Act on General Rules for National Taxes

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.