When a remittance return under paragraph (2) of the preceding Article has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it.
If a special collection agent has not submitted a remittance return, the prefectural governor determines, through investigation, the amount of the tax base and the tax amount for which a remittance return should be filed.
If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it.
道府県知事は、前二項又は本項の規定によつて更正し、又は決定した課税標準額又は税額について、その調査によつて、過大又は過少であることを発見した場合には、これを更正する。
When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor 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
remittance returnmachine translation
「納入申告書」
The return a special collector (特別徴収義務者) of the dividend levy (配当割) of prefectural inhabitant tax files, on a form a Ministry of Internal Affairs and Communications Order (総務省令) sets, by the 10th of the month after it collects the levy, with the governor of the prefecture where the individual receiving the specified dividends, etc. (特定配当等) lives on the day they are due, stating the tax base, the tax amount and other matters of the levy it collected.
Short name set inArticle 71-31, paragraph (2)· applies only in this subsection