①A reassessment under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in the provisions up to Article 72 (Extinctive Prescription of the Right to Collection of National Tax)) that increases the tax amount payable already determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.

②A reassessment that decreases the tax amount payable already determined does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the reassessment.

③A disposition or judgment revoking a reassessment or determination does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the disposition or judgment.