Article 298Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Municipal Inhabitant Tax

①A municipal tax collection official may, where necessary for an examination concerning the assessment and collection of municipal inhabitant tax, question the following persons, or inspect the books and documents relating to the business of the persons listed in items (i) to (iii) (including, where 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 a computer) have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records; the same applies in paragraph (1), items (i) and (ii) 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, the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

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

④With regard to an investigation concerning the delinquent tax collection procedure relating to municipal inhabitant tax, notwithstanding paragraph (1), the matter is as provided in Article 331, paragraph (6).

⑤The authority of a municipal tax collection official under the provisions of paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.