business partner, etc. of a person liable to pay tax: a person listed in Article 74-2, paragraph (1), item (i), (c), paragraph (1), item (ii), (b), paragraph (1), items (iii), (b) and (iv), (b), Article 74-3, paragraph (1), item (i), (c) through (g), and paragraph (1), item (ii), (b) and (c) of the new Act on General Rules for National Taxes (including a person who comes to be included in the persons listed in Article 74-2, paragraph (1), item (ii), (b) pursuant to paragraph (2) of that Article, a person who comes to be deemed to be a person listed in paragraph (1), item (iii), (b) or item (iv), (b) of that Article pursuant to paragraph (3) of that Article, and a person who comes to be included in the persons listed in Article 74-3, paragraph (1), item (ii), (b) of the new Act on General Rules for National Taxes pursuant to paragraph (3) of that Article), a person who comes to be subject to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes by the relevant officials prescribed in that paragraph pursuant to the provisions of Article 74-5, item (v), (b) and (c) of the new Act on General Rules for National Taxes, and a person listed in Article 74-6, paragraph (1), item (i), (b) and item (ii), (b) of the new Act on General Rules for National Taxes.