第七十四条の六(当該職員の航空機燃料税等に関する調査に係る質問検査権)
When it is necessary for an examination concerning aviation fuel tax or tax for promotion of power-resources development, the relevant official of the National Tax Agency, etc. may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect their books and documents or other articles (in the case of an examination of a person listed in item (i), (b) or item (ii), (b), limited to books and documents or other articles relating to that person's business), or request the presentation or submission of those articles:
examination concerning aviation fuel tax: the following persons:
航空機燃料税に関する調査 次に掲げる者
an aircraft owner, etc. (meaning an aircraft owner, etc. as prescribed in Article 14, paragraph (1) (Return of Tax Basis and Tax Amount) of the Aviation Fuel Tax Act (Act No. 7 of 1972); the same applies in the following paragraph);
航空機の所有者等(航空機燃料税法(昭和四十七年法律第七号)第十四条第一項(課税標準及び税額の申告)に規定する航空機の所有者等をいう。次項において同じ。)
a person found to be obliged to transfer aviation fuel (meaning aviation fuel as prescribed in Article 2, item (ii) (Definitions) of the Aviation Fuel Tax Act; the same applies in (b) and the following paragraph) to a person listed in (a) (including a person who stores, transports or loads aviation fuel on consignment from that person) or any other person found to have transactions with a person listed in (a) in connection with that person's own business;
イに掲げる者に対し航空機燃料(航空機燃料税法第二条第二号(定義)に規定する航空機燃料をいう。ロ及び次項において同じ。)を譲渡する義務があると認められる者(その者の委託を受けて航空機燃料の貯蔵、運搬又は積込みを行う者を含む。)その他自己の事業に関しイに掲げる者と取引があると認められる者
examination concerning tax for promotion of power-resources development: the following persons:
電源開発促進税に関する調査 次に掲げる者
a general electricity transmission and distribution business operator, etc. (meaning a general electricity transmission and distribution business operator, etc. as prescribed in Article 2, item (ii) (Definitions) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974); the same applies in the following paragraph);
一般送配電事業者等(電源開発促進税法(昭和四十九年法律第七十九号)第二条第二号(定義)に規定する一般送配電事業者等をいう。次項において同じ。)
a person found to have supplied electricity to a person listed in (a) or any other person found to have transactions with a person listed in (a) in connection with that person's own business.
イに掲げる者に対し電気を供給したと認められる者その他自己の事業に関しイに掲げる者と取引があると認められる者
Of the relevant officials of the National Tax Agency, etc. prescribed in the preceding paragraph, the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning aviation fuel tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the aircraft owner, etc. (including, in an examination concerning aviation fuel tax of an aircraft owner, etc. that has a domicile, a residence, an office, a place of business, a storage site for aviation fuel 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), and, in an examination concerning tax for promotion of power-resources development, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the general electricity transmission and distribution business operator, etc. (including, in an examination concerning tax for promotion of power-resources development of a general electricity transmission and distribution business operator, etc. that has a business office, an office or any other place of business, or electric facilities prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), 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), respectively.
前項に規定する国税庁等の当該職員のうち、国税局又は税務署の当該職員は、航空機燃料税に関する調査にあつては航空機の所有者等の納税地の所轄国税局又は所轄税務署の当該職員(納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に、住所、居所、事務所、事業所、航空機燃料の保管場所その他これらに準ずるものを有する航空機の所有者等に対する航空機燃料税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。)に、電源開発促進税に関する調査にあつては一般送配電事業者等の納税地の所轄国税局又は所轄税務署の当該職員(納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に、営業所、事務所その他の事業場又は電気事業法(昭和三十九年法律第百七十号)第二条第一項第十八号(定義)に規定する電気工作物を有する一般送配電事業者等に対する電源開発促進税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。)に、それぞれ限るものとする。
Article 74-7Retention of Submitted Articles
第七十四条の七(提出物件の留置き)
When it is necessary for an examination of national tax, the relevant official of the National Tax Agency, etc. or of customs may retain articles submitted in that examination.
Article 74-7-2Request for Reports from Specified Business Operators, etc.
第七十四条の七の二(特定事業者等への報告の求め)
The competent regional commissioner may request a business operator (including a corporation established under a special Act) or a public agency that becomes a counterparty to specified transactions or that provides a venue for specified transactions (hereinafter referred to as a "specified business operator, etc." in this Article) to report specified matters concerning specified transaction parties, with the scope of the specified transaction parties set, by a day determined within a period not exceeding 60 days by taking into consideration the number of days normally required for the preparation thereof.
The disposition under the provisions of the preceding paragraph may be made only when it is necessary for an examination concerning national tax and any of the following items applies:
where, in past examinations concerning national tax of persons who conduct transactions of the same type as the specified transactions conducted by the specified transaction parties, it has been found, with regard to more than half of the persons whose tax basis for a specified tax item, such as the amount of income pertaining to those transactions, exceeds 10 million yen, that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment)) should be made with regard to the tax basis, etc. or tax amount, etc. of that tax item pertaining to those transactions;
where it is presumed that the specified transaction parties will, by using the goods or services pertaining to the specified transactions they conduct, cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item; or
where, because the form of the specified transactions conducted by the specified transaction parties is an unreasonable one that would not normally be adopted from the viewpoint of economic necessity, it is presumed that the specified transaction parties will cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item pertaining to those specified transactions.
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。
competent regional commissioner: the regional commissioner having jurisdiction over the location of the domicile or residence of the specified business operator, etc.;
所轄国税局長 特定事業者等の住所又は居所の所在地を所轄する国税局長をいう。
specified transaction: of transactions with a business operator, etc. (meaning a business operator (including a corporation established under a special Act) or a public agency; the same applies hereinafter in this item) conducted by using an electronic data processing system, transactions conducted by using a venue that a business operator, etc. provides by using an electronic data processing system, and other transactions, a transaction for which it is difficult to identify the persons conducting it without a disposition under the provisions of paragraph (1);
特定取引 電子情報処理組織を使用して行われる事業者等(事業者(特別の法律により設立された法人を含む。)又は官公署をいう。以下この号において同じ。)との取引、事業者等が電子情報処理組織を使用して提供する場を利用して行われる取引その他の取引のうち第一項の規定による処分によらなければこれらの取引を行う者を特定することが困難である取引をいう。
specified transaction party: a person who conducts specified transactions (excluding a specified business operator, etc., and, where the case listed in item (i) of the preceding paragraph applies, limited to a person who conducts the specified transactions referred to in that item exceeding the transaction amount that could give rise to a tax basis of 10 million yen for a specified tax item);
specified matters: the following matters:
特定事項 次に掲げる事項をいう。
name (or, for a corporation, its name);
氏名(法人については、名称)
domicile or residence;
住所又は居所
identification number (meaning an individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (referred to as an "individual number" in Article 124 (Statement of Name, Address and Identification Number of Persons Submitting Documents)) or a corporate number prescribed in Article 2, paragraph (16) of that Act; the same applies hereinafter).
番号(行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第二条第五項(定義)に規定する個人番号(第百二十四条(書類提出者の氏名、住所及び番号の記載)において「個人番号」という。)又は同法第二条第十六項に規定する法人番号をいう。以下同じ。)
When the competent regional commissioner intends to make a disposition under the provisions of paragraph (1), the competent regional commissioner must obtain the approval of the Commissioner of the National Tax Agency in advance.
A disposition under the provisions of paragraph (1) is made by the competent regional commissioner notifying the specified business operator, etc. in writing of the scope of the specified transaction parties prescribed in that paragraph and the other matters for which a report is requested under the provisions of that paragraph, and of the day prescribed in that paragraph.
In making a disposition under the provisions of paragraph (1), the competent regional commissioner must give consideration to the administrative burden on the specified business operator, etc.
Article 74-8Interpretation of Authority
第七十四条の八(権限の解釈)
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。
Article 74-9Advance Notice of Examination to Persons Liable for Tax, etc.
第七十四条の九(納税義務者に対する調査の事前通知等)
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.