①A prefecture may not impose the per capita levy of prefectural inhabitant tax on the following persons; provided, however, that this does not apply where a person listed in item (ii) conducts a profit-making business.

②A prefecture may not impose the corporation tax levy of prefectural inhabitant tax on the persons listed in the items of the preceding paragraph; provided, however, that this does not apply where a person listed in item (ii) of that paragraph conducts a profit-making business or undertakes a trust subject to corporate taxation.

③The scope of the profit-making businesses referred to in the preceding two paragraphs is specified by Cabinet Order.

A prefecture may not impose the interest levy on interest, etc. for which a non-resident prescribed in Article 2, paragraph (1), item (v) of the Income Tax Act receives payment.

①A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of corporate prefectural inhabitant tax, prefectural inhabitant tax on interest, etc., prefectural inhabitant tax on specified dividends, etc., and prefectural inhabitant tax on the amount of capital gains from the transfer of specified shares, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those 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 prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

④With regard to examinations relating to delinquent tax collection procedures for prefectural inhabitant tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 68, paragraph (6), Article 71-19, paragraph (6), Article 71-40, paragraph (6) or Article 71-60, paragraph (6) apply.

⑤The authority of prefectural tax collection officials under the provisions of paragraphs (1) and (3) must not be construed as having been granted for criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②If the representative of a corporation (including an unincorporated association or foundation for which a representative or administrator has been designated (excluding an association or foundation without juridical personality; hereinafter in this paragraph referred to as an "other association, etc."); hereinafter the same applies in this paragraph, Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraphs (3) and (4), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraphs (3) and (4), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)) (including the administrator of an association or foundation without juridical personality and the representative or administrator of an other association, etc.; the same applies in Article 69, paragraph (4), Article 70, paragraph (2), Article 71-16, paragraph (3), Article 71-20, paragraph (4), Article 71-21, paragraph (2), Article 71-37, paragraph (3), Article 71-41, paragraph (4), Article 71-42, paragraph (2), Article 71-61, paragraph (4) and Article 71-62, paragraph (2)), or an agent, employee or other worker of a corporation or a person, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

③If the preceding paragraph applies to an unincorporated association or foundation for which a representative or administrator has been designated, in addition to its representative or administrator representing that association or foundation in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

The tax agent for individual municipal inhabitant tax designated under Article 300, paragraph (1) must, as the tax agent for individual prefectural inhabitant tax relating to the person liable for tax, handle all matters relating to tax payment.

①If a person liable for corporate prefectural inhabitant tax no longer has an office, place of business or dormitory, etc. in the prefecture in which the person has a tax liability, the person must, in order to have all matters relating to tax payment handled, designate a tax agent from among persons who have a domicile, residence, office or place of business within the area specified by the Prefectural Ordinance of that prefecture and report this to the prefectural governor, or apply to the prefectural governor for, and obtain, approval to designate as a tax agent a person who has a domicile, residence, office or place of business outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.

②Notwithstanding the provisions of the preceding paragraph, a person liable for tax need not designate a tax agent if the person has applied to the prefectural governor for, and obtained, certification that there is no hindrance to securing the collection of the corporate prefectural inhabitant tax of that person liable for tax.

①If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

②If a representative of a corporation (including the administrator of an association or foundation without juridical personality), or an agent, employee or other worker, has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

A prefecture may establish a provision in its Prefectural Ordinance to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for corporate prefectural inhabitant tax who has not received the certification under Article 29, paragraph (2) and has not received the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to report a tax agent to be reported under the provisions of that paragraph.