1 条
第二十七条（国税庁又は国税局の職員の調査に基づく更正又は決定）
Article 27Reassessment or Determination Based on Examination by Officials of the National Tax Agency or Regional Taxation Bureau
前三条の場合において、国税庁又は国税局の当該職員の調査があつたときは、税務署長は、当該調査したところに基づき、これらの規定による更正又は決定をすることができる。
In the cases referred to in the preceding three Articles, if the relevant officials of the National Tax Agency or a Regional Taxation Bureau have conducted an examination, the district director of the tax office may make a reassessment or determination under those provisions based on the findings of that examination.