In an action for the revocation of an original administrative disposition prescribed in Article 3, paragraph (2) (Action for the Revocation of an Original Administrative Disposition) of the Administrative Case Litigation Act that concerns a disposition under a law concerning national taxes (limited to a reassessment or determination, etc. and a notice of tax payment; referred to as a "tax assessment disposition" in this paragraph), if the person who has filed that action seeks to assert that the existence of the amount of necessary expenses or deductible expenses or any other similar fact favorable to that person differs from the facts on which the tax assessment disposition was based, that person must, without delay on or after the day on which the State, as the opposing party, has asserted the facts on which the tax assessment disposition was based, specifically assert that different fact and at the same time offer evidence to prove that fact; provided, however, that this does not apply if the person who has filed that action proves that, for reasons not attributable to that person, that person was unable to make the assertion or the offer of evidence without delay.

With regard to the application of the provisions of Article 157, paragraph (1) (Dismissal of Belated Means of Offense or Defense) of the Code of Civil Procedure (Act No. 109 of 1996), an assertion or offer of evidence made by the person who has filed the action referred to in the preceding paragraph in violation of the provisions of that paragraph is deemed to be a means of offense or defense submitted belatedly as prescribed in that paragraph.