An assessment and determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the assessment and determination (hereinafter referred to as the "current place for tax payment" in this Article).
With regard to the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) on income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the preceding paragraph, make an assessment and determination of that penalty tax on the national tax payable as a result of the reassessment or determination, or of the filing of the return filed after the due date or amended return, prescribed in that item, or on national withholding tax:
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税、電源開発促進税又は国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべき国際観光旅客税に係る第六十九条（加算税の税目）に規定する加算税については、次の各号のいずれかに該当する場合には、当該各号に定める税務署長は、前項の規定にかかわらず、当該各号に規定する更正若しくは決定若しくは期限後申告書若しくは修正申告書の提出により納付すべき国税又は源泉徴収等による国税に係る当該加算税についての賦課決定をすることができる。
where a reassessment or determination under Article 30, paragraph (2) (Competent Agency for Reassessment or Determination) has been made: the district director of the tax office who made the reassessment or determination;
where the place for tax payment of the national tax has changed after a reassessment, or a determination under the provisions of Article 25 (Determination) other than one prescribed in the preceding item, has been made or after a return filed after the due date or an amended return has been filed (where the provisions of Article 21, paragraph (2) (Place for Filing Tax Returns, etc.) apply, after the return has been sent under the provisions of paragraph (3) of that Article), or where the place for tax payment of national withholding tax has changed on or after the time when the tax amount payable for it was determined, and the district director of the tax office with jurisdiction over a place for tax payment involved in the change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this item) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it: the district director of the tax office with jurisdiction over the former place for tax payment.
更正若しくは第二十五条（決定）の規定による決定で前号に規定するもの以外のもの若しくは期限後申告書若しくは修正申告書の提出（第二十一条第二項（納税申告書の提出先等）の規定に該当する場合にあつては、同条第三項の規定による当該申告書の送付）があつた後に当該国税の納税地に異動があつた場合又は源泉徴収等による国税につき納付すべき税額が確定した時以後に当該国税の納税地に異動があつた場合において、これらの異動に係る納税地で現在の納税地以外のもの（以下この号において「旧納税地」という。）を所轄する税務署長においてその異動の事実が知れず、又はその異動後の納税地が判明せず、かつ、その知れないこと又は判明しないことにつきやむを得ない事情があるとき 旧納税地を所轄する税務署長
Notwithstanding the provisions of paragraph (1), an assessment and determination of consumption tax, etc. on goods received from a bonded area that is subject to the official assessment system or any other consumption tax, etc. to be collected by the director-general of the customs house, or of penalty tax for non-payment or of the heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning the heavy penalty tax under paragraph (3) of that Article) (Heavy Penalty Tax) on international tourist tax to be collected and paid under the provisions of Article 17, paragraph (1) (Special Collection, etc. by Foreign Business Operators) of the International Tourist Tax Act, is made by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes. In this case, for the purpose of applying the provisions of the preceding two Articles, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house"; the phrase "after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following" in the part of paragraph (1) of the preceding Article other than the items is deemed to be replaced with "in accordance with the following"; and the term "tax amount payable" in paragraph (1), items (ii) and (iii), paragraphs (2) and (3), and paragraph (4), items (i) and (ii) of that Article is deemed to be replaced with "tax amount, etc.".
保税地域からの引取りに係る消費税等で賦課課税方式によるものその他税関長が徴収すべき消費税等又は国際観光旅客税法第十七条第一項（国外事業者による特別徴収等）の規定により徴収して納付すべき国際観光旅客税に係る不納付加算税若しくは第六十八条第三項若しくは第四項（同条第三項の重加算税に係る部分に限る。）（重加算税）の重加算税についての賦課決定は、第一項の規定にかかわらず、これらの国税の納税地を所轄する税関長が行う。この場合においては、前二条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、前条第一項各号列記以外の部分中「課税標準申告書を提出すべき期限（課税標準申告書の提出を要しない国税については、その納税義務の成立の時）後に、次の」とあるのは「次の」と、同条第一項第二号及び第三号、第二項、第三項並びに第四項第一号及び第二号中「納付すべき税額」とあるのは「税額等」とする。
Where the director-general of the customs house makes an assessment and determination under the provisions of the preceding paragraph, if the assessment and determination concerns consumption tax to be collected immediately under the provisions of Article 8, paragraph (3) (Tax Exemption for Transfer of Export Goods at Export Goods Retail Shops) of the Consumption Tax Act, or in any other case specified by Cabinet Order, the director-general may have the relevant official give notice of the assessment and determination orally, in lieu of serving the written notice of assessment and determination or written notice of tax payment under the provisions of paragraph (3) or (4) of the preceding Article as applied following the replacement of terms under the preceding paragraph.