Article 144-38-2Advance Notice, etc. of Examinations Concerning Light Oil Delivery Tax by Officials of the Ministry of Internal Affairs and Communications
第百四十四条の三十八の二（総務省の職員の軽油引取税に関する調査の事前通知等）
Where the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 144-38-4 referred to as a "primary distributor, etc."), the questioning, inspection or request for presentation or submission under the provisions of the preceding Article (hereinafter in this Article and Article 144-38-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that primary distributor, etc. (including, where that primary distributor, etc. has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (Act No. 237 of 1951) (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters:
総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第百四十四条の三十八の四までにおいて「元売業者等」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第百四十四条の三十八の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該元売業者等（当該元売業者等について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
the date and time on which the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination") is to commence;
the place where the examination is to be conducted;
調査を行う場所
the purpose of the examination;
調査の目的
that it is an examination concerning the light oil delivery tax;
軽油引取税に関する調査である旨
the period subject to the examination;
調査の対象となる期間
the books and documents or other articles subject to the examination;
調査の対象となる帳簿書類その他の物件
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
Where a primary distributor, etc. that has received a notification under the provisions of the preceding paragraph requests, giving reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications, where by means of the examination the official has come to find it necessary, in order to ensure the proper administration of the collection of the light oil delivery tax, to question or inspect on matters other than those set forth in items (iii) through (vi) of that paragraph pertaining to the examination, from conducting questioning, inspection, etc. regarding those matters. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.
Where a primary distributor, etc. has a tax representative, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. consents, it suffices to give the notification under the provisions of paragraph (1) to that primary distributor, etc. to that tax representative.
Where a primary distributor, etc. has several tax representatives, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. has designated a tax representative to represent them from among those tax representatives, it suffices to give the notification under the provisions of paragraph (1) to those tax representatives to the tax representative so designated.
Read this with the articles around it
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
primary distributors, etc.machine translation
「元売業者等」
A primary distributor (元売業者), a person who has applied to be designated as one, or another person thought to fall under an item of Article 144-7, paragraph 1, as Articles 144-38-2 to 144-38-4 use the term for the advance notice of on-site inquiries into light oil delivery tax (軽油引取税) by officials the Ministry of Internal Affairs and Communications designates.
Short name set inArticle 144-38-2, paragraph (1)· applies only in this article and in Articles 144-38-3 and 144-38-4
tax representativemachine translation
「税務代理人」
In the subsection on investigations of the light oil delivery tax (軽油引取税) by officials the Minister for Internal Affairs and Communications designates, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the person investigated.
Defined inArticle 144-38-2, paragraph (1)· applies only in this subsection
questioning, inspection, etc.machine translation
「質問検査等」
Questioning, inspection, or a request that records or other items be shown or handed over, which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) may carry out under Article 144-38 for the light oil delivery tax (軽油引取税), here in an on-site examination of a primary distributor, etc. (元売業者等).
Short name set inArticle 144-38-2, paragraph (1)· applies only in this article and in Article 144-38-4
examinationmachine translation
「調査」
An on-site examination (実地の調査) in which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) question people, inspect records or other items, or ask for them to be shown or handed over (質問検査等); the Minister must tell the person examined, and any tax representative (税務代理人), in advance when it starts, where it will be held, its purpose and other details.
Short name set inArticle 144-38-2, paragraph (1), item (i)· applies only in this paragraph and in Article 144-38-2, paragraph (3)