Article 74-11Procedures upon Completion of Examination

①If, 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.

③When 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.

④In 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.

⑤Even 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).