In an action for the revocation of an original administrative disposition prescribed in Article 3, paragraph (2) (Action for the Revocation of an Original Administrative Disposition) of the Administrative Case Litigation Act that concerns a disposition under a law concerning national taxes (limited to a reassessment or determination, etc. and a notice of tax payment; referred to as a "tax assessment disposition" in this paragraph), if the person who has filed that action seeks to assert that the existence of the amount of necessary expenses or deductible expenses or any other similar fact favorable to that person differs from the facts on which the tax assessment disposition was based, that person must, without delay on or after the day on which the State, as the opposing party, has asserted the facts on which the tax assessment disposition was based, specifically assert that different fact and at the same time offer evidence to prove that fact; provided, however, that this does not apply if the person who has filed that action proves that, for reasons not attributable to that person, that person was unable to make the assertion or the offer of evidence without delay.
国税に関する法律に基づく処分（更正決定等及び納税の告知に限る。以下この項において「課税処分」という。）に係る行政事件訴訟法第三条第二項（処分の取消しの訴え）に規定する処分の取消しの訴えにおいては、その訴えを提起した者が必要経費又は損金の額の存在その他これに類する自己に有利な事実につき課税処分の基礎とされた事実と異なる旨を主張しようとするときは、相手方当事者である国が当該課税処分の基礎となつた事実を主張した日以後遅滞なくその異なる事実を具体的に主張し、併せてその事実を証明すべき証拠の申出をしなければならない。ただし、当該訴えを提起した者が、その責めに帰することができない理由によりその主張又は証拠の申出を遅滞なくすることができなかつたことを証明したときは、この限りでない。
With regard to the application of the provisions of Article 157, paragraph (1) (Dismissal of Belated Means of Offense or Defense) of the Code of Civil Procedure (Act No. 109 of 1996), an assertion or offer of evidence made by the person who has filed the action referred to in the preceding paragraph in violation of the provisions of that paragraph is deemed to be a means of offense or defense submitted belatedly as prescribed in that paragraph.