# 国税通則法 / Act on General Rules for National Taxes — 第二十八条 (Article 28) - 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: 第二十八条 (Article 28)（更正又は決定の手続） — address `art-28` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-28 - 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. --- ### 第二十八条（更正又は決定の手続） — Procedures for Reassessment or Determination caption: machine translation, not official art-28 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28 · https://japanlaw.org/l/337AC0000000066/art-28 **第一項** 第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定（以下「更正又は決定」という。）は、税務署長が更正通知書又は決定通知書を送達して行なう。 art-28/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-1 A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district director of the tax office serving a written notice of reassessment or a written notice of determination. machine translation, not official **第二項** 更正通知書には、次に掲げる事項を記載しなければならない。この場合において、その更正が前条の調査に基づくものであるときは、その旨を附記しなければならない。 art-28/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2 A written notice of reassessment must state the following matters. In this case, if the reassessment is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added. machine translation, not official **一** その更正前の課税標準等及び税額等 art-28/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-1 the tax basis, etc. and tax amount, etc. before the reassessment; machine translation, not official **二** その更正後の課税標準等及び税額等 art-28/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-2 the tax basis, etc. and tax amount, etc. after the reassessment; machine translation, not official **三** その更正に係る次に掲げる金額 art-28/par-2/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3 the following amounts relating to the reassessment: machine translation, not official **イ** その更正前の納付すべき税額がその更正により増加するときは、その増加する部分の税額 art-28/par-2/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3/sub-1 If the tax amount payable before the reassessment increases as a result of the reassessment, the tax amount of the increase; machine translation, not official **ロ** その更正前の還付金の額に相当する税額がその更正により減少するときは、その減少する部分の税額 art-28/par-2/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3/sub-2 If the tax amount equivalent to the amount of a refund before the reassessment decreases as a result of the reassessment, the tax amount of the decrease; machine translation, not official **ハ** 純損失の繰戻し等による還付金額に係る第五十八条第一項（還付加算金）に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額 art-28/par-2/item-3/sub-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3/sub-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3/sub-3 If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded by carryback of net loss, etc., the part of that interest on refund that corresponds to the tax amount listed in (b); machine translation, not official **ニ** その更正前の納付すべき税額がその更正により減少するときは、その減少する部分の税額 art-28/par-2/item-3/sub-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3/sub-4 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3/sub-4 If the tax amount payable before the reassessment decreases as a result of the reassessment, the tax amount of the decrease; machine translation, not official **ホ** その更正前の還付金の額に相当する税額がその更正により増加するときは、その増加する部分の税額 art-28/par-2/item-3/sub-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2/item-3/sub-5 · https://japanlaw.org/l/337AC0000000066/art-28/par-2/item-3/sub-5 If the tax amount equivalent to the amount of a refund before the reassessment increases as a result of the reassessment, the tax amount of the increase. machine translation, not official **第三項** 決定通知書には、その決定に係る課税標準等及び税額等を記載しなければならない。この場合において、その決定が前条の調査に基づくものであるときは、その旨を附記しなければならない。 art-28/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-3 · https://japanlaw.org/l/337AC0000000066/art-28/par-3 A written notice of determination must state the tax basis, etc. and tax amount, etc. pertaining to the determination. In this case, if the determination is based on the examination referred to in the preceding Article, a supplementary note to that effect must be added. machine translation, not official --- ## Cites - art-28/par-1: 第二十四条から第二十六条まで → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-28/par-1: 第二十四条から第二十六条まで → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-28/par-1: 第二十四条から第二十六条まで → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - art-28/par-2: 前条 → 国税通則法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/national-tax-general-rules-act/art-27 · https://japanlaw.org/l/337AC0000000066/art-27 - art-28/par-2/item-3/sub-3: 第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-28/par-3: 前条 → 国税通則法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/national-tax-general-rules-act/art-27 · https://japanlaw.org/l/337AC0000000066/art-27 ## Cited by 29 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十条第四項（更正又は決定の所轄庁） — https://japanlaw.org/ja/national-tax-general-rules-act/art-30/par-4 · https://japanlaw.org/l/337AC0000000066/art-30/par-4 - 国税通則法 第三十二条第五項（賦課決定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 - 国税通則法 第三十五条第二項第二号（申告納税方式による国税等の納付） — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2 - 国税通則法 附則第四十一条第一項（行政手続法の適用除外に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41/par-1 - 所得税法 第百五十四条第一項（更正又は決定をすべき事項に関する特例） — https://japanlaw.org/ja/income-tax-act/art-154/par-1 · https://japanlaw.org/l/340AC0000000033/art-154/par-1 - 所得税法 第百五十四条第二項（更正又は決定をすべき事項に関する特例） — https://japanlaw.org/ja/income-tax-act/art-154/par-2 · https://japanlaw.org/l/340AC0000000033/art-154/par-2 - 所得税法 第百五十五条第二項（青色申告書に係る更正） — https://japanlaw.org/ja/income-tax-act/art-155/par-2 · https://japanlaw.org/l/340AC0000000033/art-155/par-2 - 法人税法 第三十八条第一項第二号（法人税額等の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-2 - 法人税法 第三十八条第一項第五号（法人税額等の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-38/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-38/par-1/item-5 - 法人税法 第六十四条の五第七項（損益通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-7 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-7 - 法人税法 第六十四条の七第九項（欠損金の通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-7/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-9 - 法人税法 第六十六条第十項（各事業年度の所得に対する法人税の税率） — https://japanlaw.org/ja/corporation-tax-act/art-66/par-10 · https://japanlaw.org/l/340AC0000000034/art-66/par-10 - 法人税法 第六十九条第十七項（外国税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-69/par-17 · https://japanlaw.org/l/340AC0000000034/art-69/par-17 - 法人税法 第六十九条第十八項（外国税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-69/par-18 · https://japanlaw.org/l/340AC0000000034/art-69/par-18 - 法人税法 第六十九条第二十二項（外国税額の控除） — https://japanlaw.org/ja/corporation-tax-act/art-69/par-22 · https://japanlaw.org/l/340AC0000000034/art-69/par-22 - 法人税法 第百二十九条第二項（更正に関する特例） — https://japanlaw.org/ja/corporation-tax-act/art-129/par-2 · https://japanlaw.org/l/340AC0000000034/art-129/par-2 - 法人税法 第百三十条第二項（青色申告書等に係る更正） — https://japanlaw.org/ja/corporation-tax-act/art-130/par-2 · https://japanlaw.org/l/340AC0000000034/art-130/par-2 - 生活保護法 別表第一 — https://japanlaw.org/ja/public-assistance-act/appdx-1 · https://japanlaw.org/l/325AC0000000144/appdx-1 - 相続税法 第三十四条第一項第一号（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1 - 相続税法 第五十一条第二項第二号（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2 - 相続税法 第五十一条第三項第二号（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-2 - 租税特別措置法 第三十九条第九項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9 - 租税特別措置法 第四十二条の四第八項第十六号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-16 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-16 - 租税特別措置法 第四十二条の四第十三項（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-13 - 租税特別措置法 第四十二条の十四第二項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-2 - 租税特別措置法 第六十条第七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-60/par-7 · https://japanlaw.org/l/332AC0000000026/art-60/par-7 - 租税特別措置法 第六十一条第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6 - 租税特別措置法 第六十一条の四第三項第五号（交際費等の損金不算入） — https://japanlaw.org/ja/special-taxation-measures-act/art-61-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-61-4/par-3/item-5 - 租税特別措置法 第六十六条の十三第十九項（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-19 --- ## 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 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18