Article 74-3Right of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.
第七十四条の三（当該職員の相続税等に関する調査等に係る質問検査権）
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 Value 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:
相続税若しくは贈与税に関する調査又は相続税若しくは贈与税の徴収 次に掲げる者
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;
相続税法第五十九条（調書の提出）に規定する調書を提出した者又はその調書を提出する義務があると認められる者
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.;
納税義務がある者等に対し、債権若しくは債務を有していたと認められる者又は債権若しくは債務を有すると認められる者
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;
納税義務がある者等が株主若しくは出資者であつたと認められる法人又は株主若しくは出資者であると認められる法人
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.;
納税義務がある者等に対し、財産を譲渡したと認められる者又は財産を譲渡する義務があると認められる者
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.;
納税義務がある者等から、財産を譲り受けたと認められる者又は財産を譲り受ける権利があると認められる者
a person found to have kept the property of a person liable for tax, etc. or found to keep that property;
納税義務がある者等の財産を保管したと認められる者又はその財産を保管すると認められる者
examination concerning land value tax: the following persons:
地価税に関する調査 次に掲げる者
a person who has tax liability for land value tax under the provisions of the Land Value Tax Act or a person found to have that tax liability;
地価税法の規定による地価税の納税義務がある者又は納税義務があると認められる者
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 Value 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;
イに掲げる者に土地等の譲渡（地価税法第二条第二号に規定する借地権等の設定その他当該土地等の使用又は収益をさせる行為を含む。ロにおいて同じ。）をしたと認められる者若しくはイに掲げる者から土地等の譲渡を受けたと認められる者又はこれらの譲渡の代理若しくは媒介をしたと認められる者
a person found to manage or to have managed land, etc. held by a person listed in (a).
イに掲げる者の有する土地等を管理し、又は管理していたと認められる者
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 corporate split has taken place, a split 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 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).