Article 74-12Request by Officials for Cooperation from Business Operators, etc.
第七十四条の十二（当該職員の事業者等への協力要請）
When it is necessary for an examination concerning national tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax, etc. or international tourist tax) may request a business operator (including a corporation established under a special Act) or a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the examination, or to give other cooperation.
When it is necessary for a review concerning a license under the provisions of Chapter II (Liquor Manufacturing Licenses, Liquor Sales Business Licenses, etc.) of the Liquor Tax Act, the relevant official of the National Tax Agency, etc. may request a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the review, or to give other cooperation.
国税庁等の当該職員は、酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定による免許に関する審査について必要があるときは、官公署に、当該審査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。