Article 325Inspection of Documents Relating to Income Tax or Corporation Tax, etc.

If the mayor of the municipality, for the assessment and collection of municipal inhabitant tax, has requested the government to permit the inspection or recording of the return that a person liable for income tax or corporation tax submitted to the government or of documents relating to a reassessment or determination made by the government, the government is to allow the mayor of the municipality or the staff member designated by the mayor to inspect or record the relevant documents.