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

(更正又は決定をすべき事項に関する特例)
第百五十四条  所得税に係る更正又は決定については、国税通則法第二十四条から第二十六条まで（更正・決定）に規定する事項のほか、第百二十条第一項第九号又は第十号（確定所得申告書の記載事項）に掲げる事項についても行なうことができる。この場合において、当該事項につき更正又は決定をするときは、同法第二十八条第二項及び第三項（更正通知書又は決定通知書の記載事項）中「税額等」とあるのは、「税額等並びに所得税法第百二十条第一項第九号又は第十号（確定所得申告書の記載事項）に掲げる事項」とする。

Special Provisions on Information That Must Be Reassessed or Decided by the Tax Office
Article 154  A Reassessment or Tax-Office Decision with respect to income taxes may be made in connection with the information set forth in Article 120, paragraph (1), item (ix) or item (x) (Information Required to Be Given in Income Tax Returns), in addition to the information prescribed in Articles 24 through 26 (Reassessments and Tax-Office Decisions) of the Act on General Rules for National Taxes. This being the case, if a Reassessment or Tax-Office Decision is made that involves that information, the phrase "the amount of tax, etc." in Article 28, paragraph (2) and paragraph (3) (Information Required to Be Given in Paper-Based Notices of Reassessment or Tax-Office Decision) of that Act is deemed to be replaced with "the amount of tax, etc. and the information set forth in Article 120, paragraph (1), item (ix) or item (x) (Information Required to Be Given in Income Tax Returns) of the Income Tax Act".

所得税につき更正又は決定をする場合における国税通則法第二十八条第一項に規定する更正通知書又は決定通知書には、同条第二項又は第三項に規定する事項を記載するほか、その更正又は決定に係る第百二十条第一項第一号に掲げる金額又は第百二十三条第二項第一号（確定損失申告書の記載事項）に掲げる純損失の金額についての第二条第一項第二十一号（定義）に規定する所得別の内訳を附記しなければならない。

A paper-based notice of Reassessment or Tax-Office Decision as prescribed in Article 28, paragraph (1) of the Act on General Rules for National Taxes issued in the case of a Reassessment or Tax-Office Decision being made with respect to income taxes must give the information prescribed in paragraph (2) or paragraph (3) of that Article and be accompanied by a breakdown of the amount set forth in Article 120, paragraph (1), item (i) or the Net Loss set forth in Article 123, paragraph (2), item (i) (Information Required to Be Given in Tax Returns Showing Losses) in connection with the Reassessment or Tax-Office Decision, by category of income prescribed in Article 2, paragraph (1), item (xxi) (Definitions).