Article 701-55Inspection, etc. of Documents Relating to Income Tax or Corporation Tax
第七百一条の五十五（所得税又は法人税に関する書類の閲覧等）
Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the government to allow inspection or recording of returns or amended returns submitted to the government by a person liable for business office tax who is also liable for income tax or corporation tax, or of documents concerning a reassessment or determination made by the government on the tax base or tax amount of income tax or corporation tax of that person liable for tax, the government is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
指定都市等の長が事業所税の賦課徴収について、政府に対し、事業所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、関係書類を指定都市等の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。
Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the prefectural governor to allow inspection or recording of returns or amended returns submitted to the prefectural governor by a person liable for business office tax who is also liable for enterprise tax, or of documents concerning a reassessment, determination or assessment determination made by the prefectural governor on the enterprise tax relating to that person liable for tax, or an assessment determination made on real property acquisition tax relating to a person liable for business office tax who is also liable for real property acquisition tax, the prefectural governor is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
指定都市等の長が事業所税の賦課徴収について、道府県知事に対し、事業所税の納税義務者で事業税の納税義務があるものが道府県知事に提出した申告書若しくは修正申告書又は道府県知事が当該納税義務者に係る事業税についてした更正、決定若しくは賦課決定若しくは事業所税の納税義務者で不動産取得税の納税義務があるものに係る不動産取得税についてした賦課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、道府県知事は、関係書類を指定都市等の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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