If, as a result of an on-site examination concerning national tax, the district director, etc. does not find that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment); the same applies hereinafter in this Article) should be made, the district director, etc. is to notify in writing a person liable for tax (meaning a person liable for tax listed in Article 74-9, paragraph (3), item (i) (Advance Notice of Examination to Persons Liable for Tax, etc.); the same applies hereinafter in this Article) who was subject to questioning, inspection, etc. in that examination that, at that point in time, no reassessment or determination, etc. is found to be necessary.
If, as a result of an examination concerning national tax, it is found that a reassessment or determination, etc. should be made, the relevant official is to explain to the person liable for tax the content of the examination results (including the amount for which it has been found that a reassessment or determination, etc. should be made and the reasons therefor).
When giving an explanation under the provisions of the preceding paragraph, the relevant official may recommend that the person liable for tax file an amended return or a return after the due date. In this case, the relevant official must explain that, if the person liable for tax files a tax return with regard to the results of the examination, the person may not file an appeal but may make a request for reassessment, and must deliver a document stating that effect.
In the case where a person liable for tax who was subject to questioning, inspection, etc. through an on-site examination has a tax representative prescribed in Article 74-9, paragraph (3), item (ii), if the person liable for tax has given consent, the notice, explanation or delivery prescribed in the preceding three paragraphs (hereinafter referred to as a "notice, etc." in this paragraph) may be given to the tax representative in lieu of being given to the person liable for tax.
実地の調査により質問検査等を行つた納税義務者について第七十四条の九第三項第二号に規定する税務代理人がある場合において、当該納税義務者の同意がある場合には、当該納税義務者への前三項に規定する通知、説明又は交付（以下この項において「通知等」という。）に代えて、当該税務代理人への通知等を行うことができる。
Even after the notice under paragraph (1) has been given, after a person liable for tax has filed an amended return or a return filed after the due date or has paid national withholding tax with regard to the results of the examination (limited to an on-site examination) referred to in paragraph (2), or after a reassessment or determination, etc. has been made, the relevant official may, if the official finds an error in light of newly obtained information, conduct questioning, inspection, etc. of the person liable for tax who has received that notice, who has filed the amended return or return filed after the due date or paid the national withholding tax, or who has received the reassessment or determination, etc., pursuant to the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections).
第一項の通知をした後又は第二項の調査（実地の調査に限る。）の結果につき納税義務者から修正申告書若しくは期限後申告書の提出若しくは源泉徴収等による国税の納付があつた後若しくは更正決定等をした後においても、当該職員は、新たに得られた情報に照らし非違があると認めるときは、第七十四条の二から第七十四条の六まで（当該職員の質問検査権）の規定に基づき、当該通知を受け、又は修正申告書若しくは期限後申告書の提出若しくは源泉徴収等による国税の納付をし、若しくは更正決定等を受けた納税義務者に対し、質問検査等を行うことができる。
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
national withholding taxmachine translation
「源泉徴収等による国税」
Income tax collected by withholding (源泉徴収) and the international tourist tax (国際観光旅客税) that international passenger carriers collect from departing travellers and pay to the State, not counting the accessory tax (附帯税) on them.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
request for reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
Short name set inArticle 23, paragraph (2)
reassessment or determination, etc.
「更正決定等」
A reassessment (更正), a determination (決定) under Article 25, or an assessment and determination (賦課決定) — the ways a tax office fixes or corrects the amount of tax payable.
Short name set inArticle 58, paragraph (1), item (i), (a)
relevant officialmachine translation
「当該職員」
From Article 74-9 to Article 74-11, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局), a tax office (税務署) or a customs office (税関) who carries out questioning and inspections in a field investigation (実地の調査) of a taxpayer.
Short name set inArticle 74-9, paragraph (1)· applies only in this provision and in Articles 74-9 to 74-11
district director of the tax office, etc.machine translation
「税務署長等」
From Article 74-9 to Article 74-11, the Commissioner of the National Tax Agency (国税庁長官), a regional commissioner (国税局長), a district director of a tax office (税務署長) or a director-general of a customs house (税関長).
Defined inArticle 74-9, paragraph (1)· applies only in this provision and in Articles 74-9 to 74-11
questioning, inspection, etc.machine translation
「質問検査等」
Tax officials' questioning of people, inspection of records and other items, and requests that items be shown or handed over, in an examination under Articles 74-2 to 74-6.
Short name set inArticle 74-9, paragraph (1)
tax representativemachine translation
「税務代理人」
In Article 74-9, a certified public tax accountant or tax accountant corporation that has submitted the document showing its authority to represent the taxpayer under the Certified Public Tax Accountant Act, or a lawyer or law firm that has notified the regional commissioner under that Act that it will do tax accountant work.
Defined inArticle 74-9, paragraph (3), item (ii)· applies only in this article
person liable for taxmachine translation
「納税義務者」
In Articles 74-9 to 74-11, the person whose own tax is being examined — such as a person liable, or appearing to be liable, for income tax, corporation tax, inheritance tax or consumption tax — as listed in Article 74-9, paragraph (3), item (i), and who is questioned and whose records are inspected.
Defined inArticle 74-11, paragraph (1)· applies only in this article
notice, etc.machine translation
「通知等」
In Article 74-11, paragraph (4), the notices, explanations and documents a taxpayer must be given at the end of an on-site examination, which may instead be given to their tax representative (税務代理人) with the taxpayer's consent.
Short name set inArticle 74-11, paragraph (4)· applies only in this paragraph