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With regard to the matters for the application of the provisions of Part II, Chapter VII of the Act (Special Provisions on Requests for Reassessment) as applied mutatis mutandis pursuant to Article 167 (Special Provisions on Requests for Reassessment) of the Act, the provisions of Part II, Chapter VII (Special Provisions on Requests for Reassessment) apply mutatis mutandis.
法第百六十七条（更正の請求の特例）において準用する法第二編第七章（更正の請求の特例）の規定の適用に係る事項については、前編第七章（更正の請求の特例）の規定を準用する。
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