Article 72-49-5Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Relating to Corporate Enterprise Tax
第七十二条の四十九の五（総務省の職員の法人の事業税に関する調査に係る質問検査権）
In the case prescribed in Article 72-48-2, paragraph (8) or (9), an official of the Ministry of Internal Affairs and Communications who is designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 72-49-10 referred to as an "official designated by the Minister for Internal Affairs and Communications") may, where necessary for an examination for the reassessment or determination of the tax base amount and its apportionment, question the following persons, or inspect books and documents or other articles relating to the business of a person set forth in item (i) or (ii), or request the presentation or submission of those articles (including copies thereof).
第七十二条の四十八の二第八項又は第九項に規定する場合において、総務省の職員で総務大臣が指定する者（以下この条から第七十二条の四十九の十までにおいて「総務省指定職員」という。）は、課税標準額の更正又は決定及びその分割の調査のために必要があるときは、次に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
a person liable for enterprise tax on the business conducted by a corporation, or a corporation found to have a tax liability;
法人の行う事業に対する事業税の納税義務者又は納税義務があると認められる法人
a person found to be under an obligation to provide money or goods to the corporation prescribed in the preceding item;
前号に規定する法人に金銭又は物品を給付する義務があると認められる者
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that enterprise tax.
前二号に掲げる者以外の者で当該事業税の賦課徴収に関し直接関係があると認められる者
A successor corporation in a company split relating to a company split in which a corporation listed in item (i) of the preceding paragraph is the splitting corporation, and a splitting corporation relating to a company split in which a corporation listed in that item is the successor corporation in a company split, are to be included among the persons found to be under an obligation to provide money or goods prescribed in item (ii) of that paragraph.
In the case referred to in paragraph (1), the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving the official's status and present it when requested by a person concerned.
An official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain articles submitted to the official pursuant to the provisions of paragraph (1).
The authority of an official designated by the Minister for Internal Affairs and Communications under paragraph (1) and the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
Read this with the articles around it
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 72-7, paragraph (2)· applies only in this paragraph and in Article 72-49-5, paragraph (2)
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 72-7, paragraph (2)· applies only in this paragraph and in Article 72-49-5, paragraph (2)
tax base amountmachine translation
「課税標準額」
For the enterprise tax (事業税) on corporations, the added value (付加価値額), capital, etc. (資本金等の額), income (所得) or revenue (収入金額) stated in a return or amended return, or fixed by a reassessment or determination, taken together.
Short name set inArticle 72-31, paragraph (2)· applies only in this section
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 72-49-5, paragraph (1)· applies only in this article and in Articles 72-49-6 to 72-49-10