If a return under Article 72-88, paragraph (1) or (2), or a return under any paragraph of Article 72-89 (excluding a return relating to a return under any paragraph of Article 72-87), has been filed, and the prefectural governor discovers through an investigation that the amount of consumption tax relating to that filing, or the amount of the transfer levy calculated with it as the tax base, differs from the amount of consumption tax that has been declared in a return, declared in an amended return, reassessed or determined in accordance with the provisions of laws concerning consumption tax (hereinafter in this paragraph referred to as the "finalized amount of consumption tax"), or from the amount of the transfer levy to be calculated with it as the tax base, or discovers that the amount of the refund relating to the transfer levy in that filing differs from what the governor has investigated, the governor is to reassess the finalized amount of consumption tax relating to that filing or the amount of the transfer levy calculated with it as the tax base (referred to as the "transfer levy amount, etc." in paragraphs (3) and (4)), or the amount of the refund relating to the transfer levy.
道府県知事は、第七十二条の八十八第一項若しくは第二項の規定による申告書又は第七十二条の八十九各項の規定による申告書（第七十二条の八十七各項の規定による申告書に係るものを除く。）の提出があつた場合において、当該申告に係る消費税額若しくはこれを課税標準として算定した譲渡割額がその調査により、消費税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された消費税額（以下本項において「確定消費税額」という。）若しくはこれを課税標準として算定すべき譲渡割額と異なることを発見したとき、又は当該申告に係る譲渡割に係る還付金の額がその調査したところと異なることを発見したときは、当該申告に係る確定消費税額若しくはこれを課税標準として算定した譲渡割額（第三項及び第四項において「譲渡割額等」という。）又は譲渡割に係る還付金の額を更正するものとする。
If a return under any paragraph of Article 72-87, or a return under any paragraph of Article 72-89 relating to that return, has been filed, and the prefectural governor discovers that the interim payment of the transfer levy relating to that filing differs from what the governor has investigated, the governor is to reassess that interim payment of the transfer levy.
If a taxpayer has not filed a return under Article 72-88, paragraph (1), the prefectural governor is to determine, based on an investigation, the transfer levy amount, etc. that should be declared.
道府県知事は、納税者が第七十二条の八十八第一項の規定による申告書を提出しなかつた場合においては、その調査により申告すべき譲渡割額等を決定するものとする。
If the prefectural governor has made a reassessment under paragraph (1), (2) or this paragraph or a determination under the preceding paragraph, and discovers that the transfer levy amount, etc., the amount of the refund relating to the transfer levy, or the interim payment of the transfer levy that was reassessed or determined differs from what the governor has investigated, the governor is to reassess that transfer levy amount, etc., amount of the refund relating to the transfer levy, or interim payment of the transfer levy.
If the prefectural governor has made a reassessment or determination under the preceding paragraphs, the governor must notify the taxpayer of it without delay.
道府県知事は、前各項の規定により更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
If a reassessment under paragraph (1), (2) or (4) or a determination under paragraph (3) has been made and there is a tax deficiency (meaning the tax deficiency due to the reassessment or the tax amount due to the determination, and including the amount to be paid due to the amount of tax equivalent to the amount of the refund relating to the transfer levy having been excessive), a prefectural tax collection official must collect it with the day on which one month has elapsed from the day on which the notice under the preceding paragraph was given as the due date for payment.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
interim payment of the transfer levymachine translation
「譲渡割の中間納付額」
The transfer levy of the local consumption tax (譲渡割) that a business must pay for a taxable period by its interim returns under Article 72-87, as changed by a later return or a reassessment (更正), which is subtracted from the amount stated on its final return.
Short name set inArticle 72-88, paragraph (1)· applies only in this subsection
transfer levy amount, etc.machine translation
「譲渡割額等」
The confirmed consumption tax amount (確定消費税額), meaning the consumption tax as filed, amended, reassessed or determined under the consumption tax laws, or the transfer levy of the local consumption tax (譲渡割) computed on it, to which the prefectural governor corrects a return in a reassessment (更正) under Article 72-93, paragraph 1.
Short name set inArticle 72-93, paragraph (1)· applies only in this provision and in Article 72-93, paragraphs (3) and (4)