1 article
Article 27Reassessment or Determination Based on Examination by Officials of the National Tax Agency or Regional Taxation Bureau
第二十七条（国税庁又は国税局の職員の調査に基づく更正又は決定）
In the cases referred to in the preceding three Articles, if the relevant officials of the National Tax Agency or a Regional Taxation Bureau have conducted an examination, the district director of the tax office may make a reassessment or determination under those provisions based on the findings of that examination.
前三条の場合において、国税庁又は国税局の当該職員の調査があつたときは、税務署長は、当該調査したところに基づき、これらの規定による更正又は決定をすることができる。