The authority of the relevant official or the regional commissioner under the provisions of Articles 74-2 through 74-7 (Right of Officials to Ask Questions and Conduct Inspections, etc.) or the preceding Article must not be construed as having been granted for the purpose of criminal investigation.
第七十四条の二から第七十四条の七まで（当該職員の質問検査権等）又は前条の規定による当該職員又は国税局長の権限は、犯罪捜査のために認められたものと解してはならない。
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regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.