第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定（以下「更正又は決定」という。）は、税務署長が更正通知書又は決定通知書を送達して行なう。
A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district director of the tax office serving a written notice of reassessment or a written notice of determination.
更正通知書には、次に掲げる事項を記載しなければならない。この場合において、その更正が前条の調査に基づくものであるときは、その旨を附記しなければならない。
A written notice of reassessment must state the following matters. In this case, if the reassessment is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.
the tax basis, etc. and tax amount, etc. before the reassessment;
the tax basis, etc. and tax amount, etc. after the reassessment;
その更正に係る次に掲げる金額
the following amounts relating to the reassessment:
その更正前の納付すべき税額がその更正により増加するときは、その増加する部分の税額
If the tax amount payable before the reassessment increases as a result of the reassessment, the tax amount of the increase;
その更正前の還付金の額に相当する税額がその更正により減少するときは、その減少する部分の税額
If the tax amount equivalent to the amount of a refund before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;
純損失の繰戻し等による還付金額に係る第五十八条第一項（還付加算金）に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額
If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded by carryback of net loss, etc., the part of that interest on refund that corresponds to the tax amount listed in (b);
その更正前の納付すべき税額がその更正により減少するときは、その減少する部分の税額
If the tax amount payable before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;
その更正前の還付金の額に相当する税額がその更正により増加するときは、その増加する部分の税額
If the tax amount equivalent to the amount of a refund before the reassessment increases as a result of the reassessment, the tax amount of the increase.
A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination. In this case, if the determination is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.