第二十四条（更正）又は第二十六条（再更正）の規定による更正（以下第七十二条（国税の徴収権の消滅時効）までにおいて「更正」という。）で既に確定した納付すべき税額を増加させるものは、既に確定した納付すべき税額に係る部分の国税についての納税義務に影響を及ぼさない。
A reassessment under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) (hereinafter referred to as a "reassessment" in the provisions up to Article 72 (Extinctive Prescription of the Right to Collection of National Tax)) that increases the tax amount payable already determined does not affect the tax liability for the part of the national tax pertaining to the tax amount payable already determined.
A reassessment that decreases the tax amount payable already determined does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the reassessment.
A disposition or judgment revoking a reassessment or determination does not affect the tax liability for the part of the national tax other than the part pertaining to the tax amount decreased by the disposition or judgment.