①In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, they examine the domestic corporation's books and documents and may make the Reassessment only in the case where they find any errors in the calculation of the tax base of corporation tax or the net operating loss pertaining to the Blue Return, based on the results of the examination; provided, however, that in the case where the matters entered in the Blue Return and the documents attached thereto clearly reveal that the calculation of the tax base or the net operating loss is not in accordance with the provisions of this Act or there are any other errors in the calculation, the district director of the tax office is not precluded from making a Reassessment without examining the books and documents.

②In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they must additionally enter the reason for the Reassessment in a written notice of Reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes.