In the case where a foreign corporation has filed an amended return or received a Reassessment or determination with regard to the amount listed in Article 144-6, paragraph (1), items (i) through (xi) or paragraph (2), items (i) through (v) (Final Returns) that is to be entered in a Final Return, or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, when, as a result of the filing of the amended return or the Reassessment or determination, the case falls under any of the cases listed in the following items, the foreign corporation may make a request for Reassessment under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes to the district director with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or on which it received notice of the Reassessment or determination. In this case, the written request for Reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which it filed the amended return or the day on which it received notice of the Reassessment or determination.
外国法人が、確定申告書に記載すべき第百四十四条の六第一項第一号から第十一号まで若しくは第二項第一号から第五号まで（確定申告）に掲げる金額又は地方法人税法第二条第十五号（定義）に規定する地方法人税確定申告書に記載すべき同法第十九条第一項第一号から第五号まで（確定申告）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、当該外国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
in the case where the amount listed in Article 144-6, paragraph (1), item (iii), item (iv) or item (x) or paragraph (2), item (ii) or item (iv) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after the filing of the return or the Reassessment), becomes excessive; or
in the case where the amount listed in Article 144-6, paragraph (1), item (xi) or paragraph (2), item (v) for a business year for which a determination was received, out of the business years after the business year pertaining to the amended return or the Reassessment or determination (in the case where an amended return has been filed or a Reassessment has been made with regard to that amount, the amount after the filing of the return or the Reassessment), becomes too small.
その修正申告書又は更正若しくは決定に係る事業年度後の各事業年度で決定を受けた事業年度に係る第百四十四条の六第一項第十一号又は第二項第五号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合