Article 20-9-3Request for Reassessment

①A person who has filed a local tax return relating to filing and payment or filing and payment-in (hereinafter in this Article referred to as a "return") may, where, because the calculation of the tax base, etc. or tax amount, etc. stated in that return was not in accordance with the provisions of laws and regulations concerning local taxes or contained an error, any of the following items applies, only within five years from the statutory payment due date of the local tax relating to that return, request the head of the local government, as provided by Order of the Ministry of Internal Affairs and Communications, to make a reassessment of the tax base, etc. or tax amount, etc. relating to that filing (where a reassessment has been made of that tax base, etc. or tax amount, etc., the tax base, etc. or tax amount, etc. after that reassessment).

③A person who intends to make a request for reassessment must submit to the head of the local government a written request for reassessment stating the tax base, etc. or tax amount, etc. after the reassessment relating to the request, the reason for making the request for reassessment, the details of the circumstances leading to the request, the tax amount to be paid or remitted before the reassessment relating to the request, the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return, and other matters useful as reference.

④When a request for reassessment has been made, the head of the local government must investigate the tax base, etc. or tax amount, etc. relating to the request, and either make a reassessment or notify the person who made the request that there is no ground for making a reassessment.

⑤Even where a request for reassessment has been made, the head of the local government does not defer the collection of the local government levies relating to the local tax relating to the request; provided, however, that where the head of the local government finds that there is a reasonable ground, the head may defer the collection of the whole or part of those local government levies.

⑥The tax base, etc. prescribed in paragraphs (1) through (4) means the tax base (for a local tax for which this Act or a Prefectural or Municipal Ordinance based on it provides for a tax base amount or a quantity to be the tax base, the tax base amount or the quantity to be the tax base) and the amounts deducted from it, and the amount of deficit, etc. (meaning the deductible deficit adjustment amount before application of group tax sharing prescribed in Article 53, paragraph (4) or Article 321-8, paragraph (4), the deductible pre-merger, etc. loss adjustment amount prescribed in Article 53, paragraph (9) or Article 321-8, paragraph (9), the deductible adjustment amount for income subject to group tax sharing prescribed in Article 53, paragraph (14) or Article 321-8, paragraph (14), the deductible allocated deficit adjustment amount prescribed in Article 53, paragraph (20) or Article 321-8, paragraph (20), the domestic corporation's refunded corporation tax eligible for deduction prescribed in Article 53, paragraph (23), item (i) or Article 321-8, paragraph (23), item (i), the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment prescribed in Article 53, paragraph (23), item (ii) or Article 321-8, paragraph (23), item (ii), the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment prescribed in Article 53, paragraph (23), item (iii) or Article 321-8, paragraph (23), item (iii), or the deductible adjustment amount for deficit eligible for a refund prescribed in Article 53, paragraph (27) or Article 321-8, paragraph (27), that can be carried forward in sequence and deducted, under the provisions of this Act or Cabinet Order based on it, in calculating the corporation tax amount forming the tax base of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax for business years after the relevant business year; or the amount of deficit that can be carried forward in sequence and deducted, under the provisions of this Act or Cabinet Order based on it, in calculating the income forming the tax base of the income levy of enterprise tax imposed on the business conducted by a corporation for business years after the relevant business year), and the tax amount, etc. prescribed in those paragraphs means the tax amount to be paid or remitted and the amounts deducted in calculating it, and the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return and the tax amount forming the basis for calculating it.