Article 605Inspection of Documents Relating to Income Tax or Corporation Tax, etc.
第六百五条（所得税又は法人税に関する書類の供覧等）
Where the mayor of a municipality, for the purpose of the assessment and collection of the special land holding tax, requests the government to allow inspection or recording of a return or amended return filed with the government by an individual or corporation that is a person liable for the special land holding tax and is liable for income tax or corporation tax, or of documents relating to a reassessment or determination made by the government concerning the tax base or tax amount of that individual or corporation, the government is to allow the mayor of the municipality or a staff member designated by the mayor to inspect or record the relevant documents.
市町村長が特別土地保有税の賦課徴収について、政府に対し、特別土地保有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個人若しくは法人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個人若しくは法人の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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