Where a return under Article 701-46 or Article 701-47 (hereinafter in this Section referred to as a "return") or an amended return under Article 701-49, paragraph (2) (hereinafter in this Section referred to as an "amended return") has been submitted, the head of a designated city, etc. is to make a reassessment if the tax base amount or tax amount relating to that return or amended return differs from what the head has found by investigation.
指定都市等の長は、第七百一条の四十六又は第七百一条の四十七の規定による申告書（以下本節において「申告書」という。）又は第七百一条の四十九第二項の規定による修正申告書（以下本節において「修正申告書」という。）の提出があつた場合において、当該申告書又は修正申告書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。
Where a person who is to submit a return has not submitted it, the head of a designated city, etc. is to determine, by investigation, the tax base amount and tax amount that are to be declared.
指定都市等の長は、申告書を提出すべき者が当該申告書を提出しなかつた場合には、その調査によつて、申告すべき課税標準額及び税額を決定する。
Where the head of a designated city, etc. finds that there is an excess or shortfall in the tax base amount or tax amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the head is to make a reassessment by investigation.
Where the head of a designated city, etc. has made a reassessment or determination under the preceding three paragraphs, the head must, without delay, notify the taxpayer of it.
指定都市等の長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
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