Article 354-2Inspection, etc. of Documents Relating to Income Tax or Corporation Tax
第三百五十四条の二（所得税又は法人税に関する書類の閲覧等）
If the mayor of the municipality, for the assessment and collection of fixed assets tax, requests the government to allow inspection or recording of a return or amended return that a person liable for fixed assets tax who has tax liability for income tax or corporation tax submitted to the government, or of documents relating to a reassessment or determination that the government made with respect to the tax base or tax amount of the income tax or corporation tax of that person liable for tax, the government is to have the mayor of the municipality or a staff member designated by the mayor inspect or record the relevant documents.
市町村長が固定資産税の賦課徴収について、政府に対し、固定資産税の納税義務者で所得税若しくは法人税の納税義務があるものが政府に提出した申告書若しくは修正申告書又は政府が当該納税義務者の所得税若しくは法人税に係る課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
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