Article 119-5, paragraph (2)

In the case where a Resident did not make a valuation by the valuation method the Resident selected for cryptoassets (including the valuation method prescribed in the preceding paragraph that a Resident who has not notified a valuation method is to use; the same applies hereinafter in this paragraph), if a district director finds that the valuation method the Resident used falls under a valuation method prescribed in Article 119-2, paragraph (1) other than the valuation method the Resident selected, and that the Resident's amount of business income , amount of capital gains, or amount of miscellaneous income for each year can be properly calculated even by the valuation method the Resident used, the district director may make a Reassessment or determination on the basis of the amount of business income, amount of capital gains, or amount of miscellaneous income for each year calculated by the valuation method the Resident used.