Article 149Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Automobile Tax
第百四十九条（徴税吏員の自動車税に関する調査に係る質問検査権）
A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of automobile tax, question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to be under an obligation to provide money or goods to a person listed in the preceding item;
前号に掲げる者に金銭又は物品を給付する義務があると認められる者
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that automobile tax.
前二号に掲げる者以外の者で当該自動車税の賦課徴収に関し直接関係があると認められる者
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation by a company split; the same applies hereinafter in this paragraph) pertaining to a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a company split in which a person listed in that item is the successor corporation in a company split, are to be included in the persons found to be under an obligation to provide money or goods prescribed in item (ii) of the preceding paragraph.
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
With regard to examinations relating to the delinquent tax collection procedure for automobile tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 168, paragraph (6) apply.
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 149, paragraph (2)· applies only in this paragraph
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 149, paragraph (2)· applies only in this paragraph