A corporation that has filed a return under paragraph (1), (2) or (34) of the preceding Article may, if the corporation tax amount or the corporation tax levy amount that serves as the tax base of the corporation tax levy pertaining to that return has become excessive as a result of a reassessment by a national tax office with regard to the amount of corporation tax that formed the basis for calculating the corporation tax levy amount pertaining to that return, within two months from the day on which the national tax office gave notice of that reassessment, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, request the mayor of the municipality to make a reassessment of that corporation tax amount or corporation tax levy amount. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.
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request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)