Where a remittance return has been submitted pursuant to Article 701-4, paragraph (2), the mayor of the municipality may reassess the tax base amount or tax amount relating to the remittance return if it differs from what the mayor has ascertained through examination.
市町村長は、第七百一条の四第二項の規定による納入申告書の提出があつた場合において、当該納入申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the mayor of the municipality may, on the basis of examination, determine the tax base amount and tax amount that are to be stated in the remittance return.
The mayor of the municipality may reassess the tax base amount or tax amount reassessed or determined pursuant to the preceding two paragraphs only where the mayor discovers through examination that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful acts by the special collection agent.
Where the mayor of the municipality has made a reassessment or determination pursuant to the preceding three paragraphs, the mayor must notify the special collection agent of it without delay.
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law