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Article 23Request for Reassessment

第二十三条（更正の請求）

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:

納税申告書を提出した者は、次の各号のいずれかに該当する場合には、当該申告書に係る国税の法定申告期限から五年（第二号に掲げる場合のうち法人税に係る場合については、十年）以内に限り、税務署長に対し、その申告に係る課税標準等又は税額等（当該課税標準等又は税額等に関し次条又は第二十六条（再更正）の規定による更正（以下この条において「更正」という。）があつた場合には、当該更正後の課税標準等又は税額等）につき更正をすべき旨の請求をすることができる。

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;

当該申告書に記載した課税標準等若しくは税額等の計算が国税に関する法律の規定に従つていなかつたこと又は当該計算に誤りがあつたことにより、当該申告書の提出により納付すべき税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過大であるとき。

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

前号に規定する理由により、当該申告書に記載した純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、更正通知書）に純損失等の金額の記載がなかつたとき。

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).

第一号に規定する理由により、当該申告書に記載した還付金の額に相当する税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、更正通知書）に還付金の額に相当する税額の記載がなかつたとき。

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:

納税申告書を提出した者又は第二十五条（決定）の規定による決定（以下この項において「決定」という。）を受けた者は、次の各号のいずれかに該当する場合（納税申告書を提出した者については、当該各号に定める期間の満了する日が前項に規定する期間の満了する日後に到来する場合に限る。）には、同項の規定にかかわらず、当該各号に定める期間において、その該当することを理由として同項の規定による更正の請求（以下「更正の請求」という。）をすることができる。

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;

その申告、更正又は決定に係る課税標準等又は税額等の計算の基礎となつた事実に関する訴えについての判決（判決と同一の効力を有する和解その他の行為を含む。）により、その事実が当該計算の基礎としたところと異なることが確定したとき　その確定した日の翌日から起算して二月以内

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;

その申告、更正又は決定に係る課税標準等又は税額等の計算に当たつてその申告をし、又は決定を受けた者に帰属するものとされていた所得その他課税物件が他の者に帰属するものとする当該他の者に係る国税の更正又は決定があつたとき　当該更正又は決定があつた日の翌日から起算して二月以内

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.

その他当該国税の法定申告期限後に生じた前二号に類する政令で定めるやむを得ない理由があるとき　当該理由が生じた日の翌日から起算して二月以内

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.

更正の請求をしようとする者は、その請求に係る更正後の課税標準等又は税額等、その更正の請求をする理由、当該請求をするに至つた事情の詳細、当該請求に係る更正前の納付すべき税額及び還付金の額に相当する税額その他参考となるべき事項を記載した更正請求書を税務署長に提出しなければならない。

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.

税務署長は、更正の請求があつた場合には、その請求に係る課税標準等又は税額等について調査し、更正をし、又は更正をすべき理由がない旨をその請求をした者に通知する。

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.

更正の請求があつた場合においても、税務署長は、その請求に係る納付すべき国税（その滞納処分費を含む。以下この項において同じ。）の徴収を猶予しない。ただし、税務署長において相当の理由があると認めるときは、その国税の全部又は一部の徴収を猶予することができる。

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。

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Article 23Request for Reassessment