A person who has filed a tax return may request that the district director of the tax office reassess the tax basis, etc. or tax amount, etc. stated in the return (if a reassessment of such tax basis, etc. or tax amount, etc. has been carried out under the provisions of the following Article or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in this Article), the reassessed tax basis, etc. or tax amount, etc.) within five years (10 years, in the case listed in item (ii) where corporation tax is concerned) from the statutory tax return due date for the national tax to which the return pertains if the person falls under any of the following items:
where the tax amount payable by filing the return (if a reassessment of the tax amount has been carried out, the reassessed tax amount) is overestimated due to the fact that the calculation of the tax basis, etc. or tax amount, etc. stated in the return contains errors or does not conform to the provisions of the national tax laws;
where the amount of net loss, etc. is understated in the return (or where the reassessed amount is understated, if a reassessment of the amount has been carried out), or where the amount of net loss, etc. is not stated in the return (or in the written notice of reassessment if a reassessment of the amount has been carried out), for the reasons prescribed in the preceding item; or
where the tax amount equivalent to the amount of a refund in the return (if a reassessment of the tax amount has been carried out, the reassessed tax amount) is understated, or where the tax amount equivalent to the amount of a refund is not stated in the return (or in the written notice of reassessment if a reassessment of the amount has been carried out) for the reasons prescribed in item (i).
A person who has filed a tax return or a person who has received a determination under the provisions of Article 25 (Determination) (hereinafter referred to as a "determination" in this paragraph) may, if any of the following items applies (for a person who has filed a tax return, limited to cases where the day on which the period specified in the relevant item expires comes after the day on which the period prescribed in the preceding paragraph expires), notwithstanding the provisions of that paragraph, make a request for a reassessment under the provisions of that paragraph (hereinafter referred to as a "request for reassessment") on the grounds that the item applies, within the period specified in that item:
where a judgment (including a settlement or any other act having the same effect as a judgment) in an action concerning the facts on which the calculation of the tax basis, etc. or tax amount, etc. pertaining to the return, reassessment or determination was based has made it final and binding that those facts differ from what the calculation was based on: within two months from the day following the day on which it became final and binding;
where there has been a reassessment or determination of the national tax of another person that treats income or any other taxable object, which had been treated as attributable to the person who filed the return or received the determination in the calculation of the tax basis, etc. or tax amount, etc. pertaining to the return, reassessment or determination, as attributable to that other person: within two months from the day following the day on which the reassessment or determination was made;
where there are any other compelling reasons specified by Cabinet Order, similar to those in the preceding two items, that arose after the statutory tax return due date for the national tax: within two months from the day following the day on which the reasons arose.
A person who intends to make a request for reassessment must file with the district director of the tax office a written request for reassessment stating the tax basis, etc. or tax amount, etc. after the reassessment requested, the reasons for the request for reassessment, the details of the circumstances that led to the request, the tax amount payable and the tax amount equivalent to the amount of a refund before the reassessment requested, and other matters that serve as a reference.
When a request for reassessment has been made, the district director of the tax office examines the tax basis, etc. or tax amount, etc. to which the request pertains, and makes a reassessment or notifies the person who made the request that there are no grounds for a reassessment.
Even if a request for reassessment has been made, the district director of the tax office does not grant a grace period for the collection of the national tax payable to which the request pertains (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph); provided, however, that if the district director of the tax office finds that there are reasonable grounds, they may grant a grace period for the collection of all or part of that national tax.
Notwithstanding the provisions of paragraph (1), a request for reassessment of self-assessed consumption tax, etc. on imported goods is to be made to the director-general of the customs house. In this case, for the purpose of applying the provisions of the preceding three paragraphs, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".
輸入品に係る申告消費税等についての更正の請求は、第一項の規定にかかわらず、税関長に対し、するものとする。この場合においては、前三項の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。
The provisions of the preceding two Articles apply mutatis mutandis to a request for reassessment.
前二条の規定は、更正の請求について準用する。