A reassessment or determination pertaining to special income tax for reconstruction and income tax must be made together with the reassessment or determination pertaining to these taxes for the same year.
The provisions of Article 155, paragraph (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to a reassessment of special income tax for reconstruction made together with a reassessment of income tax that is made with the reason noted in the written notice of reassessment (meaning the written notice of reassessment prescribed in that paragraph) pursuant to that paragraph.
所得税法第百五十五条第二項（同法第百六十八条において準用する場合を含む。）の規定は、同項の規定により更正通知書（同項に規定する更正通知書をいう。）にその理由を付記して行う所得税の更正と併せて行う復興特別所得税の更正について準用する。