第七十四条の四（当該職員の酒税に関する調査等に係る質問検査権）
Article 74-4Right of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Liquor Tax
国税庁等又は税関の当該職員（以下第四項までにおいて「当該職員」という。）は、酒税に関する調査について必要があるときは、酒類製造者等（酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろみをいう。以下この条において同じ。）の製造者、酒類（同法第二条第一項（酒類の定義及び種類）に規定する酒類をいう。以下この条において同じ。）の販売業者又は特例申告者（同法第三十条の六第二項（納期限の延長）に規定する特例申告者をいう。第四号において同じ。）をいう。第三項において同じ。）に対して質問し、これらの者について次に掲げる物件を検査し、又は当該物件の提示若しくは提出を求めることができる。
When it is necessary for an examination concerning liquor tax, the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to paragraph (4)) may ask questions of a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3)), and may inspect the following articles with regard to these persons or request the presentation or submission of those articles:
liquor, yeast starter or moromi mash, or by-products generated in the manufacture of liquor, possessed by a liquor manufacturer;
酒母の製造者が所持する酒母
yeast starter possessed by a manufacturer of yeast starter;
もろみの製造者が所持する酒母又はもろみ
yeast starter or moromi mash possessed by a manufacturer of moromi mash;
all books and documents relating to the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area;
buildings, machinery, apparatus, containers or raw materials, or other articles necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash.
When it is necessary in order to inspect the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials, the relevant official may collect samples of those articles or raw materials in the minimum quantity necessary.
当該職員は、酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等と取引があると認められる者に対して質問し、これらの者の業務に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めることができる。
The relevant official may ask questions of a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business, and may inspect the books and documents or other articles relating to the business of these persons or request the presentation or submission of those articles.
当該職員は、酒税の徴収上必要があると認めるときは、酒類製造者又は酒税法第十条第二号（製造免許等の要件）に規定する酒類販売業者の組織する団体（当該団体をもつて組織する団体を含む。）に対してその団体員の酒類の製造若しくは販売に関し参考となるべき事項を質問し、当該団体の帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めることができる。
When the relevant official finds it necessary for the collection of liquor tax, the relevant official may ask an association organized by liquor manufacturers or by liquor sellers prescribed in Article 10, item (ii) (Requirements for Manufacturing Licenses, etc.) of the Liquor Tax Act (including an association organized by such associations) about matters that serve as a reference concerning the manufacture or sale of liquor by its members, and may inspect the books and documents or other articles of the association or request the presentation or submission of those articles.
国税庁等の当該職員は、検査のため必要があると認めるときは、酒類製造者若しくは酒母若しくはもろみの製造者の製造場にある酒類、酒母若しくはもろみの移動を禁止し、又は取締り上必要があると認めるときは、酒類製造者の製造場にある次に掲げる物件に封を施すことができる。ただし、第二号の物件について封を施すことができる箇所は、政令で定める。
When the relevant official of the National Tax Agency, etc. finds it necessary for an inspection, the official may prohibit the movement of liquor, yeast starter or moromi mash located at the manufacturing site of a liquor manufacturer or of a manufacturer of yeast starter or moromi mash, or, when the official finds it necessary for control, may seal the following articles located at the manufacturing site of a liquor manufacturer; provided, however, that the points at which the articles listed in item (ii) may be sealed are specified by Cabinet Order: