Act on General Rules for National Taxes

When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "National Tax Agency, etc.") or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax (excluding an examination of a criminal tax case prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.); hereinafter the same applies in this Chapter)) may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect the books and documents or other articles relating to their business (in the case of an examination conducted by the relevant official of customs, taxable goods (meaning taxable goods as prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act; the same applies in item (iv), (a)) or export goods (meaning the goods prescribed in Article 8, paragraph (1) (Exemption for Transfers of Export Goods at Export Goods Sales Sites) of that Act; the same applies in item (iv), (a)), or the books and documents or other articles relating to them), or request the presentation or submission of those articles (including copies thereof; the same applies in the following Article through Article 74-6 (Right of Officials to Ask Questions and Conduct Inspections)):

examination concerning income tax: the following persons:

a person who has tax liability for income tax under the provisions of the Income Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 123, paragraph (1) (Final Return of Loss), Article 125, paragraph (3) (Final Return When a Person Dies during the Year) or Article 127, paragraph (3) (Final Return When a Person Leaves Japan during the Year) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Returns, Payment and Refunds) of that Act);

a person who is obliged to submit a record prescribed in Article 225, paragraph (1) (Payment Records and Payment Notices) of the Income Tax Act, a withholding slip prescribed in Article 226, paragraphs (1) through (3) (Withholding Slips) of that Act, or a statement or record prescribed in Articles 227 through 228-3-2 (Trust Statements, etc.) of that Act;

a person found to have had an obligation to make a payment of money or a delivery of goods to a person listed in (a) or found to have that obligation, or a person found to have had a right to receive a payment of money or a delivery of goods from a person listed in (a) or found to have that right;

examination concerning corporation tax or local corporation tax: the following persons:

a corporation (including an individual who undertakes a corporate taxation trust prescribed in Article 2, item (xxix)-2 (Definitions) of the Corporation Tax Act; the same applies in paragraph (4));

a person found to be obliged to make a payment of money or a transfer of goods to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer of goods;

examination concerning consumption tax (excluding that listed in the following item): the following persons:

a person who has tax liability for consumption tax under the provisions of the Consumption Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 46, paragraph (1) (Return for Receiving a Refund) of that Act;

a person found to have delivered to another person a document listed in Article 57-5, item (i) or (ii) (Prohibition on Delivery of Documents Similar to Qualified Invoices, etc.) of the Consumption Tax Act, or a person found to have provided to another person an electronic or magnetic record listed in item (iii) of that Article;

a person found to be obliged to make a payment of money or a transfer, etc. of assets (meaning a transfer, etc. of assets as prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a);

examination concerning consumption tax (limited to that conducted by the relevant official of customs): the following persons:

a person who receives taxable goods from a bonded area, or a person found to have purchased export goods by the method specified by Cabinet Order as prescribed in Article 8, paragraph (1) of the Consumption Tax Act;

a person found to be obliged to make a payment of money or a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a).

For the purpose of applying the provisions of item (ii) of the preceding paragraph in the case where a company split has taken place, a splitting corporation (meaning a splitting corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to be obliged to make a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, and a successor corporation in a company split (meaning a successor corporation in a company split as prescribed in Article 2, item (xii)-3 of that Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to have a right to receive a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, respectively.

For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), respectively.

Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning corporation tax or local corporation tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the corporation (including, in questioning, inspection or a request for presentation or submission under the provisions of that paragraph directed at another group tax sharing corporation in connection with an examination concerning corporation tax on the income for each business year of a group tax sharing corporation or local corporation tax pertaining to that corporation tax, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the group tax sharing corporation, and, in an examination concerning corporation tax or local corporation tax of a corporation that has its head office, a branch office, a factory, a business office or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over its place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning consumption tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (including, in an examination concerning consumption tax of a person listed in paragraph (1), item (iii), (a) who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.

In the case where the place for tax payment has changed after a notice of examination (meaning a notice of examination as prescribed in Article 65, paragraph (6) (Penalty Tax for Understatement); the same applies hereinafter in this paragraph) has been given with regard to corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; the same applies hereinafter in this paragraph), if the regional commissioner or district director having jurisdiction over the place for tax payment before the change (hereinafter referred to as the "former place for tax payment" in this paragraph) finds it necessary, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment may, in place of the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment after the change, ask questions of, conduct inspections of, or request the presentation or submission from the persons specified in paragraph (1), item (ii) or (iii) pertaining to the examination concerning the corporation tax, etc. (limited to an examination pertaining to the notice of examination) under the provisions of that paragraph. In this case, for the purpose of applying the provisions of the preceding paragraph, the phrase "the place for tax payment of the corporation" in that paragraph is deemed to be replaced with "the former place for tax payment of the corporation (meaning the former place for tax payment prescribed in the following paragraph; the same applies hereinafter in this paragraph)"; the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; the phrase "the place for tax payment of the group tax sharing corporation" is deemed to be replaced with "the former place for tax payment of the group tax sharing corporation"; the phrase "its place for tax payment" is deemed to be replaced with "its former place for tax payment"; the phrase "the place for tax payment of the business operator" is deemed to be replaced with "the former place for tax payment of the business operator"; and the phrase "other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment" is deemed to be replaced with "other than the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment".

When it is necessary for an examination concerning inheritance tax or gift tax, for the collection of inheritance tax or gift tax, or for an examination concerning land value tax, the relevant official of the National Tax Agency, etc. may, according to the category of examination or collection listed in each of the following items, ask questions of the persons specified in that item, inspect the property of a person listed in item (i), (a) or the land, etc. (meaning land, etc. as prescribed in Article 2, item (i) (Definitions) of the Land-holding Tax Act; the same applies hereinafter in this Article) of a person listed in item (ii), (a) through (c), or the books and documents or other articles relating to that property or land, etc., or request the presentation or submission of those articles:

examination concerning inheritance tax or gift tax, or collection of inheritance tax or gift tax: the following persons:

a person who has tax liability for inheritance tax or gift tax under the provisions of the Inheritance Tax Act or a person found to have that tax liability (hereinafter referred to as a "person liable for tax, etc." in this item and the following paragraph);

a person who has submitted a record prescribed in Article 59 (Submission of Records) of the Inheritance Tax Act or a person found to be obliged to submit that record;

a person found to have had a claim or obligation with respect to a person liable for tax, etc. or found to have a claim or obligation with respect to a person liable for tax, etc.;

a corporation of which a person liable for tax, etc. is found to have been a shareholder or investor or is found to be a shareholder or investor;

a person found to have transferred property to a person liable for tax, etc. or found to be obliged to transfer property to a person liable for tax, etc.;

a person found to have acquired property from a person liable for tax, etc. or found to have a right to acquire property from a person liable for tax, etc.;

a person found to have kept the property of a person liable for tax, etc. or found to keep that property;

examination concerning land value tax: the following persons:

a person who has tax liability for land value tax under the provisions of the Land-holding Tax Act or a person found to have that tax liability;

a person found to have made a transfer of land, etc. (including the creation of a leasehold right, etc. prescribed in Article 2, item (ii) of the Land-holding Tax Act and any other act of allowing another person to use or derive profits from the land, etc.; the same applies in (b)) to a person listed in (a) or found to have received a transfer of land, etc. from a person listed in (a), or a person found to have acted as an agent or intermediary in such a transfer;

a person found to manage or to have managed land, etc. held by a person listed in (a).

When it is necessary for an examination concerning inheritance tax or gift tax pertaining to a person liable for tax, etc. or for the collection of that inheritance tax or gift tax, the relevant official of the National Tax Agency, etc. may request to inspect the part concerning the person liable for tax, etc. of a notarial deed prepared by a notary (where the notarial deed has been prepared in the form of an electronic or magnetic record, a document showing the content of the information recorded in that electronic or magnetic record), or may ask the notary questions about its content.

For the purpose of applying the provisions of paragraph (1), item (ii) in the case where a company split has taken place, a splitting corporation is to be included in the persons found to have made a transfer of land, etc. prescribed in (b) of that item, and a successor corporation in a company split is to be included in the persons found to have received a transfer of land, etc. prescribed in (b) of that item, respectively.

Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning land value tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the person holding the land, etc. (including, in an examination concerning land value tax of a person listed in item (ii), (a) of that paragraph who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office).