When a district director, etc. (meaning the Commissioner of the National Tax Agency, a regional commissioner or a district director, or the director-general of a customs house; the same applies hereinafter up to Article 74-11 (Procedures upon Completion of Examination)) has the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to that Article) conduct questioning, inspection or a request for presentation or submission under the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections) (hereinafter referred to as "questioning, inspection, etc.") in an on-site examination of a person liable for tax (in the case of an examination conducted by the relevant official of customs, limited to one conducted after the receipt of the taxable items of consumption tax, etc. from a bonded area or one conducted with regard to international tourist tax; the same applies hereinafter up to that Article), the district director, etc. is to notify the person liable for tax (including, where the person liable for tax has a tax representative, that tax representative) in advance to that effect and of the following matters:
税務署長等（国税庁長官、国税局長若しくは税務署長又は税関長をいう。以下第七十四条の十一（調査の終了の際の手続）までにおいて同じ。）は、国税庁等又は税関の当該職員（以下同条までにおいて「当該職員」という。）に納税義務者に対し実地の調査（税関の当該職員が行う調査にあつては、消費税等の課税物件の保税地域からの引取り後に行うもの又は国際観光旅客税について行うものに限る。以下同条までにおいて同じ。）において第七十四条の二から第七十四条の六まで（当該職員の質問検査権）の規定による質問、検査又は提示若しくは提出の要求（以下「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
the date and time of commencement of the on-site examination involving questioning, inspection, etc. (hereinafter simply referred to as the "examination" in this Article);
質問検査等を行う実地の調査（以下この条において単に「調査」という。）を開始する日時
the place where the examination is to be conducted;
調査を行う場所
the purpose of the examination;
調査の目的
the tax items subject to the examination;
調査の対象となる税目
the period subject to the examination;
調査の対象となる期間
the books and documents or other articles subject to the examination;
調査の対象となる帳簿書類その他の物件
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
When the district director, etc. has been requested by a person liable for tax who has received a notice under the provisions of the preceding paragraph, with reasonable grounds given, to change the matters listed in item (i) or (ii) of that paragraph, the district director, etc. is to endeavor to consult on those matters.
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
person liable for tax: a person listed in Article 74-2, paragraph (1), item (i), (a), item (ii), (a), item (iii), (a) and item (iv), (a), and Article 74-3, paragraph (1), item (i), (a) and item (ii), (a); a person who is to be subject to questioning, inspection, etc. by the relevant official pursuant to the provisions of Article 74-4, paragraph (1) and Article 74-5, item (i), (a) and (b), item (ii), (a) and (b), item (iii), (a) and (b), item (iv), (a) and (b), item (v), (a) and item (vi), (a); and a person listed in Article 74-6, paragraph (1), item (i), (a) and item (ii), (a);
納税義務者 第七十四条の二第一項第一号イ、第二号イ、第三号イ及び第四号イ並びに第七十四条の三第一項第一号イ及び第二号イに掲げる者、第七十四条の四第一項並びに第七十四条の五第一号イ及びロ、第二号イ及びロ、第三号イ及びロ、第四号イ及びロ、第五号イ並びに第六号イの規定により当該職員による質問検査等の対象となることとなる者並びに第七十四条の六第一項第一号イ及び第二号イに掲げる者
tax representative: a certified public tax accountant or certified public tax accountant corporation that has submitted the document referred to in Article 30 (Clarification of Authority for Tax Representation) of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on the Rights, Obligations, etc. of Certified Public Tax Accountants) of that Act), an attorney who has given notice under the provisions of Article 51, paragraph (1) (Attorneys, etc. Performing Certified Public Tax Accountant Services) of that Act, or a legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under the provisions of paragraph (3) of that Article.
税務代理人 税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項（税理士業務を行う弁護士等）の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人
The provisions of paragraph (1) do not preclude the relevant official from conducting questioning, inspection, etc. with regard to matters other than the matters listed in items (iii) through (vi) of that paragraph pertaining to the examination, in the case where, as a result of the examination, an error has come to be suspected with regard to those other matters. In this case, the provisions of that paragraph do not apply to questioning, inspection, etc. concerning those matters.
In the case where a person liable for tax has a tax representative, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has given consent, it is sufficient for the notice under the provisions of paragraph (1) to the person liable for tax to be given to the tax representative.
In the case where a person liable for tax has two or more tax representatives, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient for the notice under the provisions of paragraph (1) to those tax representatives to be given to the representative tax representative.