1 条
前編第八章（居住者に係る更正及び決定）の規定は、非居住者の総合課税に係る所得税についての更正又は決定について準用する。
The provisions of Part II, Chapter VIII (Reassessments and Determinations Involving Residents) apply mutatis mutandis to Reassessments and determinations involving a Nonresident's Income Taxes Imposed on Aggregate Income.