Where a return under Article 74-10, paragraphs (1) through (3) or paragraph (5) (hereinafter in this Section referred to as a "return") or an amended return under Article 74-12, paragraph (2) (hereinafter in this Section referred to as an "amended return") has been submitted, and the taxable quantity, tax amount or refund amount relating to that return or amended return differs from what the prefectural governor has found by investigation, the prefectural governor is to reassess it.
道府県知事は、第七十四条の十第一項から第三項まで若しくは第五項の規定による申告書（以下この節において「申告書」という。）又は第七十四条の十二第二項の規定による修正申告書（以下この節において「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数量、税額又は還付金の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 that return, the prefectural governor is to determine, by investigation, the taxable quantity and tax amount to be declared.
Where the prefectural governor learns that there is an excess or deficiency in the taxable quantity, tax amount or refund amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it by investigation.
Where the prefectural governor has made a reassessment or determination under the preceding three paragraphs, the governor must notify the taxpayer filing returns of it without delay.
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taxpayer filing returnsmachine translation
「申告納税者」
From Article 74-10 to the end of the section on the prefectural tobacco tax (道府県たばこ税), a person who must file and pay the tobacco tax under Article 74-9, and who must each month file a return of the previous month's taxable quantities and tax with the prefectural governor and pay the tax.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
taxable quantitymachine translation
「課税標準数量」
For a person who files a return for and pays tobacco tax (たばこ税), the total count, brand by brand, of the manufactured tobacco (製造たばこ) forming the tax base that was sold from retail sellers' shops, or sold or consumed from wholesale sellers' premises, in the prefecture or municipality during the previous month.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
amended returnmachine translation
「修正申告書」
In the Section on the prefectural tobacco tax (道府県たばこ税), an amended return under Article 74-12, paragraph 2, which a taxpayer files with the prefectural governor where the taxable quantity or tax in an earlier return, correction (更正) or determination (決定) was too low.
Short name set inArticle 74-20, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 74-20 to the end of the section on the prefectural tobacco tax (道府県たばこ税), the return under Article 74-10, paragraph 1, 2, 3 or 5, which the prefectural governor corrects where the tax base quantity, tax or refund in it differs from the governor's own investigation.
Short name set inArticle 74-20, paragraph (1)· applies only in this section