法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(前事業年度の法人税額等の更正等に伴う更正の請求の特例)
第八十条の二  内国法人が、確定申告書に記載すべき第七十四条第一項第一号から第五号まで（確定申告書の記載事項）に掲げる金額又は連結確定申告書に記載すべき第八十一条の二十二第一項第一号から第五号まで（連結確定申告書の記載事項）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受け、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、当該内国法人は、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。この場合においては、同条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、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。

Special Provisions on Requests for Reassessment Due to Reassessment of the Previous Business Year's Corporation Tax
Article 80-2  When a domestic corporation has, with regard to the amount listed in Article 74, paragraph (1), items (i) through (v) (Matters to be Entered in Tax Return) that is to be entered in a tax return or the amount listed in Article 81-22, paragraph (1), items (i) through (v) (Matters to be Entered in Consolidated Tax Return) that is to be entered in a consolidated return, filed an amended return or received a reassessment or determination, and due to the filing of the amended return, or the reassessment or determination, has come to fall under the following cases, the domestic corporation may request a reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes from the district director of the tax office, with regard to the amount prescribed in the each relevant item, only within two months from the day following the day on which it filed the amended return or received the notification of the reassessment or determination.In this case, the amended return prescribed in paragraph (3) of the Article must state the date of the submission of the amended return or the receipt of the notification of the reassessment or determination, beyond the matters prescribed in the paragraph:一  その修正申告書若しくは更正若しくは決定に係る事業年度後若しくは連結事業年度後の事業年度の確定申告書に記載した、又は決定を受けた当該事業年度に係る第七十四条第一項第二号又は第四号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合(i)  in the case where the amount listed in Article 74, paragraph (1), item (ii) or item (iv), for the business year after the business year or consolidated business year pertaining to the amended return or the reassessment or determination, that was entered in a tax return or was determined for the business year (in the case where an amended tax return was filed or a reassessment was made with regard to the amount, the amount after the filing thereof or the reassessment) is in excess; or二  その修正申告書若しくは更正若しくは決定に係る事業年度後若しくは連結事業年度後の事業年度の確定申告書に記載した、又は決定を受けた当該事業年度に係る第七十四条第一項第一号に掲げる欠損金額又は同項第三号若しくは第五号に掲げる金額（これらの金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合(ii)  in the case where the net operating loss listed in Article 74, paragraph (1), item (i) or the amount listed in item (iii) or item (v) of the paragraph, for the business year after the business year or consolidated business year pertaining to the amended return or the reassessment or determination, that was entered in a tax return or was determined for the business year (in the case where an amended tax return was filed or a reassessment was made with regard to the amounts, the amounts after the filing thereof or the reassessment) falls short.