法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(更正の請求の特例)
第二百九十四条  法第百六十七条（非居住者に対する準用）において準用する法第二編第六章（居住者に係る更正の請求の特例）の規定の適用に係る事項については、前編第六章（居住者に係る更正の請求の特例）の規定を準用する。

Special Provisions on Requests for Reassessment
Article 294  With regard to the matters for the application of the provisions of Part II, Chapter VI of the Act (Special Provisions on Requests for Reassessment by Residents) as applied mutatis mutandis pursuant to Article 167 (Mutatis Mutandis Application to Nonresidents) of the Act, the provisions of Part II, Chapter VI (Special Provisions on Requests for Reassessment by Residents) apply mutatis mutandis.