第七百十九条（水利地益税等に係る更正及び決定）
Article 719Reassessment and Determination Relating to Water Utilization and Land Benefit Tax, etc.
Where a remittance return under Article 718, paragraph (2) has been submitted, if the tax base amount or tax amount relating to that remittance return differs from what the head of the local government has found by investigation, the head of the local government may reassess it.
Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of the local government may, on the basis of an investigation, determine the tax base amount and tax amount for which a remittance return should be submitted.
The head of the local government may reassess the tax base amount or tax amount reassessed or determined under the provisions of the preceding two paragraphs only where the head discovers by investigation that it is excessive, or that it is insufficient and that the insufficiency is due to fraud or other wrongful conduct of the special collection agent.
Where the head of the local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the special collection agent without delay.