Where a remittance return under the provisions of Article 83, paragraph (2) (hereinafter referred to as the "return" with regard to the golf course use tax) has been filed, if the total number of the tax base or the amount of tax pertaining to the remittance return differs from what the prefectural governor has found by investigation, the prefectural governor may reassess it.
道府県知事は、第八十三条第二項の規定による納入申告書（以下ゴルフ場利用税について「申告書」という。）の提出があつた場合においては、当該納入申告に係る課税標準の総数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。
Where a special collection agent has not filed a return, the prefectural governor may determine, on the basis of an investigation, the total number of the tax base and the amount of tax for which a remittance return is to be filed.
道府県知事は、特別徴収義務者が申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準の総数及び税額を決定することができる。
The prefectural governor may reassess the total number of the tax base or the amount of tax that has been reassessed or determined under the provisions of the preceding two paragraphs only where the governor has found by investigation that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the special collection agent.
Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the 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