第七百一条の三十五（徴税吏員の事業所税に関する調査に係る質問検査権）
Article 701-35Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Business Office Tax
Where necessary for an examination concerning the assessment and collection of business office tax, a tax collection official of a designated city, etc. may question the following persons, or inspect the books and documents of the person set forth in item (i) or (ii) (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof):
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to be obligated to provide money or articles to the person set forth in the preceding item, or a person found to have a right to receive money or articles from the person set forth in that item; or
a person other than the persons set forth in the preceding two items who is found to have a direct relationship to the assessment and collection of the business office tax concerned.
前二号に掲げる者以外の者で当該事業所税の賦課徴収に関し直接関係があると認められるもの
In the case of a company split in which the person set forth in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph) is included among the persons found to have a right to receive the articles prescribed in item (ii) of the preceding paragraph, and in the case of a company split in which the person set forth in item (i) of that paragraph is the successor corporation in a company split, the splitting corporation is included among the persons found to be obligated to provide the articles prescribed in item (ii) of that paragraph.
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
A tax collection official of a designated city, etc. may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for business office tax is governed by Article 701-65, paragraph (6).
事業所税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百一条の六十五第六項の定めるところによる。
The authority of a tax collection official of a designated city, etc. under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.