Reassessment and Determination Article 193 With regard to matters for the application of the provisions of Article 132 (Rejection of Acts or Calculations by Family-Owned Corporations) or Article 134 (Refund of Interim Payment Due to a Reassessment or Determination Related to Tax Return or a Consolidated Tax Return) of the Act which are applied mutatis mutandis pursuant to Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter IV of the preceding Part (Reassessment and Determination for Domestic Corporations) apply mutatis mutandis.
