When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "National Tax Agency, etc.") or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax (excluding an examination of a criminal tax case prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.); hereinafter the same applies in this Chapter)) may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect the books and documents or other articles relating to their business (in the case of an examination conducted by the relevant official of customs, taxable goods (meaning taxable goods as prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act; the same applies in item (iv), (a)) or export goods (meaning the goods prescribed in Article 8, paragraph (1) (Exemption for Transfers of Export Goods at Export Goods Sales Sites) of that Act; the same applies in item (iv), (a)), or the books and documents or other articles relating to them), or request the presentation or submission of those articles (including copies thereof; the same applies in the following Article through Article 74-6 (Right of Officials to Ask Questions and Conduct Inspections)):

For the purpose of applying the provisions of item (ii) of the preceding paragraph in the case where a corporate split has taken place, a split corporation (meaning a split corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to be obliged to make a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, and a successor corporation in a split (meaning a successor corporation in a split as prescribed in Article 2, item (xii)-3 of that Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to have a right to receive a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, respectively.

For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), respectively.

Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning corporation tax or local corporation tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the corporation (including, in questioning, inspection or a request for presentation or submission under the provisions of that paragraph directed at another group tax sharing corporation in connection with an examination concerning corporation tax on the income for each business year of a group tax sharing corporation or local corporation tax pertaining to that corporation tax, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the group tax sharing corporation, and, in an examination concerning corporation tax or local corporation tax of a corporation that has its head office, a branch office, a factory, a business office or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over its place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning consumption tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (including, in an examination concerning consumption tax of a person listed in paragraph (1), item (iii), (a) who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.

In the case where the place for tax payment has changed after a notice of examination (meaning a notice of examination as prescribed in Article 65, paragraph (6) (Penalty Tax for Understatement); the same applies hereinafter in this paragraph) has been given with regard to corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; the same applies hereinafter in this paragraph), if the regional commissioner or district director having jurisdiction over the place for tax payment before the change (hereinafter referred to as the "former place for tax payment" in this paragraph) finds it necessary, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment may, in place of the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment after the change, ask questions of, conduct inspections of, or request the presentation or submission from the persons specified in paragraph (1), item (ii) or (iii) pertaining to the examination concerning the corporation tax, etc. (limited to an examination pertaining to the notice of examination) under the provisions of that paragraph. In this case, for the purpose of applying the provisions of the preceding paragraph, the phrase "the place for tax payment of the corporation" in that paragraph is deemed to be replaced with "the former place for tax payment of the corporation (meaning the former place for tax payment prescribed in the following paragraph; the same applies hereinafter in this paragraph)"; the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; the phrase "the place for tax payment of the group tax sharing corporation" is deemed to be replaced with "the former place for tax payment of the group tax sharing corporation"; the phrase "its place for tax payment" is deemed to be replaced with "its former place for tax payment"; the phrase "the place for tax payment of the business operator" is deemed to be replaced with "the former place for tax payment of the business operator"; and the phrase "other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment" is deemed to be replaced with "other than the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment".

When it is necessary for an examination concerning inheritance tax or gift tax, for the collection of inheritance tax or gift tax, or for an examination concerning land value tax, the relevant official of the National Tax Agency, etc. may, according to the category of examination or collection listed in each of the following items, ask questions of the persons specified in that item, inspect the property of a person listed in item (i), (a) or the land, etc. (meaning land, etc. as prescribed in Article 2, item (i) (Definitions) of the Land Value Tax Act; the same applies hereinafter in this Article) of a person listed in item (ii), (a) through (c), or the books and documents or other articles relating to that property or land, etc., or request the presentation or submission of those articles:

When it is necessary for an examination concerning inheritance tax or gift tax pertaining to a person liable for tax, etc. or for the collection of that inheritance tax or gift tax, the relevant official of the National Tax Agency, etc. may request to inspect the part concerning the person liable for tax, etc. of a notarial deed prepared by a notary (where the notarial deed has been prepared in the form of an electronic or magnetic record, a document showing the content of the information recorded in that electronic or magnetic record), or may ask the notary questions about its content.

For the purpose of applying the provisions of paragraph (1), item (ii) in the case where a corporate split has taken place, a split corporation is to be included in the persons found to have made a transfer of land, etc. prescribed in (b) of that item, and a successor corporation in a split is to be included in the persons found to have received a transfer of land, etc. prescribed in (b) of that item, respectively.

Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning land value tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the person holding the land, etc. (including, in an examination concerning land value tax of a person listed in item (ii), (a) of that paragraph who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office).

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:

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.

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.

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.

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:

When it is necessary for an examination concerning tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, petroleum and coal tax, international tourist tax or stamp tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, excluding cases where the official conducts an examination concerning stamp tax) may, according to the category of examination listed in each of the following items, perform the acts specified in that item:

When it is necessary for an examination concerning aviation fuel tax or tax for promotion of power-resources development, the relevant official of the National Tax Agency, etc. may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect their books and documents or other articles (in the case of an examination of a person listed in item (i), (b) or item (ii), (b), limited to books and documents or other articles relating to that person's business), or request the presentation or submission of those articles:

Of the relevant officials of the National Tax Agency, etc. prescribed in the preceding paragraph, the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning aviation fuel tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the aircraft owner, etc. (including, in an examination concerning aviation fuel tax of an aircraft owner, etc. that has a domicile, a residence, an office, a place of business, a storage site for aviation fuel or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning tax for promotion of power-resources development, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the general electricity transmission and distribution business operator, etc. (including, in an examination concerning tax for promotion of power-resources development of a general electricity transmission and distribution business operator, etc. that has a business office, an office or any other place of business, or electric facilities prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.

When it is necessary for an examination of national tax, the relevant official of the National Tax Agency, etc. or of customs may retain articles submitted in that examination.

The competent regional commissioner may request a business operator (including a corporation established under a special Act) or a public agency that becomes a counterparty to specified transactions or that provides a venue for specified transactions (hereinafter referred to as a "specified business operator, etc." in this Article) to report specified matters concerning specified transaction parties, with the scope of the specified transaction parties set, by a day determined within a period not exceeding 60 days by taking into consideration the number of days normally required for the preparation thereof.

The disposition under the provisions of the preceding paragraph may be made only when it is necessary for an examination concerning national tax and any of the following items applies:

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

When the competent regional commissioner intends to make a disposition under the provisions of paragraph (1), the competent regional commissioner must obtain the approval of the Commissioner of the National Tax Agency in advance.

A disposition under the provisions of paragraph (1) is made by the competent regional commissioner notifying the specified business operator, etc. in writing of the scope of the specified transaction parties prescribed in that paragraph and the other matters for which a report is requested under the provisions of that paragraph, and of the day prescribed in that paragraph.

In making a disposition under the provisions of paragraph (1), the competent regional commissioner must give consideration to the administrative burden on the specified business operator, etc.

The authority of the relevant official or the regional commissioner under the provisions of Articles 74-2 through 74-7 (Right of Officials to Ask Questions and Conduct Inspections, etc.) or the preceding Article must not be construed as having been granted for the purpose of criminal investigation.

When a district director, etc. (meaning the Commissioner of the National Tax Agency, a regional commissioner or a district director, or the director-general of a customs house; the same applies hereinafter up to Article 74-11 (Procedures upon Completion of Examination)) has the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to that Article) conduct questioning, inspection or a request for presentation or submission under the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections) (hereinafter referred to as "questioning, inspection, etc.") in an on-site examination of a person liable for tax (in the case of an examination conducted by the relevant official of customs, limited to one conducted after the receipt of the taxable items of consumption tax, etc. from a bonded area or one conducted with regard to international tourist tax; the same applies hereinafter up to that Article), the district director, etc. is to notify the person liable for tax (including, where the person liable for tax has a tax representative, that tax representative) in advance to that effect and of the following matters:

When the district director, etc. has been requested by a person liable for tax who has received a notice under the provisions of the preceding paragraph, with reasonable grounds given, to change the matters listed in item (i) or (ii) of that paragraph, the district director, etc. is to endeavor to consult on those matters.

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

The provisions of paragraph (1) do not preclude the relevant official from conducting questioning, inspection, etc. with regard to matters other than the matters listed in items (iii) through (vi) of that paragraph pertaining to the examination, in the case where, as a result of the examination, an error has come to be suspected with regard to those other matters. In this case, the provisions of that paragraph do not apply to questioning, inspection, etc. concerning those matters.

In the case where a person liable for tax has a tax representative, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has given consent, it is sufficient for the notice under the provisions of paragraph (1) to the person liable for tax to be given to the tax representative.

In the case where a person liable for tax has two or more tax representatives, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient for the notice under the provisions of paragraph (1) to those tax representatives to be given to the representative tax representative.

Notwithstanding the provisions of paragraph (1) of the preceding Article, the notice under the provisions of that paragraph is not required if the district director, etc. finds that, in light of the content of the returns or past examination results of the person liable for tax listed in paragraph (3), item (i) of that Article who is the subject of the examination, information concerning the content of the business that person operates, or other information held by the National Tax Agency, etc. or customs, there is a risk of facilitating illegal or improper conduct or of making it difficult to ascertain the accurate tax basis, etc. or tax amount, etc., or any other risk of hindering the proper conduct of an examination concerning national tax.

If, as a result of an on-site examination concerning national tax, the district director, etc. does not find that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment); the same applies hereinafter in this Article) should be made, the district director, etc. is to notify in writing a person liable for tax (meaning a person liable for tax listed in Article 74-9, paragraph (3), item (i) (Advance Notice of Examination to Persons Liable for Tax, etc.); the same applies hereinafter in this Article) who was subject to questioning, inspection, etc. in that examination that, at that point in time, no reassessment or determination, etc. is found to be necessary.

If, as a result of an examination concerning national tax, it is found that a reassessment or determination, etc. should be made, the relevant official is to explain to the person liable for tax the content of the examination results (including the amount for which it has been found that a reassessment or determination, etc. should be made and the reasons therefor).

When giving an explanation under the provisions of the preceding paragraph, the relevant official may recommend that the person liable for tax file an amended return or a return after the due date. In this case, the relevant official must explain that, if the person liable for tax files a tax return with regard to the results of the examination, the person may not file an appeal but may make a request for reassessment, and must deliver a document stating that effect.

In the case where a person liable for tax who was subject to questioning, inspection, etc. through an on-site examination has a tax representative prescribed in Article 74-9, paragraph (3), item (ii), if the person liable for tax has given consent, the notice, explanation or delivery prescribed in the preceding three paragraphs (hereinafter referred to as a "notice, etc." in this paragraph) may be given to the tax representative in lieu of being given to the person liable for tax.

Even after the notice under paragraph (1) has been given, after a person liable for tax has filed an amended return or a return filed after the due date or has paid national withholding tax with regard to the results of the examination (limited to an on-site examination) referred to in paragraph (2), or after a reassessment or determination, etc. has been made, the relevant official may, if the official finds an error in light of newly obtained information, conduct questioning, inspection, etc. of the person liable for tax who has received that notice, who has filed the amended return or return filed after the due date or paid the national withholding tax, or who has received the reassessment or determination, etc., pursuant to the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections).

When it is necessary for an examination concerning national tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax, etc. or international tourist tax) may request a business operator (including a corporation established under a special Act) or a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the examination, or to give other cooperation.

When it is necessary for a review concerning a license under the provisions of Chapter II (Liquor Manufacturing Licenses, Liquor Sales Business Licenses, etc.) of the Liquor Tax Act, the relevant official of the National Tax Agency, etc. may request a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the review, or to give other cooperation.

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.

A financial institution, etc. (meaning a person listed in any of the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971) or an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)) and the domicile or residence of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the details of deposits and savings, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of depositors, etc. that the financial institution, etc. holds.

An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person listed in Article 44, paragraph (1), item (xiii) (Opening of Accounts by Account Management Institutions) of that Act); the same applies hereinafter in this Article and in paragraph (2) of the following Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and in the following Article), and other matters concerning the details of corporate bonds, etc. (meaning corporate bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in paragraph (1) of the following Article) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the account management institution holds.

A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that book-entry transfer institution or of its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act; the same applies in the following paragraph), and other matters concerning the details of shares, etc. (meaning those corporate bonds, etc. that are specified by Ministry of Finance Order; the same applies in that paragraph) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the book-entry transfer institution holds.

When a book-entry transfer institution is requested, by a person required to submit a record to a district director under the national tax laws (limited to an issuer of shares, etc. or an account management institution), to provide the identification number and other matters specified by Ministry of Finance Order (referred to as the "identification number, etc." in this paragraph) of a participant of that book-entry transfer institution or of its subordinate institution (limited to a person holding rights in the shares, etc. or a participant of that account management institution; the same applies hereinafter in this paragraph), the book-entry transfer institution is to provide, pursuant to the provisions of Cabinet Order, the identification number, etc. of the participant that it holds to the person required to submit the record.