Before Reassessing a Resident's gross income, retirement income, timber income, or Net Loss for a year in which the Resident has filed a Blue Return, the district tax office director examines the Resident's books and documents, and may make the Reassessment only if there are found to be errors in the calculation of those amounts in the course of the examination; provided, however, that the district tax office director is not precluded from making a Reassessment without examining the Resident's books and documents if:
a Reassessment has become necessary only as a result of errors in the calculation of Income in Each Class other than real property income, business income, and timber income or as a result of an error in the application of Article 69 (Aggregation of Profits and Losses), Article 70 (Deduction for Carryover of Net Loss), or Article 71 (Deduction for Carryover of Casualty Loss);
the information given in the return or the documents accompanying it clearly reveals that the calculation of real property income, business income, or timber income is not in accordance with this Act, or clearly reveals that there is any other error in the calculation thereof.
当該申告書及びこれに添付された書類に記載された事項によつて、不動産所得の金額、事業所得の金額又は山林所得の金額の計算がこの法律の規定に従つていないことその他その計算に誤りがあることが明らかである場合
When Reassessing a Resident's gross income, retirement income, timber income, or Net Loss for a year in which the Resident has filed a Blue Return (other than when doing so only on the grounds prescribed in item (i) of the preceding paragraph), the district director must note the reason for the Reassessment in the written notice of Reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes.