Article 144-38Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Concerning Light Oil Delivery Tax
第百四十四条の三十八（総務省の職員の軽油引取税に関する調査に係る質問検査権）
Where the Minister for Internal Affairs and Communications finds it necessary in order to ensure the proper administration of the collection of the light oil delivery tax, the Minister may have an official designated by the Minister (hereinafter in this Article through Article 144-39 referred to as an "official designated by the Minister for Internal Affairs and Communications") question the following persons, inspect books and documents and other articles relating to their business, or request presentation or submission of those articles (including copies thereof):
総務大臣は、軽油引取税の徴収について適正な運営を図るため必要があると認める場合においては、その指定する職員（以下この条から第百四十四条の三十九までにおいて「総務省指定職員」という。）をして、次に掲げる者に質問させ、又はこれらの者の事業に関する帳簿書類その他の物件を検査させ、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めさせることができる。
a primary distributor, a person who has applied for designation as a primary distributor, or any other person found to fall under any of the items of Article 144-7, paragraph (1);
元売業者又は元売業者の指定の申請を行つた者その他第百四十四条の七第一項各号に該当すると認められる者
a person who takes delivery of light oil or other petroleum products from a person referred to in the preceding item.
前号の者から軽油その他の石油製品の引取りを行う者
In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications concerned may collect the minimum necessary quantity of light oil or other petroleum products as samples.
In the cases referred to in the preceding two paragraphs, the official designated by the Minister for Internal Affairs and Communications concerned must carry an identification card certifying the official's status and present it when requested by a person concerned.
An official designated by the Minister for Internal Affairs and Communications may, as specified by Cabinet Order, retain articles submitted under the provisions of paragraph (1).
The authority of an official designated by the Minister for Internal Affairs and Communications prescribed in paragraph (1), paragraph (2) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
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official designated by the Minister for Internal Affairs and Communicationsmachine translation
「総務省指定職員」
An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.
Short name set inArticle 144-38, paragraph (1)· applies only in this article and in Articles 144-38-2 to 144-39