道府県知事は、電気供給業、ガス供給業、保険業若しくは貿易保険業を行う法人、通算法人（通算子法人にあつては、当該通算子法人の事業年度が当該通算子法人に係る通算親法人の事業年度終了の日に終了するものに限る。第二号において同じ。）、第七十二条の二十三第二項の規定の適用を受ける医療法人若しくは農業協同組合連合会、第七十二条の二十四の規定の適用を受ける法人、法人税が課されない法人又は事業税を課されない事業とその他の事業とを併せて行う法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る収入金額若しくは所得又は収入割額若しくは所得割額がその調査したところと異なるときは、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるものを更正するものとする。
Where a corporation conducting an electricity supply business, gas supply business, insurance business or trade insurance business, a group tax sharing corporation (for a group tax sharing subsidiary corporation, limited to one whose business year ends on the last day of the business year of the group tax sharing parent corporation of that group tax sharing subsidiary corporation; the same applies in item (ii)), a medical care corporation or federation of agricultural cooperatives to which Article 72-23, paragraph (2) applies, a corporation to which Article 72-24 applies, a corporation on which no corporation tax is imposed, or a corporation conducting both a business on which enterprise tax is not imposed and another business has submitted a return or an amended return, and the revenue or income, or the revenue levy amount or income levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess what is specified in each of the following items for the category of corporation set forth in that item.