Article 747-11Obligation of Payment Agents Designated by the Organization to Keep Books, etc.
第七百四十七条の十一（機構指定納付受託者の帳簿保存等の義務）
A payment agent designated by the Organization must, as provided by Order of the Ministry of Internal Affairs and Communications, keep books, enter in them matters relating to payment affairs, and retain them.
When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary and as provided by Order of the Ministry of Internal Affairs and Communications, have a payment agent designated by the Organization make a report.
When the Organization finds it necessary for enforcing the provisions of the preceding three Articles and this Article, it may, to the extent necessary, have its officials enter the offices of a payment agent designated by the Organization and inspect the books and documents of the payment agent designated by the Organization (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer; the same applies hereinafter in this paragraph) have been made or kept in lieu of making or keeping them, those electronic or magnetic records) and other necessary articles, or question the persons concerned.
An official who conducts an on-site inspection under the preceding paragraph must carry a certificate showing the official's status, and must present it if requested by a relevant person.
前項の規定により立入検査を行う職員は、その身分を示す証明書を携帯し、かつ、関係者の請求があるときは、これを提示しなければならない。
The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.
第三項に規定する権限は、犯罪捜査のために認められたものと解してはならない。
Read this with the articles around it
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 747-2, paragraph (1)· applies only in this chapter
payment agent designated by the Organizationmachine translation
「機構指定納付受託者」
A person, of a kind a Cabinet Order (政令) sets as able to do the work properly and reliably, whom the Local Tax Joint Organization (地方税共同機構) designates as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, and who may, at the request of a person paying specified collections (特定徴収金), carry out the work of paying them (Article 747-8, paragraph 1).
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter
payment affairsmachine translation
「納付等事務」
The work of paying in specified collection money (特定徴収金) — local tax collection money (地方団体の徴収金) that a taxpayer or special collector (特別徴収義務者) pays by a method a Ministry of Internal Affairs and Communications Order (総務省令) sets — which a payment agent designated by the Local Tax Joint Organization (機構指定納付受託者) may do on the payer's behalf.
Short name set inArticle 747-8, paragraph (1)· applies only in this chapter
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 747-11, paragraph (3)· applies only in this paragraph