①Where a corporation conducting an electricity supply business, gas supply business, insurance business or trade insurance business, a group tax sharing corporation (for a group tax sharing subsidiary corporation, limited to one whose business year ends on the last day of the business year of the group tax sharing parent corporation of that group tax sharing subsidiary corporation; the same applies in item (ii)), a medical care corporation or federation of agricultural cooperatives to which Article 72-23, paragraph (2) applies, a corporation to which Article 72-24 applies, a corporation on which no corporation tax is imposed, or a corporation conducting both a business on which enterprise tax is not imposed and another business has submitted a return or an amended return, and the revenue or income, or the revenue levy amount or income levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess what is specified in each of the following items for the category of corporation set forth in that item.

②Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), the prefectural governor is to determine, based on the governor's investigation, the revenue or income and the revenue levy amount or income levy amount.

③Where the prefectural governor learns that there is an excess or shortfall in the revenue or income, or the revenue levy amount or income levy amount, reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it based on the governor's investigation.

④Where the income or revenue for each business year stated in a return submitted by a corporation referred to in paragraph (1) under Article 72-25, 72-28 or 72-29 exceeds the income or revenue that should be taken as the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, the prefectural governor may refrain from reassessing the income levy or revenue levy for that business year until the corporation has made accounting corrections regarding those facts in its finalized accounts for a business year after that business year and has submitted a return based on those accounts.

①Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a), or a corporation conducting a business listed in item (iv) of that paragraph, has submitted a return or an amended return, and the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess it.

②Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), the prefectural governor is to determine, based on the governor's investigation, the value added and amount of stated capital, etc., and the value-added levy amount and capital levy amount.

③Where the prefectural governor learns that there is an excess or shortfall in the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it based on the governor's investigation.

④Where the value added or amount of stated capital, etc. for each business year stated in a return submitted by a corporation referred to in paragraph (1) under Article 72-25, 72-28 or 72-29 exceeds the value added or amount of stated capital, etc. that should be taken as the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, the prefectural governor may refrain from reassessing the value-added levy or capital levy for that business year until the corporation has made accounting corrections regarding those facts in its finalized accounts for a business year after that business year and has submitted a return based on those accounts.

①Where the prefectural governor makes the determination of income and income levy amount under Article 72-39, paragraph (2) or Article 72-41, paragraph (2) and the determination under paragraph (2) of the preceding Article, the governor must make those determinations together.

②Where the prefectural governor makes the determination of revenue and revenue levy amount under Article 72-41, paragraph (2) and the determination under paragraph (2) of the preceding Article, the governor must make those determinations together.

③Where the prefectural governor makes the determination of income and income levy amount under Article 72-39, paragraph (2) or Article 72-41, paragraph (2) and the determination of revenue and revenue levy amount under Article 72-41, paragraph (2), the governor must make those determinations together.

①The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-39 or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (excluding one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.

②The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (limited to one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.

Where the prefectural governor has reassessed or determined the tax base amount or the amount of enterprise tax under Article 72-39, 72-41 or 72-41-2, the governor must without delay notify the taxpayer of it.

①Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a family corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that family corporation as the governor finds appropriate, notwithstanding that act or calculation.

②The provisions of the preceding paragraph apply mutatis mutandis where, with respect to a corporation that has three or more branches, factories or other offices or places of business (hereinafter in this paragraph referred to as "offices or places of business") and in which, for one half or more of those offices or places of business, the head, chief or other person who presides over the business of that office or place of business, or a relative of that person or other individual having a special relationship specified by Cabinet Order with that person (hereinafter in this paragraph referred to as a "head of an establishment, etc."), has previously carried on a business as an individual at that office or place of business, and the total number of shares or total amount of capital contributions in the corporation held by those heads of establishments, etc. is equivalent to two-thirds or more of the total number of the corporation's issued shares or the amount of its capital contributions (excluding its own shares or capital contributions held by the corporation), there is an act or calculation of that corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted.

③The "family corporation" in paragraph (1) means a family corporation set forth in Article 2, item (x) of the Corporation Tax Act, and whether a corporation is a family corporation or a corporation referred to in the preceding paragraph is determined according to the circumstances at the time of the act or calculation referred to in the preceding two paragraphs.

④Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a corporation listed in the following items relating to a merger, split, capital contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act), share exchange, etc. (meaning share exchange, etc. prescribed in Article 2, item (xii)-16 of that Act) or share transfer (hereinafter in this paragraph referred to as a "merger, etc.") that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that corporation as the governor finds appropriate, notwithstanding that act or calculation.