Article 276Reassessment and Determination Relating to Prefectural Non-Statutory Ordinary Tax

①Where a remittance return under paragraph (2) of the preceding Article (including a return under Article 274-2, paragraph (1); the same applies hereinafter to prefectural non-statutory ordinary tax) or an amended return under Article 274-2, paragraph (2) has been submitted, the prefectural governor may reassess the tax base amount or tax amount if the tax base amount or tax amount relating to the remittance return (including a filing under Article 274-2, paragraph (1); the same applies hereinafter to prefectural non-statutory ordinary tax) or amended return differs from what the governor has found by investigation.

②Where a taxpayer or special collection agent has not submitted the remittance return referred to in the preceding paragraph, the prefectural governor may determine, through investigation, the tax base amount and tax amount for which a remittance return should be filed.

③The prefectural governor may reassess the tax base amount or tax amount reassessed or determined under the preceding two paragraphs only where, through investigation, the governor finds that it is excessive, or finds that it is insufficient and that the insufficiency is due to fraud or other wrongful act of the taxpayer or special collection agent.

④When the prefectural governor has made a reassessment or determination under the preceding three paragraphs, the governor must notify the taxpayer or special collection agent of it without delay.