第七百七条（徴税吏員の水利地益税等に関する調査に係る質問検査権）
Article 707Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Water Utilization and Land Benefit Tax, etc.
A tax collection official of a local government may, where necessary for an examination concerning the assessment and collection of water utilization and land benefit tax, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those 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 have an obligation to provide money or articles to a person listed in the preceding two items;
前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the water utilization and land benefit tax, etc. concerned.
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation through a company split; the same applies hereinafter in this paragraph) in a company split whose splitting corporation (meaning a corporation that has transferred the assets and liabilities it holds through a company split; the same applies hereinafter in this paragraph) is a person listed in item (i) or (ii) of the preceding paragraph, and a splitting corporation in a company split whose successor corporation in a company split is a person listed in item (i) or (ii) of the preceding paragraph, are included in the persons found to have an obligation to provide money or articles prescribed in item (iii) 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 local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
With regard to an investigation concerning delinquent tax collection procedures for water utilization and land benefit tax, etc., notwithstanding the provisions of paragraph (1), the matter is as provided in Article 728, paragraph (7).
水利地益税等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、第七百二十八条第七項の定めるところによる。
The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
略称規定第七百六条第一項
水利地益税、共同施設税、宅地開発税及び国民健康保険税（以下「水利地益税等」という。）の徴収については、徴収の便宜に従い、当該地方団体の条例で定めるところにより、普通徴収又は特別徴収の方法によらなければならない。
わかりやすく言うと
水利地益税、共同施設税、宅地開発税と国民健康保険税の四つをまとめた呼び名です。