Article 188Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Mining Area Tax

①If necessary for an examination concerning the assessment and collection of mining area tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, inspect books and documents relating to the business of that person (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof).

②In the case referred to in the preceding paragraph, 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.

③A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

④Examinations concerning delinquent tax collection procedures for mining area tax are governed by the provisions of Article 200, paragraph (6), notwithstanding the provisions of paragraph (1).

⑤The authority of a prefectural tax collection official under paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.