When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may request a business operator (including a corporation established under a special Act) or a government agency or public office to cooperate with regard to the investigation, such as by allowing the inspection or providing of books and documents and other articles that would serve as reference for the investigation.
徴収職員は、滞納処分に関する調査について必要があるときは、事業者（特別の法律により設立された法人を含む。）又は官公署に、当該調査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。
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collection officialmachine translation
「徴収職員」
The district director of a tax office (税務署長) or any other official engaged in the work of collecting national taxes.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law