Act on General Rules for National Taxes

When it is necessary for an examination concerning liquor tax, the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to paragraph (4)) may ask questions of a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3)), and may inspect the following articles with regard to these persons or request the presentation or submission of those articles:

liquor, yeast starter or moromi mash, or by-products generated in the manufacture of liquor, possessed by a liquor manufacturer;

yeast starter possessed by a manufacturer of yeast starter;

yeast starter or moromi mash possessed by a manufacturer of moromi mash;

liquor possessed by a seller of liquor or a special filer;

all books and documents relating to the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area;

buildings, machinery, apparatus, containers or raw materials, or other articles necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash.

When it is necessary in order to inspect the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials, the relevant official may collect samples of those articles or raw materials in the minimum quantity necessary.

The relevant official may ask questions of a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business, and may inspect the books and documents or other articles relating to the business of these persons or request the presentation or submission of those articles.

When the relevant official finds it necessary for the collection of liquor tax, the relevant official may ask an association organized by liquor manufacturers or by liquor sellers prescribed in Article 10, item (ii) (Requirements for Manufacturing Licenses, etc.) of the Liquor Tax Act (including an association organized by such associations) about matters that serve as a reference concerning the manufacture or sale of liquor by its members, and may inspect the books and documents or other articles of the association or request the presentation or submission of those articles.

When the relevant official of the National Tax Agency, etc. finds it necessary for an inspection, the official may prohibit the movement of liquor, yeast starter or moromi mash located at the manufacturing site of a liquor manufacturer or of a manufacturer of yeast starter or moromi mash, or, when the official finds it necessary for control, may seal the following articles located at the manufacturing site of a liquor manufacturer; provided, however, that the points at which the articles listed in item (ii) may be sealed are specified by Cabinet Order:

containers of raw materials for liquor (including liquor used as raw material);

stills in use (including piping equipment) and liquor transfer pipes (including flow meters);

machinery, apparatus or containers used for the manufacture or storage of liquor whose use has been suspended.

When it is necessary for an examination concerning tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, petroleum and coal tax, international tourist tax or stamp tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, excluding cases where the official conducts an examination concerning stamp tax) may, according to the category of examination listed in each of the following items, perform the acts specified in that item:

examination concerning tobacco tax: the following acts:

asking questions of the persons prescribed in Article 25 (Obligation to Keep Books) of the Tobacco Tax Act (Act No. 72 of 1984), and inspecting manufactured tobacco (meaning manufactured tobacco as prescribed in Article 3 (Taxable Items) of that Act; the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

asking questions of a person who receives manufactured tobacco from a bonded area, or inspecting the manufactured tobacco that person receives;

collecting samples, in the minimum quantity necessary, of manufactured tobacco relating to the business of the persons prescribed in (a) or of the manufactured tobacco prescribed in (b);

asking questions of a person found to be obliged to transfer raw materials to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

examination concerning gasoline tax or local gasoline tax: the following acts:

asking questions of the persons prescribed in Article 24 (Obligation to Keep Books) of the Gasoline Tax Act (Act No. 55 of 1957), and inspecting gasoline (meaning gasoline as prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

asking questions of a person who receives gasoline from a bonded area, or inspecting the gasoline that person receives;

collecting samples, in the minimum quantity necessary, of gasoline relating to the business of the persons prescribed in (a) or of the gasoline prescribed in (b);

asking questions of a person found to be obliged to transfer raw materials to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

examination concerning petroleum gas tax: the following acts:

asking questions of the persons prescribed in Article 24 (Obligation to Keep Books) of the Liquefied Petroleum Gas Tax Act (Act No. 156 of 1965), and inspecting petroleum gas (meaning petroleum gas as prescribed in Article 2, item (i) (Definitions) of that Act; the same applies hereinafter in this item), containers of petroleum gas, or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

asking questions of a person who receives taxable petroleum gas (meaning taxable petroleum gas as prescribed in Article 3 (Taxable Items) of the Liquefied Petroleum Gas Tax Act; the same applies hereinafter in this item) from a bonded area, or inspecting the taxable petroleum gas that person receives and petroleum gas containers for automobiles (meaning petroleum gas containers for automobiles as prescribed in Article 2, item (iii) of that Act);

collecting samples, in the minimum quantity necessary, of petroleum gas relating to the business of the persons prescribed in (a) or of the taxable petroleum gas prescribed in (b);

asking questions of a person found to be obliged to transfer petroleum gas to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

examination concerning petroleum and coal tax: the following acts:

asking questions of the persons prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act, and inspecting crude oil, etc. (meaning crude oil, etc. as prescribed in Article 4, paragraph (2) (Taxpayers) of that Act; the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

asking questions of a person who receives crude oil, etc. from a bonded area (excluding a person who has obtained the approval under Article 15, paragraph (1) (Special Provisions on Returns, etc. of the Tax Basis and Tax Amount for Crude Oil, etc. Received) of the Petroleum and Coal Tax Act), or inspecting the crude oil, etc. that person receives;

collecting samples, in the minimum quantity necessary, of crude oil, etc. relating to the business of the persons prescribed in (a) or of the crude oil, etc. prescribed in (b);

asking questions of a person found to be obliged to transfer crude oil, etc. to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

examination concerning international tourist tax: the following acts:

asking questions of the following persons, and inspecting the books and documents or other articles relating to their business, or requesting the presentation or submission of those articles:

a person who has tax liability for international tourist tax under the provisions of the International Tourist Tax Act or a person found to have that tax liability;

a person who is obliged to collect and pay international tourist tax pursuant to the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) or Article 17, paragraph (1) (Special Collection, etc. by Foreign Business Operators) of the International Tourist Tax Act, or a person found to have that obligation;

asking questions of a person who receives fares on consignment from a person listed in (a)(2) or any other person found to have transactions with a person prescribed in (a) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

examination concerning stamp tax: the following acts:

asking questions of a person who has tax liability for stamp tax under the provisions of the Stamp Tax Act or a person found to have that tax liability, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;

asking questions of a person who has received the delivery of a taxable document (meaning a taxable document as prescribed in Article 3, paragraph (1) (Taxpayers) of the Stamp Tax Act; the same applies in (b)) or a person found to have received the delivery of a taxable document, and inspecting that taxable document, or requesting the presentation or submission of that taxable document (including a copy thereof);

asking questions of a seller of stamp tax payment meters prescribed in Article 10, paragraph (1) (Special Provisions on Payment by Use of Stamp Tax Payment Meters) of the Stamp Tax Act or a manufacturer or seller of payment impression stamps prescribed in that paragraph, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles.