A business operator that has filed a return under Article 72-88, paragraph (1) or (2) or Article 72-89, paragraph (1) or (2) may, if, in consequence of having received a reassessment by a national tax office with respect to the amount of consumption tax that formed the basis of calculating the amount of the transfer levy relating to that return, or the amount of the refund equivalent to the shortfall referred to in Article 72-88, paragraph (2), the amount of the transfer levy relating to that return becomes excessive or the amount of the refund relating to the transfer levy becomes insufficient, only within two months from the day on which the national tax office gave notice of that reassessment, as provided by Order of the Ministry of Internal Affairs and Communications, make a request for reassessment to the prefectural governor with respect to that amount of the transfer levy or the amount of the refund relating to the transfer levy. 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.
第七十二条の八十八第一項若しくは第二項又は第七十二条の八十九第一項若しくは第二項の申告書を提出した事業者は、当該申告書に係る譲渡割額の算定の基礎となつた消費税の額又は第七十二条の八十八第二項の不足額に相当する還付金の額について税務官署の更正を受けたことに伴い当該申告書に係る譲渡割額が過大となる場合又は譲渡割に係る還付金の額が過少となる場合には、税務官署が当該更正の通知をした日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該譲渡割額又は譲渡割に係る還付金の額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、税務官署が当該更正の通知をした日を記載しなければならない。
Read this with the articles around it
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)