A reassessment or determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time the disposition is made (hereinafter referred to as the "current place for tax payment" in this Article).
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税又は電源開発促進税については、これらの国税の課税期間が開始した時（課税期間のない国税については、その納税義務の成立の時）以後にその納税地に異動があつた場合において、その異動に係る納税地で現在の納税地以外のもの（以下この項において「旧納税地」という。）を所轄する税務署長においてその異動の事実が知れず、又はその異動後の納税地が判明せず、かつ、その知れないこと又は判明しないことにつきやむを得ない事情があるときは、その旧納税地を所轄する税務署長は、前項の規定にかかわらず、これらの国税について更正又は決定をすることができる。
With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period of the national tax commenced (for a national tax without a taxable period, the time when its tax liability was established), and the district director of the tax office with jurisdiction over a place for tax payment involved in that change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this paragraph) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it, the district director of the tax office with jurisdiction over the former place for tax payment may, notwithstanding the provisions of the preceding paragraph, make a reassessment or determination of that national tax.
前二項に規定する税務署長は、更正又は決定をした後、当該更正又は決定に係る国税につき既に適法に、他の税務署長に対し納税申告書が提出され、又は他の税務署長が決定をしていたため、当該更正又は決定をすべきでなかつたものであることを知つた場合には、遅滞なく、当該更正又は決定を取り消さなければならない。
If, after making a reassessment or determination, the district director of the tax office prescribed in the preceding two paragraphs becomes aware that the reassessment or determination should not have been made because a tax return for the national tax to which the reassessment or determination pertains had already been lawfully filed with another district director of the tax office, or another district director of the tax office had already made a determination, they must revoke the reassessment or determination without delay.
輸入品に係る申告消費税等についての更正又は決定は、第一項の規定にかかわらず、当該消費税等の納税地を所轄する税関長が行う。この場合においては、第二十四条から第二十六条まで（更正・決定）又は第二十八条（更正又は決定の手続）の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。
Notwithstanding the provisions of paragraph (1), a reassessment or determination of self-assessed consumption tax, etc. on imported goods is made by the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 24 through 26 (Reassessment and Determination) or Article 28 (Procedures for Reassessment or Determination), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".