Act on General Rules for National Taxes

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).

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.