A corporation that has submitted a return under paragraph (1), (2) or (34) of the preceding Article may, where the corporation tax amount that is the tax base of the corporation tax levy amount relating to that return, or the corporation tax levy amount, becomes excessive as a result of a reassessment by a national tax office with regard to the amount of corporation tax that formed the basis for calculating the corporation tax levy amount relating to that return, make a request for reassessment to the prefectural governor concerning that corporation tax amount or corporation tax levy amount, as provided by Order of the Ministry of Internal Affairs and Communications, only within two months from the day on which the national tax office gave notice of that reassessment. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.
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request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)