Article 56Special Provisions on Requests for Reassessment Accompanying a Reassessment or Similar Decision of the Consumption Tax Amount, etc. for a Preceding Taxable Period
第五十六条（前課税期間の消費税額等の更正等に伴う更正の請求の特例）
A person who has submitted an amended return, or has received a reassessment or determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), with respect to the amounts set forth in Article 45, paragraph (1), items (i) through (vii) that are to be stated in a final return, etc. may, where, in consequence of the submission of that amended return or that reassessment or determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination. In this case, the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination.
確定申告書等に記載すべき第四十五条第一項第一号から第七号までに掲げる金額につき、修正申告書を提出し、又は更正若しくは決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この条において同じ。）を受けた者は、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項（更正の請求）に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes excessive;
where the amount set forth in Article 45, paragraph (1), item (vii) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes insufficient.
その修正申告書又は更正若しくは決定に係る課税期間後の各課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。次項において同じ。）が過少となる場合
A person who has submitted an amended return, or has received a reassessment or determination, with respect to the amount set forth in item (i) or (ii) of Article 47, paragraph (1) that is to be stated in a return under that paragraph, or a person who has received, for the consumption tax on taxable goods prescribed in Article 47, paragraph (2), a determination prescribed in Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as an "assessment and determination") or a determination to change prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as a "change determination"), may, where, in consequence of the submission of that amended return, that reassessment or determination, or that assessment and determination or change determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination or assessment and determination or change determination (hereinafter in this paragraph referred to as a "reassessment, determination, etc."). In this case, the written request for reassessment prescribed in Article 23, paragraph (3) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment, determination, etc.
第四十七条第一項の規定による申告書に記載すべき同項第一号又は第二号に掲げる金額につき、修正申告書を提出し、若しくは更正若しくは決定を受けた者又は同条第二項に規定する課税貨物に係る消費税につき国税通則法第三十二条第一項（賦課決定）に規定する決定（以下この項において「賦課決定」という。）若しくは同条第二項に規定する変更する決定（以下この項において「変更決定」という。）を受けた者は、その修正申告書の提出若しくは更正若しくは決定又は賦課決定若しくは変更決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定若しくは賦課決定若しくは変更決定（以下この項において「更正決定等」という。）の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正決定等の通知を受けた日を記載しなければならない。
where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes excessive;
その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第四号又は第六号に掲げる金額が過大となる場合
where the amount set forth in Article 45, paragraph (1), item (vii) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes insufficient.
その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額が過少となる場合