Article 144-38-4Procedures upon Conclusion 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四（総務省の職員の軽油引取税に関する調査の終了の際の手続）
Where, as a result of an on-site examination concerning the light oil delivery tax, it is not found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to notify in writing the primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, it is not found that the designation as a primary distributor can be revoked under that paragraph, and where it is found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to notify in writing the person other than a primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, the person is found to fall under the requirements prescribed in that paragraph.
総務大臣は、軽油引取税に関する実地の調査を行つた結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められない場合には、元売業者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められない旨を書面により通知するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められる場合には、元売業者以外の者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項に規定する要件に該当すると認められる旨を書面により通知するものとする。
Where, as a result of an examination concerning the light oil delivery tax, it is found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to explain to that primary distributor that, as of that time, it is found that the designation as a primary distributor can be revoked under that paragraph, and the reasons therefor, and where it is not found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to explain to that person other than a primary distributor that, as of that time, the person is not found to fall under the requirements prescribed in that paragraph, and the reasons therefor.
総務大臣は、軽油引取税に関する調査の結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められる場合には、当該元売業者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められる旨及びその理由を説明するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められない場合には、当該元売業者以外の者に対し、その時点において同項に規定する要件に該当すると認められない旨及びその理由を説明するものとする。
Where a primary distributor, etc. with respect to which questioning, inspection, etc. were conducted by means of an on-site examination has a tax representative, and the primary distributor, etc. consents, the notification or explanation under the provisions of paragraph (1) or the preceding paragraph may be given to that tax representative under those provisions in lieu of the notification or explanation to the primary distributor, etc.
Read this with the articles around it
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