1 条
税務署長は、前二条又はこの条の規定による更正又は決定をした後、その更正又は決定をした課税標準等又は税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る課税標準等又は税額等を更正する。
If the district director of the tax office becomes aware that the tax basis, etc. or tax amount, etc. reassessed or determined under the provisions of the preceding two Articles or this Article has been overestimated or underestimated, they further reassess such reassessed or determined tax basis, etc. or tax amount, etc. based on their examination thereof.