Article 396-2Advance Notice, etc. of Examinations Concerning Fixed Assets Tax by Officials of the Ministry of Internal Affairs and Communications
第三百九十六条の二（総務省の職員の固定資産税に関する調査の事前通知等）
When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person listed in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 396-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 396-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters.
総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第三百九十六条の四までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第三百九十六条の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
the date and time of commencement of the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination");
the place where the examination is to be conducted;
調査を行う場所
the purpose of the examination;
調査の目的
that it is an examination concerning fixed assets tax;
固定資産税に関する調査である旨
the period subject to the examination;
調査の対象となる期間
the books and documents or other articles subject to the examination;
調査の対象となる帳簿書類その他の物件
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
Where a person liable for tax who has received notice under the preceding paragraph requests, giving reasonable grounds, a change to the matters listed in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. concerning matters other than those listed in items (iii) through (vi) of that paragraph relating to the examination, where, through that examination, it has become necessary to do so for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), or the instruction under Article 422-2, paragraph (1). In this case, the provisions of paragraph (1) do not apply to questioning, inspection, etc. concerning those matters.
第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、第一項の規定は、当該事項に関する質問検査等については、適用しない。
Where a person liable for tax has a tax representative, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has consented, it suffices to give the notice under paragraph (1) to that person liable for tax by giving it to that tax representative.
Where a person liable for tax has several tax representatives, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has designated a representative tax representative from among those tax representatives, it suffices to give the notice under paragraph (1) to those tax representatives by giving it to that representative tax representative.
Read this with the articles around it
official designated by the Minister for Internal Affairs and Communicationsmachine translation
「総務省指定職員」
An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.
Short name set inArticle 396, paragraph (1)· applies only in this article and in Articles 396-2 to 397
tax representativemachine translation
「税務代理人」
In the subsection on investigations of the fixed asset tax (固定資産税) by officials the Minister for Internal Affairs and Communications designates, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.
Defined inArticle 396-2, paragraph (1)· applies only in this subsection
person liable for taxmachine translation
「納税義務者」
A person listed in Article 396, paragraph 1, item 1 — one liable, or appearing to be liable, for fixed assets tax (固定資産税) — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 396-2, paragraph (1)· applies only in this article and in Articles 396-3 and 396-4
questioning, inspection, etc.machine translation
「質問検査等」
Questioning, inspection, or a request that records or other items be shown or handed over, which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) may carry out under Article 396 for the fixed assets tax (固定資産税), here in an on-site examination of a taxpayer.
Short name set inArticle 396-2, paragraph (1)· applies only in this article and in Article 396-4
examinationmachine translation
「調査」
An on-site examination (実地の調査) in which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) question people, inspect records or other items, or ask for them to be shown or handed over (質問検査等); the Minister must tell the person examined, and any tax representative (税務代理人), in advance when it starts, where it will be held, its purpose and other details.
Short name set inArticle 396-2, paragraph (1), item (i)· applies only in this paragraph and in Article 396-2, paragraph (3)