Article 26Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Prefectural Inhabitant Tax

①A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of corporate prefectural inhabitant tax, prefectural inhabitant tax on interest, etc., prefectural inhabitant tax on specified dividends, etc., and prefectural inhabitant tax on the amount of capital gains from the transfer of specified shares, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).

②In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.

③A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

④With regard to examinations relating to delinquent tax collection procedures for prefectural inhabitant tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 68, paragraph (6), Article 71-19, paragraph (6), Article 71-40, paragraph (6) or Article 71-60, paragraph (6) apply.

⑤The authority of prefectural tax collection officials under the provisions of paragraphs (1) and (3) must not be construed as having been granted for criminal investigation.