# 地方税法 / Local Tax Act — 第五十三条の二 (Article 53-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-53-2. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第五十三条の二 (Article 53-2)（更正の請求の特例） — address `art-53-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-53-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-53-2 - 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. --- ### 第五十三条の二（更正の請求の特例） — Special Provisions on Requests for Reassessment caption: machine translation, not official art-53-2 · https://japanlaw.org/ja/local-tax-act/art-53-2 · https://japanlaw.org/l/325AC0000000226/art-53-2 **第一項** 前条第一項、第二項又は第三十四項の申告書を提出した法人は、当該申告書に係る法人税割額の計算の基礎となつた法人税の額について国の税務官署の更正を受けたことに伴い当該申告書に係る法人税割額の課税標準となる法人税額又は法人税割額が過大となる場合には、国の税務官署が当該更正の通知をした日から二月以内に限り、総務省令の定めるところにより、道府県知事に対し、当該法人税額又は法人税割額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、国の税務官署が当該更正の通知をした日を記載しなければならない。 art-53-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-53-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-53-2/par-1 A corporation that has submitted a return under paragraph (1), (2) or (34) of the preceding Article may, where the corporation tax amount that is the tax base of the corporation tax levy amount relating to that return, or the corporation tax levy amount, becomes excessive as a result of a reassessment by a national tax office with regard to the amount of corporation tax that formed the basis for calculating the corporation tax levy amount relating to that return, make a request for reassessment to the prefectural governor concerning that corporation tax amount or corporation tax levy amount, as provided by Order of the Ministry of Internal Affairs and Communications, only within two months from the day on which the national tax office gave notice of that reassessment. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment. machine translation, not official --- ## Cites - art-53-2/par-1: 前条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - art-53-2/par-1: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2 - art-53-2/par-1: 第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/ja/local-tax-act/art-53/par-34 · https://japanlaw.org/l/325AC0000000226/art-53/par-34 - art-53-2/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六条第二項（更正の請求に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6/par-2 - 地方税法 附則第四条第三項（更正の請求に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-046, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27