The procedure for determining the payable tax amount of national tax is to follow one of the methods set forth in the following items, and the content of those methods is as set forth in those items:
国税についての納付すべき税額の確定の手続については、次の各号に掲げるいずれかの方式によるものとし、これらの方式の内容は、当該各号に掲げるところによる。
self-assessment system: a method under which the payable tax amount is, in principle, determined by the return filed by the taxpayer, and is determined by a disposition of the district director or the director-general of a customs house only if no return has been filed, if the calculation of the tax amount in the return has not complied with the provisions of national tax laws, or if the tax amount otherwise differs from what the district director or the director-general of a customs house has found through examination;
official assessment system: a method under which the payable tax amount is determined exclusively by a disposition of the district director or the director-general of a customs house.
賦課課税方式 納付すべき税額がもつぱら税務署長又は税関長の処分により確定する方式をいう。
Which of the methods set forth in the items of the preceding paragraph is used to determine the payable tax amount of national tax (excluding the national taxes set forth in the items of paragraph (3) of the preceding Article) is as follows:
national tax for which the taxpayer is required, under the provisions of national tax laws, to file a return of the payable tax amount when the tax liability is established: the self-assessment system;
national tax other than that set forth in the preceding item: the official assessment system.