# 国税通則法 / Act on General Rules for National Taxes — 第二十七条 (Article 27) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-27. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十七条 (Article 27)（国税庁又は国税局の職員の調査に基づく更正又は決定） — address `art-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-27 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十七条（国税庁又は国税局の職員の調査に基づく更正又は決定） — Reassessment or Determination Based on Examination by Officials of the National Tax Agency or Regional Taxation Bureau caption: machine translation, not official art-27 · https://japanlaw.org/en/national-tax-general-rules-act/art-27 · https://japanlaw.org/l/337AC0000000066/art-27 **第一項** 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。 art-27/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-27/par-1 · https://japanlaw.org/l/337AC0000000066/art-27/par-1 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, the district director of the tax office may make a reassessment or determination under those provisions based on the findings of that examination. machine translation, not official --- ## Cites - art-27/par-1: 前三条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-27/par-1: 前三条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-27/par-1: 前三条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第二十八条第二項（更正又は決定の手続） — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2 - 国税通則法 第二十八条第三項（更正又は決定の手続） — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-3 - 国税通則法 第三十二条第五項（賦課決定） — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-005, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18