Article 34-6Obligation of Payment Agent to Retain Books, etc.

①A payment agent must, as provided for by Ministry of Finance Order, keep books, record in them matters concerning payment affairs, and retain them.

②If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary and as provided for by Ministry of Finance Order, have a payment agent make reports.

③If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary, have officials enter the office of a payment agent and inspect the books and documents of the payment agent (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) has been created or retained in lieu of their creation or retention, that electronic or magnetic record; the same applies hereinafter) and other necessary articles, or question relevant persons.

④An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, and must present it if requested by a relevant person.

⑤The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.

⑥The Commissioner of the National Tax Agency may, as provided for by Cabinet Order, delegate the authority prescribed in paragraph (3) to the regional commissioner of a Regional Taxation Bureau.