Notwithstanding paragraph (1) of the preceding Article, if the Minister for Internal Affairs and Communications finds, in light of the content of past examination results of the person liable for tax who is the counterparty to the examination, information on the content of the business that person conducts, and other information held by the Minister, that there is a risk of facilitating unlawful or improper acts, making it difficult to ascertain accurate facts, or otherwise hindering the proper performance of an examination concerning the enterprise tax on business conducted by an individual, the notice under that paragraph is not required.
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person liable for taxmachine translation
「納税義務者」
A person listed in Article 72-63, paragraph 1, item 1 — one liable, or appearing to be liable, for enterprise tax (事業税) on an individual's business — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 72-63-2, paragraph (1)· applies only in this article and in Articles 72-63-3 and 72-63-4