Article 701-5Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Bathing Tax

①Where necessary for an examination concerning the assessment and collection of bathing tax, a municipal tax collection official may question the following persons, or inspect the books and documents relating to the business of the person set forth in item (i) (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such 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 municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

④Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for bathing tax is governed by Article 701-18, 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.