A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district director of the tax office serving a written notice of reassessment or a written notice of determination.
第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定（以下「更正又は決定」という。）は、税務署長が更正通知書又は決定通知書を送達して行なう。
A written notice of reassessment must state the following matters. In this case, if the reassessment is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.
更正通知書には、次に掲げる事項を記載しなければならない。この場合において、その更正が前条の調査に基づくものであるときは、その旨を附記しなければならない。
the tax basis, etc. and tax amount, etc. before the reassessment;
the tax basis, etc. and tax amount, etc. after the reassessment;
the following amounts relating to the reassessment:
その更正に係る次に掲げる金額
If the tax amount payable before the reassessment increases as a result of the reassessment, the tax amount of the increase;
その更正前の納付すべき税額がその更正により増加するときは、その増加する部分の税額
If the tax amount equivalent to the amount of a refund before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;
その更正前の還付金の額に相当する税額がその更正により減少するときは、その減少する部分の税額
If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded by carryback of net loss, etc., the part of that interest on refund that corresponds to the tax amount listed in (b);
純損失の繰戻し等による還付金額に係る第五十八条第一項（還付加算金）に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額
If the tax amount payable before the reassessment decreases as a result of the reassessment, the tax amount of the decrease;
その更正前の納付すべき税額がその更正により減少するときは、その減少する部分の税額
If the tax amount equivalent to the amount of a refund before the reassessment increases as a result of the reassessment, the tax amount of the increase.
その更正前の還付金の額に相当する税額がその更正により増加するときは、その増加する部分の税額
A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination. In this case, if the determination is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added.
Read this with the articles around it
Reassessment
If a tax return has been filed, and the calculation of the tax basis, etc. or tax amount, etc. stated in the tax return did not conform to the provisions of the national tax laws, or the tax basis…
税務署長は、納税申告書の提出があつた場合において、その納税申告書に記載された課税標準等又は税額等の計算が国税に関する法律の規定に従つていなかつたとき、その他当該課税標準等又は税額等がその調査したところと異なるときは、その調査により、当該申告書に係る課税標準等又は税額等を更正する。
Open this provisionDetermination
If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount…
税務署長は、納税申告書を提出する義務があると認められる者が当該申告書を提出しなかつた場合には、その調査により、当該申告書に係る課税標準等及び税額等を決定する。ただし、決定により納付すべき税額及び還付金の額に相当する税額が生じないときは、この限りでない。
Open this provision(Reassessment of Previous Reassessment)
If the district director of the tax office becomes aware that the tax basis, etc. or tax amount, etc. reassessed or determined under the provisions of the preceding two Articles or this Article has…
税務署長は、前二条又はこの条の規定による更正又は決定をした後、その更正又は決定をした課税標準等又は税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る課税標準等又は税額等を更正する。
Open this provisionReassessment or Determination Based on Examination by Officials of the National Tax Agency or Regional Taxation Bureau
In the cases referred to in the preceding three Articles, if the relevant officials of the National Tax Agency or a Regional Taxation Bureau have conducted an examination…
前三条の場合において、国税庁又は国税局の当該職員の調査があつたときは、税務署長は、当該調査したところに基づき、これらの規定による更正又は決定をすることができる。
Open this provision(Interest on Refund)
Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc.…
国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場…
Open this provisionrefundmachine translation
「還付金」
A refund of national tax due to a taxpayer under the national tax laws.
Short name set inArticle 2, paragraph (1), item (vi)
tax amount, etc.machine translation
「税額等」
The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.
Defined inArticle 19, paragraph (1)
tax basis, etc.machine translation
「課税標準等」
The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
Defined inArticle 19, paragraph (1)
amount refunded by carryback of net loss, etc.machine translation
「純損失の繰戻し等による還付金額」
An amount refunded because a net loss (純損失) or a loss (欠損金) is carried back to an earlier year under the Income Tax Act, the Corporation Tax Act or the local corporation tax law (地方法人税法).
Short name set inArticle 19, paragraph (4), item (ii), (c)
reassessment or determinationmachine translation
「更正又は決定」
A reassessment (更正) or determination (決定) under Articles 24 to 26 — the tax office director correcting a filed return, or fixing the tax of someone who should have filed but did not — which is made by serving a written notice of reassessment or determination.
Short name set inArticle 28, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.