地" ] }, "applicability_note": "国内に住所・居所を有し、かつそれ以外の場所に事務所等を有する個人である国内事業者で、所得税法第16条第2項の適用を受ける者が対象。", "reference_note": "納税地の指定を受けている者は除く。", "summary_target": { "type": "paragraph", "address": "8-2", "label": "第八条 第2項", "title": "第八条", "caption": "（個人である国内事業者の納税地の特例）" }, "resolution": "direct" } ] } }, "relationship": "external" } ], "additional_info": { "tables": [], "images": [], "figures": [] } } }, { "ParagraphNum": "３", "Num": "3", "ParagraphSentence": { "Sentence": [ "納税義務者が死亡した場合には、その死亡した者の所得税の納税地は、その相続人の所得税の納税地によらず、その死亡当時におけるその死亡した者の所得税の納税地とする。" ] }, "_context": { "locator": { "hoki_name": "income_tax_act", "law_common_name": "所得税法", "law_type": "Act", "law_id": "340AC0000000033", "address": "16-3", "type": "paragraph", "source": "main" }, "references_to": [], "referenced_by": [], "additional_info": { "tables": [], "images": [], "figures": [] } } } ] } }, "law_info": { "law_type": "Act", "law_id": "340AC0000000033", "law_num": "昭和四十年法律第三十三号", "law_num_era": "Showa", "law_num_year": 40, "law_num_type": "Act", "law_num_num": "033", "promulgation_date": "1965-03-31" }, "revision_info": { "law_revision_id": "340AC0000000033_20260401_508AC0000000012", "law_type": "Act", "law_title": "所得税法", "law_title_kana": "しょとくぜいほう", "abbrev": null, "category": "国税", "updated": "2026-04-14T11:33:23+09:00", "amendment_promulgate_date": "2026-03-31", "amendment_enforcement_date": "2026-04-01", "amendment_enforcement_comment": null, "amendment_scheduled_enforcement_date": null, "amendment_law_id": "508AC0000000012", "amendment_law_title": "所得税法等の一部を改正する法律", "amendment_law_title_kana": null, "amendment_law_num": "令和八年法律第十二号", "amendment_type": "3", "repeal_status": "None", "repeal_date": null, "remain_in_force": false, "mission": "New", "current_revision_status": "CurrentEnforced" } }