Article 154Special Provisions on Information That Must Be Reassessed or Decided by the Tax Office

①A Reassessment or determination with respect to income taxes may be made in connection with the information set forth in Article 120, paragraph (1), item (vi) or item (vii) (Filing Income Tax Returns), in addition to the information prescribed in Articles 24 through 26 (Reassessments and Determinations) of the Act on General Rules for National Taxes. This being the case, if a Reassessment or determination is made that involves that information, the phrase "the amount of tax, etc." in Article 28, paragraph (2) and paragraph (3) (Procedures for Reassessment or Determination) of that Act is deemed to be replaced with "the amount of tax, etc. and the information set forth in Article 120, paragraph (1), item (vi) or item (vii) (Filing Income Tax Returns) of the Income Tax Act".

②A written notice of Reassessment or written notice of determination as prescribed in Article 28, paragraph (1) of the Act on General Rules for National Taxes issued in the case of a Reassessment or determination being made with respect to income taxes must give the information prescribed in paragraph (2) or paragraph (3) of that Article and be accompanied by a breakdown of the amount set forth in Article 120, paragraph (1), item (i) or the Net Loss set forth in Article 123, paragraph (2), item (i) (Filing Tax Returns Showing Losses) in connection with the Reassessment or determination, by category of income prescribed in Article 2, paragraph (1), item (xxi) (Definitions).