1 条
国税庁等又は税関の当該職員は、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、提示若しくは提出の要求、閲覧の要求、採取、移動の禁止若しくは封かんの実施をする場合又は前条の職務を執行する場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
When conducting questioning, inspection, a request for presentation or submission, a request for inspection of documents, collection of samples, prohibition of movement or sealing under the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections), or when performing the duties referred to in the preceding Article, the relevant official of the National Tax Agency, etc. or of customs must carry a certificate of identification and must present it when requested by any person concerned.