Article 74-5Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
第七十四条の五（当該職員のたばこ税等に関する調査に係る質問検査権）
When it is necessary for an examination concerning tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, petroleum and coal tax, international tourist tax or stamp tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, excluding cases where the official conducts an examination concerning stamp tax) may, according to the category of examination listed in each of the following items, perform the acts specified in that item:
国税庁等又は税関の当該職員（税関の当該職員にあつては、印紙税に関する調査を行う場合を除く。）は、たばこ税、揮発油税、地方揮発油税、石油ガス税、石油石炭税、国際観光旅客税又は印紙税に関する調査について必要があるときは、次の各号に掲げる調査の区分に応じ、当該各号に定める行為をすることができる。
examination concerning tobacco tax: the following acts:
たばこ税に関する調査 次に掲げる行為
asking questions of the persons prescribed in Article 25 (Obligation to Keep Books) of the Tobacco Tax Act (Act No. 72 of 1984), and inspecting manufactured tobacco (meaning manufactured tobacco as prescribed in Article 3 (Taxable Items) of that Act; the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
たばこ税法（昭和五十九年法律第七十二号）第二十五条（記帳義務）に規定する者に対して質問し、これらの者の業務に関する製造たばこ（同法第三条（課税物件）に規定する製造たばこをいう。以下この号において同じ。）若しくは帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
asking questions of a person who receives manufactured tobacco from a bonded area, or inspecting the manufactured tobacco that person receives;
collecting samples, in the minimum quantity necessary, of manufactured tobacco relating to the business of the persons prescribed in (a) or of the manufactured tobacco prescribed in (b);
イに規定する者の業務に関する製造たばこ又はロに規定する製造たばこについて必要最少限度の分量の見本を採取すること。
asking questions of a person found to be obliged to transfer raw materials to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
イ又はロに規定する者に原料を譲渡する義務があると認められる者その他自己の事業に関しイ又はロに規定する者と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
examination concerning gasoline tax or local gasoline tax: the following acts:
揮発油税又は地方揮発油税に関する調査 次に掲げる行為
asking questions of the persons prescribed in Article 24 (Obligation to Keep Books) of the Gasoline Tax Act (Act No. 55 of 1957), and inspecting gasoline (meaning gasoline as prescribed in Article 2, paragraph (1) (Definitions) of that Act (including anything deemed to be gasoline pursuant to the provisions of Article 6 (Cases Deemed to Be Gasoline, etc.) of that Act); the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
揮発油税法（昭和三十二年法律第五十五号）第二十四条（記帳義務）に規定する者に対して質問し、これらの者の業務に関する揮発油（同法第二条第一項（定義）に規定する揮発油（同法第六条（揮発油等とみなす場合）の規定により揮発油とみなされる物を含む。）をいう。以下この号において同じ。）若しくは帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
asking questions of a person who receives gasoline from a bonded area, or inspecting the gasoline that person receives;
collecting samples, in the minimum quantity necessary, of gasoline relating to the business of the persons prescribed in (a) or of the gasoline prescribed in (b);
イに規定する者の業務に関する揮発油又はロに規定する揮発油について必要最少限度の分量の見本を採取すること。
asking questions of a person found to be obliged to transfer raw materials to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
イ又はロに規定する者に原料を譲渡する義務があると認められる者その他自己の事業に関しイ又はロに規定する者と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
examination concerning petroleum gas tax: the following acts:
石油ガス税に関する調査 次に掲げる行為
asking questions of the persons prescribed in Article 24 (Obligation to Keep Books) of the Liquefied Petroleum Gas Tax Act (Act No. 156 of 1965), and inspecting petroleum gas (meaning petroleum gas as prescribed in Article 2, item (i) (Definitions) of that Act; the same applies hereinafter in this item), containers of petroleum gas, or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
石油ガス税法（昭和四十年法律第百五十六号）第二十四条（記帳義務）に規定する者に対して質問し、これらの者の業務に関する石油ガス（同法第二条第一号（定義）に規定する石油ガスをいう。以下この号において同じ。）、石油ガスの容器若しくは帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
asking questions of a person who receives taxable petroleum gas (meaning taxable petroleum gas as prescribed in Article 3 (Taxable Items) of the Liquefied Petroleum Gas Tax Act; the same applies hereinafter in this item) from a bonded area, or inspecting the taxable petroleum gas that person receives and petroleum gas containers for automobiles (meaning petroleum gas containers for automobiles as prescribed in Article 2, item (iii) of that Act);
collecting samples, in the minimum quantity necessary, of petroleum gas relating to the business of the persons prescribed in (a) or of the taxable petroleum gas prescribed in (b);
asking questions of a person found to be obliged to transfer petroleum gas to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
イ又はロに規定する者に石油ガスを譲渡する義務があると認められる者その他自己の事業に関しイ又はロに規定する者と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
examination concerning petroleum and coal tax: the following acts:
石油石炭税に関する調査 次に掲げる行為
asking questions of the persons prescribed in Article 21 (Obligation to Keep Books) of the Petroleum and Coal Tax Act, and inspecting crude oil, etc. (meaning crude oil, etc. as prescribed in Article 4, paragraph (2) (Taxpayers) of that Act; the same applies hereinafter in this item) or books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
石油石炭税法第二十一条（記帳義務）に規定する者に対して質問し、これらの者の業務に関する原油等（同法第四条第二項（納税義務者）に規定する原油等をいう。以下この号において同じ。）若しくは帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
asking questions of a person who receives crude oil, etc. from a bonded area (excluding a person who has obtained the approval under Article 15, paragraph (1) (Special Provisions on Returns, etc. of the Tax Basis and Tax Amount for Crude Oil, etc. Received) of the Petroleum and Coal Tax Act), or inspecting the crude oil, etc. that person receives;
collecting samples, in the minimum quantity necessary, of crude oil, etc. relating to the business of the persons prescribed in (a) or of the crude oil, etc. prescribed in (b);
イに規定する者の業務に関する原油等又はロに規定する原油等について必要最少限度の分量の見本を採取すること。
asking questions of a person found to be obliged to transfer crude oil, etc. to a person prescribed in (a) or (b) or any other person found to have transactions with a person prescribed in (a) or (b) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
イ又はロに規定する者に原油等を譲渡する義務があると認められる者その他自己の事業に関しイ又はロに規定する者と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
examination concerning international tourist tax: the following acts:
国際観光旅客税に関する調査 次に掲げる行為
asking questions of the following persons, and inspecting the books and documents or other articles relating to their business, or requesting the presentation or submission of those articles:
次に掲げる者に対して質問し、その者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
a person who has tax liability for international tourist tax under the provisions of the International Tourist Tax Act or a person found to have that tax liability;
国際観光旅客税法の規定による国際観光旅客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 who is obliged to collect and pay international tourist tax pursuant to the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) or Article 17, paragraph (1) (Special Collection, etc. by Foreign Business Operators) of the International Tourist Tax Act, or a person found to have that obligation;
国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）又は第十七条第一項（国外事業者による特別徴収等）の規定により国際観光旅客税を徴収して納付する義務がある者又はその義務があると認められる者
asking questions of a person who receives fares on consignment from a person listed in (a)(2) or any other person found to have transactions with a person prescribed in (a) in connection with that person's own business, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
イ（２）に掲げる者の委託を受けて運賃の領収を行う者その他自己の事業に関しイに規定する者と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
examination concerning stamp tax: the following acts:
印紙税に関する調査 次に掲げる行為
asking questions of a person who has tax liability for stamp tax under the provisions of the Stamp Tax Act or a person found to have that tax liability, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles;
印紙税法の規定による印紙税の納税義務がある者若しくは納税義務があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
asking questions of a person who has received the delivery of a taxable document (meaning a taxable document as prescribed in Article 3, paragraph (1) (Taxpayers) of the Stamp Tax Act; the same applies in (b)) or a person found to have received the delivery of a taxable document, and inspecting that taxable document, or requesting the presentation or submission of that taxable document (including a copy thereof);
課税文書（印紙税法第三条第一項（納税義務者）に規定する課税文書をいう。ロにおいて同じ。）の交付を受けた者若しくは課税文書の交付を受けたと認められる者に対して質問し、当該課税文書を検査し、又は当該課税文書（その写しを含む。）の提示若しくは提出を求めること。
asking questions of a seller of stamp tax payment meters prescribed in Article 10, paragraph (1) (Special Provisions on Payment by Use of Stamp Tax Payment Meters) of the Stamp Tax Act or a manufacturer or seller of payment impression stamps prescribed in that paragraph, and inspecting the books and documents or other articles relating to the business of these persons, or requesting the presentation or submission of those articles.
印紙税法第十条第一項（印紙税納付計器の使用による納付の特例）に規定する印紙税納付計器の販売業者若しくは同項に規定する納付印の製造業者若しくは販売業者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めること。
Read this with the articles around it
Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
examination concerning tobacco tax: the following acts:
たばこ税に関する調査 次に掲げる行為
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
examination concerning gasoline tax or local gasoline tax: the following acts:
揮発油税又は地方揮発油税に関する調査 次に掲げる行為
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
examination concerning petroleum gas tax: the following acts:
石油ガス税に関する調査 次に掲げる行為
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
examination concerning petroleum and coal tax: the following acts:
石油石炭税に関する調査 次に掲げる行為
Open this provisionbonded areamachine translation
「保税地域」
An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.
Defined inArticle 9-3, paragraph (1), item (i)
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, 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)
manufactured tobaccomachine translation
「製造たばこ」
In Article 74-5, paragraph (1), item (i)(a), manufactured tobacco as defined in Article 3 of the Tobacco Tax Act.
Defined inArticle 74-5, paragraph (1), item (i), (a)· applies only in this item
gasolinemachine translation
「揮発油」
In Article 74-5, item (ii), gasoline as defined in Article 2, paragraph (1) of the Gasoline Tax Act — hydrocarbon oil with a specific gravity of no more than 0.8017 at 15 degrees — including what Article 6 of that Act treats as gasoline, such as gasoline mixed with other substances into a product of similar nature and use.
Defined inArticle 74-5, paragraph (1), item (ii), (a)· applies only in this item
petroleum gasmachine translation
「石油ガス」
In Article 74-5, item (iii), petroleum gas as defined in Article 2, item (i) of the Liquefied Petroleum Gas Tax Act: hydrocarbons (or similar mixtures) that are gaseous at 15 degrees and one atmosphere, other than those mainly made of molecules with two or fewer carbon atoms.
Defined inArticle 74-5, paragraph (1), item (iii), (a)· applies only in this item
taxable petroleum gasmachine translation
「課税石油ガス」
In Article 74-5, item (iii), petroleum gas filled into a gas container for motor vehicles, on which liquefied petroleum gas tax is charged under Article 3 of the Liquefied Petroleum Gas Tax Act.
Defined inArticle 74-5, paragraph (1), item (iii), (b)· applies only in this item
crude oil, etc.machine translation
「原油等」
In Article 74-5, item (iv), crude oil or petroleum products, gaseous hydrocarbons or coal, as defined in Article 4, paragraph (2) of the Petroleum and Coal Tax Act.
Defined inArticle 74-5, paragraph (1), item (iv), (a)· applies only in this item
taxable documentmachine translation
「課税文書」
In Article 74-5, paragraph (1), item (vi), a taxable document as defined in Article 3, paragraph (1) of the Stamp Tax Act: a document of a kind listed as taxable in Appended Table 1 of that Act, other than one that Article 5 of that Act exempts from stamp tax.
Defined inArticle 74-5, paragraph (1), item (vi), (b)· applies only in this provision