Article 686Reassessment and Determination Relating to Municipal Non-statutory Ordinary Taxes
第六百八十六条（市町村法定外普通税に係る更正及び決定）
If a remittance return under paragraph (2) of the preceding Article (including a return under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or an amended return under Article 684-2, paragraph (2) has been filed, and the tax base amount or tax amount relating to the remittance return (including a declaration under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or the amended return differs from what the mayor of the municipality has found by examination, the mayor may reassess it.
市町村長は、前条第二項の規定による納入申告書（第六百八十四条の二第一項の規定による申告書を含む。以下市町村法定外普通税について同様とする。）又は第六百八十四条の二第二項の規定による修正申告書の提出があつた場合において、納入申告（第六百八十四条の二第一項の規定による申告を含む。以下市町村法定外普通税について同様とする。）又は修正申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
If a taxpayer or special collection agent has not filed the remittance return under the preceding paragraph, the mayor of the municipality may determine, by examination, the tax base amount and tax amount that should have been reported in the remittance return.
The mayor of the municipality may reassess the tax base amount or tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers by examination that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the taxpayer or special collection agent.
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer or special collection agent of it without delay.
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law