When conducting questioning, inspection, a request for presentation or submission, or a search under the provisions of this Subsection, or when performing the duties referred to in the preceding Article, a collection official must carry a certificate showing their status and must present it when requested by a person concerned.
The authority to question, inspect, request presentation or submission, retain articles, or search under the provisions of this Subsection must not be construed as having been granted for the purpose of a criminal investigation.
この款の規定による質問、検査、提示若しくは提出の要求、物件の留置き又は捜索の権限は、犯罪捜査のために認められたものと解してはならない。
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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