法人税法（外国法人関連部分） - 青色申告書等に係る更正 - 第百三十条 | タックスチャンネル

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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号改正

(青色申告書等に係る更正)
第百三十条税務署長は、内国法人の提出した青色申告書又は連結確定申告書等（連結中間申告書、連結確定申告書又はこれらの申告書に係る修正申告書をいう。以下この条において同じ。）に係る法人税の課税標準又は欠損金額若しくは連結欠損金額の更正をする場合には、その内国法人の帳簿書類（当該連結確定申告書等に係る法人税の課税標準又は連結欠損金額の更正をする場合にあつては、連結子法人の帳簿書類を含む。）を調査し、その調査により当該青色申告書又は連結確定申告書等に係る法人税の課税標準又は欠損金額若しくは連結欠損金額の計算に誤りがあると認められる場合に限り、これをすることができる。ただし、当該青色申告書又は連結確定申告書等及びこれらに添付された書類に記載された事項によつて、当該課税標準又は欠損金額若しくは連結欠損金額の計算がこの法律の規定に従つていないことその他その計算に誤りがあることが明らかである場合は、その帳簿書類を調査しないでその更正をすることを妨げない。

Reassessment Related to a Blue Return
Article 130 In the case where the district director of the tax office makes a reassessment with regard to the tax base of corporation tax, the net operating loss or consolidated operating loss pertaining to a blue return or consolidated tax return, etc. (meaning a consolidated interim return, consolidated tax return, or amended return related thereto; hereinafter the same applies in this Article) that a domestic corporation has filed, they examine the domestic corporation's books and documents (in the case of making a reassessment with regard to the tax base of corporation tax or the amount of consolidated operating loss pertaining to the consolidated tax return, etc., including the books and documents of the consolidated subsidiary corporations) and may make the reassessment only in the case where they find any errors in the calculation of the tax base of corporation tax, the net operating loss or consolidated operating loss pertaining to the blue return or consolidated tax return, etc., based on the results of the examination;provided, however, that in the case where the matters entered in the blue return or consolidated tax return, and the documents attached thereto clearly reveal that the calculation of the tax base or the net operating loss or consolidated operating loss are not in accordance with the provisions of this Act or there are any other errors in the calculation, the district director of the tax office is not precluded from making a reassessment without examining the books and documents.

税務署長は、内国法人の提出した青色申告書又は連結確定申告書等に係る法人税の課税標準又は欠損金額若しくは連結欠損金額の更正をする場合には、その更正に係る国税通則法第二十八条第二項（更正通知書の記載事項）に規定する更正通知書にその更正の理由を付記しなければならない。

In the case where the district director of the tax office makes a reassessment with regard to the tax base of corporation tax or the net operating loss or consolidated operating loss pertaining to a blue return or consolidated tax return, etc. that a domestic corporation has filed, they must additionally enter the reason for the reassessment in a written notice of reassessment as prescribed in Article 28, paragraph (2) (Matters to be Entered in Written Notice of Reassessment) of the Act on General Rules for National Taxes.