Reassessment and Determination Article 147 The provisions of Articles 130 through 132-2 (Reassessment and Determination for Domestic Corporations), Article 133 (Refund of Income Tax Due to a Reassessment Related to a Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment Due to a Reassessment or Determination Related to a Final Return or Consolidated Final Return) apply mutatis mutandis to the reassessment of or determination on the corporation tax on a foreign corporation's income for each business year, and the corporation tax on a foreign corporation's retirement pension fund.
