Except as otherwise specially provided in this Act, a tax collection official may, where necessary for an investigation concerning local taxes, request business operators (including corporations established under a special Act) or government offices to cooperate, including by allowing inspection or providing of account books, documents and materials useful as reference for that investigation.
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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
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law