For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, after the due date for filing a tax basis return (for a national tax for which the filing of a tax basis return is not required, after the time when its tax liability is established), in accordance with the following categories of cases, the matters listed in the relevant item:
where a tax basis return has been filed and the tax basis stated in the return is the same as what the district director of the tax office has found through examination: the tax amount payable;
課税標準申告書の提出があつた場合において、当該申告書に記載された課税標準が税務署長の調査したところと同じであるとき。 納付すべき税額
where no tax basis return has been filed for a national tax for which a tax basis return is required to be filed, or where a tax basis return has been filed and the tax basis stated in the return differs from what the district director of the tax office has found through examination: the tax basis and the tax amount payable;
where the filing of a tax basis return is not required: the tax basis (for the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) and negligence tax, the tax amount on which their calculation is based; the same applies hereinafter in this Article) and the tax amount payable.
If, after making a determination under the provisions of the preceding paragraph or this paragraph, the district director of the tax office becomes aware that the tax basis determined (in the case listed in item (i) of the preceding paragraph, the tax basis stated in the tax basis return referred to in that item) or the tax amount payable has been overestimated or underestimated, they make a determination changing the tax basis and the tax amount payable pertaining to that determination, based on their examination.
A determination under the provisions of paragraph (1) is made by the district director of the tax office serving a written notice of assessment and determination (in the case listed in paragraph (1), item (i), a written notice of tax payment) stating the tax basis and the tax amount payable pertaining to the determination.
A determination under the provisions of paragraph (2) is made by the district director of the tax office serving a written notice of assessment and determination stating the following matters:
第二項の規定による決定は、税務署長が次に掲げる事項を記載した賦課決定通知書を送達して行なう。
the tax basis and the tax amount payable before the determination;
その決定前の課税標準及び納付すべき税額
the tax basis and the tax amount payable after the determination;
その決定後の課税標準及び納付すべき税額
if the tax amount payable before the determination increases or decreases as a result of the determination, the tax amount payable by which it increases or decreases.
その決定前の納付すべき税額がその決定により増加し、又は減少するときは、その増加し、又は減少する納付すべき税額
The provisions of Article 27 (Reassessment or Determination Based on Examination by Officials of the National Tax Agency or National Taxation Bureau), the second sentence of Article 28, paragraph (3) (Matters to be Stated as Supplementary Notes to a Written Notice of Determination) and Article 29 (Effect of Reassessment, etc.) apply mutatis mutandis to a determination made under the provisions of paragraph (1) or paragraph (2) (hereinafter referred to as an "assessment and determination").
Read this with the articles around it
Reassessment 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 provisionProcedures for Reassessment or Determination
A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination.
決定通知書には、その決定に係る課税標準等及び税額等を記載しなければならない。この場合において、その決定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。
Open this provisionEffect of Reassessment, etc.
A reassessment under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment)…
第二十四条（更正）又は第二十六条（再更正）の規定による更正（以下第七十二条（国税の徴収権の消滅時効）までにおいて「更正」という。）で既に確定した納付すべき税額を増加させるものは、既に確定した納付すべき税額に係る部分の国税についての納税義務に影響を及ぼさない。
Open this provision(Assessment and Determination)
For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, after the due date for filing a tax basis return…
税務署長は、賦課課税方式による国税については、その調査により、課税標準申告書を提出すべき期限（課税標準申告書の提出を要しない国税については、その納税義務の成立の時）後に、次の各号の区分に応じ、当該各号に掲げる事項を決定する。
Open this provision(Assessment and Determination)
For a national tax subject to the official assessment system, the district director of the tax office determines, based on their examination, after the due date for filing a tax basis return…
税務署長は、賦課課税方式による国税については、その調査により、課税標準申告書を提出すべき期限（課税標準申告書の提出を要しない国税については、その納税義務の成立の時）後に、次の各号の区分に応じ、当該各号に掲げる事項を決定する。
Open this provision(Assessment and Determination)
where a tax basis return has been filed and the tax basis stated in the return is the same as what the district director of the tax office has found through examination: the tax amount payable;
課税標準申告書の提出があつた場合において、当該申告書に記載された課税標準が税務署長の調査したところと同じであるとき。 納付すべき税額
Open this provision(Assessment and Determination)
If, after making a determination under the provisions of the preceding paragraph or this paragraph, the district director of the tax office becomes aware that the tax basis determined…
税務署長は、前項又はこの項の規定による決定をした後、その決定をした課税標準（前項第一号に掲げる場合にあつては、同号の課税標準申告書に記載された課税標準）又は納付すべき税額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、当該決定に係る課税標準及び納付すべき税額を変更する決定をする。
Open this provision(Tax Items for Penalty Tax)
Penalty tax for understatement, failure to file, non-payment, and heavy penalty tax (hereinafter collectively referred to as "penalty tax") are to be national tax falling under the tax items which…
過少申告加算税、無申告加算税、不納付加算税及び重加算税（以下「加算税」という。）は、その額の計算の基礎となる税額の属する税目の国税とする。
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
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)
reassessmentmachine translation
「更正」
From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).
Short name set inArticle 29, paragraph (1)· applies only in this provision and in Articles 29 to 72
tax basis returnmachine translation
「課税標準申告書」
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
Short name set inArticle 31, paragraph (2)
assessment and determination
「賦課決定」
A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.
Short name set inArticle 32, paragraph (5)
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.