Article 144-11Authority of Tax Collection Officials to Question and Inspect in Examinations Relating to Light Oil Delivery Tax
第百四十四条の十一（徴税吏員の軽油引取税に関する調査に係る質問検査権）
In the case where it is necessary for an examination relating to the assessment and collection of light oil delivery tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of such a person (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies hereinafter in this Section) and other articles, or request the presentation or submission of those articles (including copies thereof).
道府県の徴税吏員は、軽油引取税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この節において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a motor vehicle holder whose motor vehicle is found to be capable of using light oil as fuel for an internal combustion engine;
軽油を内燃機関の燃料として使用することができると認められる自動車の保有者
a person found to have an obligation to give money or goods to the persons listed in the preceding three items;
前三号に掲げる者に金銭又は物品を給付する義務があると認められる者
a person found to be directly related to the assessment and collection of the light oil delivery tax in question, being a petroleum product seller, a person who transports petroleum products, or any other person other than the persons listed in the preceding items.
A successor corporation in a company split pertaining to a split in which a person listed in items (i) to (iii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by the split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a split in which a person listed in items (i) to (iii) of the preceding paragraph is the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph), are to be included in the persons found to have an obligation to give money or goods as prescribed in item (iv) of that paragraph.
前項第一号から第三号までに掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項において同じ。）及び前項第一号から第三号までに掲げる者を分割承継法人とする分割に係る分割法人は、同項第四号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
In the case referred to in paragraph (1), the tax collection official may collect light oil or other petroleum products as samples, in the minimum necessary quantity.
In the case referred to in paragraph (1) or the preceding paragraph, the tax collection official must carry a certificate proving the official's status and present it when requested by a person concerned.
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
With regard to an examination relating to the delinquent tax collection procedure for light oil delivery tax, notwithstanding the provisions of paragraph (1), Article 144-51, paragraph (6) governs.
軽油引取税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第百四十四条の五十一第六項の定めるところによる。
The authority of a prefectural tax collection official prescribed in paragraph (1), (3) or (5) must not be construed as having been granted for the purpose of a criminal investigation.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
petroleum product sellermachine translation
「石油製品販売業者」
In the section on the light oil delivery tax (軽油引取税), a seller of petroleum products other than a contracted dealer (特約業者) or a primary distributor (元売業者); it is charged the tax on the quantity it sells of light oil it blended with other hydrocarbon oil, or made by blending other hydrocarbon oils, and of fuel hydrocarbon oil sold as motor vehicle engine fuel.
Short name set inArticle 144-2, paragraph (4)· applies only in this section
motor vehicle holdermachine translation
「自動車の保有者」
The owner of a motor vehicle, or another person with the right to use it, who runs it for his or her own purposes.
Defined inArticle 144-2, paragraph (5)· applies only in this section
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 144-11, paragraph (2)· applies only in this paragraph
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 144-11, paragraph (2)· applies only in this paragraph