第七百三十三条の四（徴税吏員の法定外目的税に関する調査に係る質問検査権）
Article 733-4Authority of Tax Collection Officials to Question and Inspect in Investigations Concerning Non-Statutory Earmarked Taxes
If necessary for an investigation concerning the assessment and collection of a non-statutory earmarked tax, a tax collection official of a local government may question the persons listed below, or inspect the books and documents of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) 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 goods 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 non-statutory earmarked tax in question.
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are included in the persons found to have the obligation to provide money or goods 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).
Investigations concerning delinquent tax collection procedures for a non-statutory earmarked tax are governed by the provisions of Article 733-24, paragraph (6), notwithstanding the provisions of paragraph (1).
法定外目的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、第七百三十三条の二十四第六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.
略称規定第十条の四第二項
第四条第三項の規定により課する普通税（以下「道府県法定外普通税」という。）若しくは第五条第三項の規定により課する普通税（以下「市町村法定外普通税」という。）又は第四条第六項若しくは第五条第七項の規定により課する目的税（以下「法定外目的税」…
わかりやすく言うと
道府県や市町村が、地方税法に定める目的税のほかに、別に税目を起こして課する目的税のことです（第四条第六項、第五条第七項）。