When a domestic corporation has, with regard to the amount listed in Article 74, paragraph (1), items (i) through (v) (Final Returns) that is to be entered in a Final Return or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, filed an amended return or received a Reassessment or determination, and due to the filing of the amended return, or the Reassessment or determination, has come to fall under any of the following cases, the domestic corporation may file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director, with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or received the notification of the Reassessment or determination. In this case, the written request for Reassessment must state the date of the filing of the amended return or the receipt of the notification of the Reassessment or determination, beyond the matters prescribed in paragraph (3) of that Article:
内国法人が、確定申告書に記載すべき第七十四条第一項第一号から第五号まで（確定申告）に掲げる金額又は地方法人税法第二条第十五号（定義）に規定する地方法人税確定申告書に記載すべき同法第十九条第一項第一号から第五号まで（確定申告）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を受け、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、当該内国法人は、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国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三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。
in the case where the amount listed in Article 74, paragraph (1), item (ii) or item (iv) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is in excess; or
その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第二号又は第四号に掲げる金額（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）が過大となる場合
in the case where the amount listed in Article 74, paragraph (1), item (v) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return was filed or a Reassessment was made with regard to the amount, the amount after the filing thereof or the Reassessment), is insufficient.
その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第七十四条第一項第五号に掲げる金額（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）が過少となる場合