Notwithstanding the provisions of paragraph (1) of the preceding Article, the notice under the provisions of that paragraph is not required if the district director, etc. finds that, in light of the content of the returns or past examination results of the person liable for tax listed in paragraph (3), item (i) of that Article who is the subject of the examination, information concerning the content of the business that person operates, or other information held by the National Tax Agency, etc. or customs, there is a risk of facilitating illegal or improper conduct or of making it difficult to ascertain the accurate tax basis, etc. or tax amount, etc., or any other risk of hindering the proper conduct of an examination concerning national tax.
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
tax amount, etc.machine translation
「税額等」
The tax amounts in a tax return listed in Article 2, item (vi)(d) to (f): the tax payable, the tax equal to a refund, and the amounts deducted or used in calculating them.
Defined inArticle 19, paragraph (1)
tax basis, etc.machine translation
「課税標準等」
The items of a tax return listed in Article 2, item (vi)(a) to (c): the tax basis, the amounts deducted from it, and the amount of net loss, etc. (純損失等の金額).
Defined inArticle 19, paragraph (1)
National Tax Agency, etc.machine translation
「国税庁等」
The National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署), whose officials may question people and inspect records and other items in examinations of national taxes.
Short name set inArticle 74-2, paragraph (1)
district director of the tax office, etc.machine translation
「税務署長等」
From Article 74-9 to Article 74-11, the Commissioner of the National Tax Agency (国税庁長官), a regional commissioner (国税局長), a district director of a tax office (税務署長) or a director-general of a customs house (税関長).
Defined inArticle 74-9, paragraph (1)· applies only in this provision and in Articles 74-9 to 74-11