①When the obligation to pay national tax (or, for national withholding tax, the obligation to collect it and pay it to the national government; hereinafter referred to as "tax liability") is established, the payable tax amount of that national tax is to be determined through the procedures prescribed in national tax laws, except for national tax for which the payable tax amount is determined without any special procedure upon the establishment of that liability.

②Tax liability is established, for the national taxes set forth in the following items (excluding accessory tax in items (i) through (xiii)), at the time specified in each of those items (or, for those national taxes specified by Cabinet Order, at the time specified by Cabinet Order):

③National taxes for which the payable tax amount is determined without any special procedure upon the establishment of the tax liability are the following national taxes:

①The procedure for determining the payable tax amount of national tax is to follow one of the methods set forth in the following items, and the content of those methods is as set forth in those items:

②Which of the methods set forth in the items of the preceding paragraph is used to determine the payable tax amount of national tax (excluding the national taxes set forth in the items of paragraph (3) of the preceding Article) is as follows:

①A taxpayer of national tax using the self-assessment system must submit a tax return to the district director by the statutory tax return due date, as prescribed in national tax laws.

②A tax return filed pursuant to the provisions of the preceding paragraph is referred to as a "return filed by the due date."

①A person who should have submitted a return filed by the due date (including a person who was able to submit a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses), Article 125, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of that Act) but did not submit that return within the time limit for its submission, and the heirs of those persons or any other person who has succeeded to all of the rights and obligations included in the property of those persons (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust))) may submit a tax return to the district director even after the time limit for submission, until a determination is made under the provisions of Article 25 (Determination).

②A tax return submitted pursuant to the provisions of the preceding paragraph is referred to as a "return filed after the due date."

③A return filed after the due date must state the matters required to be stated in a return filed by the due date for the national tax to which the return pertains, and, if there are documents required to be attached to that return filed by the due date, those documents must be attached to it.

①A person who has submitted a tax return (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has submitted (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same applies in Article 23, paragraphs (1) and (2) (Request for Reassessment)) may, if the person falls under any of the following items, file another tax return to amend the tax basis, etc. (meaning the matters listed in Article 2, item (vi) (a) through (c) (Definitions); the same applies hereinafter) or the tax amount, etc. (meaning the matters listed in (d) through (f) of the item; the same applies hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):

②A person who has received a reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has received that reassessment or determination (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4)); the same applies in Article 23, paragraph (2)) may, if the person falls under any of the following items, submit to the district director a tax return to amend the tax basis, etc. or the tax amount, etc. pertaining to that reassessment or determination, until a reassessment of that reassessment or determination is made under the provisions of Article 26:

③A tax return filed pursuant to the provisions of the preceding two paragraphs is referred to as an "amended return."

④An amended return must state the following matters, and, if there are any documents required to be attached to the return filed by the due date for the national tax to which the amended return pertains, a document stating those of the matters to be stated in such documents that relate to the amended return must be attached to it:

The filing of an amended return that increases the tax amount payable that has already been determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.

①A tax return must be filed with the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of its filing (hereinafter referred to as the "current place for tax payment" in this Article).

②With regard to a tax return for income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period to which the return pertains commenced (for a national tax without a taxable period, the time when its tax liability was established), and the taxpayer has filed the return with the district director of the tax office with jurisdiction over a place for tax payment involved in that change, other than the district director of the tax office with jurisdiction over the current place for tax payment, the district director of the tax office with whom the return was filed may accept the return. In this case, the return is deemed to have been filed with the district director of the tax office with jurisdiction over the current place for tax payment.

③The district director of the tax office who has accepted a tax return referred to in the preceding paragraph must send the return to the district director of the tax office with jurisdiction over the current place for tax payment, and notify the person who filed it to that effect.

④Notwithstanding the provisions of paragraph (1), a tax return for consumption tax, etc. on goods received from a bonded area that is subject to the self-assessment system (hereinafter referred to as "self-assessed consumption tax, etc. on imported goods") must be filed with the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 17 through 19 (Tax Returns), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

If a tax return (including documents required to be attached to the return and any other documents required to be submitted in connection with the filing of the return) or any other document specified by the Commissioner of the National Tax Agency has been submitted by mail or correspondence delivery, it is deemed to have been submitted on the date shown by the date stamp on the mail or item of correspondence delivery (if there is no such indication, or if the indication is not clear, the date found to correspond to it based on the number of days normally required to deliver the mail or item of correspondence delivery).

①A person who has filed a tax return may request that the district director of the tax office reassess the tax basis, etc. or tax amount, etc. stated in the return (if a reassessment of such tax basis, etc. or tax amount, etc. has been carried out under the provisions of the following Article or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in this Article), the reassessed tax basis, etc. or tax amount, etc.) within five years (10 years, in the case listed in item (ii) where corporation tax is concerned) from the statutory tax return due date for the national tax to which the return pertains if the person falls under any of the following items:

②A person who has filed a tax return or a person who has received a determination under the provisions of Article 25 (Determination) (hereinafter referred to as a "determination" in this paragraph) may, if any of the following items applies (for a person who has filed a tax return, limited to cases where the day on which the period specified in the relevant item expires comes after the day on which the period prescribed in the preceding paragraph expires), notwithstanding the provisions of that paragraph, make a request for a reassessment under the provisions of that paragraph (hereinafter referred to as a "request for reassessment") on the grounds that the item applies, within the period specified in that item:

③A person who intends to make a request for reassessment must file with the district director of the tax office a written request for reassessment stating the tax basis, etc. or tax amount, etc. after the reassessment requested, the reasons for the request for reassessment, the details of the circumstances that led to the request, the tax amount payable and the tax amount equivalent to the amount of a refund before the reassessment requested, and other matters that serve as a reference.

④When a request for reassessment has been made, the district director of the tax office examines the tax basis, etc. or tax amount, etc. to which the request pertains, and makes a reassessment or notifies the person who made the request that there are no grounds for a reassessment.

⑤Even if a request for reassessment has been made, the district director of the tax office does not grant a grace period for the collection of the national tax payable to which the request pertains (including the expenses for the delinquent tax collection procedure thereof; the same applies hereinafter in this paragraph); provided, however, that if the district director of the tax office finds that there are reasonable grounds, they may grant a grace period for the collection of all or part of that national tax.

⑥Notwithstanding the provisions of paragraph (1), a request for reassessment of self-assessed consumption tax, etc. on imported goods is to be made to the director-general of the customs house. In this case, for the purpose of applying the provisions of the preceding three paragraphs, the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

⑦The provisions of the preceding two Articles apply mutatis mutandis to a request for reassessment.

If a tax return has been filed, and the calculation of the tax basis, etc. or tax amount, etc. stated in the tax return did not conform to the provisions of the national tax laws, or the tax basis, etc. or tax amount, etc. otherwise differs from what the district director of the tax office has found through their examination, the district director of the tax office reassesses the tax basis, etc. or tax amount, etc. pertaining to the return based on that examination.

If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount, etc. pertaining to the return based on their examination; provided, however, that this does not apply if the determination would give rise to no tax amount payable and no tax amount equivalent to the amount of a refund.

If the district director of the tax office becomes aware that the tax basis, etc. or tax amount, etc. reassessed or determined under the provisions of the preceding two Articles or this Article has been overestimated or underestimated, they further reassess such reassessed or determined tax basis, etc. or tax amount, etc. based on their examination thereof.

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.

①A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district director of the tax office serving a written notice of reassessment or a written notice of determination.

②A written notice of reassessment must state the following matters. In this case, if the reassessment is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.

③A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination. In this case, if the determination is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.

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.

①A reassessment or 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 the disposition is made (hereinafter referred to as the "current place for tax payment" in this Article).

②With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period of the national tax commenced (for a national tax without a taxable period, the time when its tax liability was established), and the district director of the tax office with jurisdiction over a place for tax payment involved in that change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this paragraph) 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 may, notwithstanding the provisions of the preceding paragraph, make a reassessment or determination of that national tax.

③If, after making a reassessment or determination, the district director of the tax office prescribed in the preceding two paragraphs becomes aware that the reassessment or determination should not have been made because a tax return for the national tax to which the reassessment or determination pertains had already been lawfully filed with another district director of the tax office, or another district director of the tax office had already made a determination, they must revoke the reassessment or determination without delay.

④Notwithstanding the provisions of paragraph (1), a reassessment or determination of self-assessed consumption tax, etc. on imported goods is made by the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 24 through 26 (Reassessment and Determination) or Article 28 (Procedures for Reassessment or Determination), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".

①A taxpayer of a national tax subject to the official assessment system must, as provided for in the national tax laws, file a return stating the tax basis of the national tax with the district director of the tax office by the due date for filing it.

②The provisions of Article 21, paragraph (1) (Place for Filing Tax Returns) and Article 22 (Time of Filing of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to the return referred to in the preceding paragraph (hereinafter referred to as a "tax basis return").

①For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, 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 categories of cases, the matters listed in the relevant item:

②If, after making a determination under the provisions of the preceding paragraph or this paragraph, the district director of the tax office becomes aware that the tax basis determined (in the case listed in item (i) of the preceding paragraph, the tax basis stated in the tax basis return referred to in that item) or the tax amount payable has been overestimated or underestimated, they make a determination changing the tax basis and the tax amount payable pertaining to that determination, based on their examination.

③A determination under the provisions of paragraph (1) is made by the district director of the tax office serving a written notice of assessment and determination (in the case listed in paragraph (1), item (i), a written notice of tax payment) stating the tax basis and the tax amount payable pertaining to the determination.

④A determination under the provisions of paragraph (2) is made by the district director of the tax office serving a written notice of assessment and determination stating the following matters:

⑤The provisions of Article 27 (Reassessment or Determination Based on Examination by Officials of the National Tax Agency or National Taxation Bureau), the second sentence of Article 28, paragraph (3) (Matters to be Stated as Supplementary Notes to a Written Notice of Determination) and Article 29 (Effect of Reassessment, etc.) apply mutatis mutandis to a determination made under the provisions of paragraph (1) or paragraph (2) (hereinafter referred to as an "assessment and determination").

①An 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).

②With 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:

③Notwithstanding 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.".

④Where 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.