If a return under Article 599, paragraph (1) (referred to as the "return" in this Section) or an amended return under Article 600, paragraph (2) (referred to as the "amended return" in this Section) has been filed, and the tax base amount or tax amount relating to that return or amended return differs from what the mayor of the municipality has found by examination, the mayor is to reassess it.
市町村長は、第五百九十九条第一項の申告書（以下本節において「申告書」という。）又は第六百条第二項の修正申告書（以下本節において「修正申告書」という。）の提出があつた場合において、当該申告書又は修正申告書に係る課税標準額又は税額がその調査したところと異なるときは、これを更正する。
If a person who is to file a return has not filed that return, the mayor of the municipality is to determine, by examination, the tax base amount and tax amount that should have been reported.
市町村長は、申告書を提出すべき者が当該申告書を提出しなかつた場合には、その調査によつて、申告すべき課税標準額及び税額を決定する。
If the mayor of the municipality comes to know that there is an excess or shortfall in the tax base amount or tax amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the mayor is to reassess it by examination.
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.
市町村長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。