Article 396Power of Prefectural Officials and Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Concerning Fixed Assets Tax
第三百九十六条（道府県の職員及び総務省の職員の固定資産税に関する調査に係る質問検査権）
Where necessary for an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), the advice under Article 401, item (iv) or the recommendation under Article 419, paragraph (1), a prefectural official designated by the prefectural governor (hereinafter in this Article and Article 397 referred to as a "designated prefectural official"), and where necessary for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1) or the instruction under Article 422-2, paragraph (1), an official of the Ministry of Internal Affairs and Communications designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 397 referred to as an "official designated by the Minister for Internal Affairs and Communications"), may, respectively, question the following persons, or inspect the books and documents and other articles relating to the business of the persons listed in items (i) through (iii), or request the presentation or submission of those articles (including copies thereof).
第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査、第四百一条第四号の助言又は第四百十九条第一項の勧告のために必要がある場合には道府県の職員で道府県知事が指定する者（以下この条及び第三百九十七条において「道府県指定職員」という。）、第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要がある場合には総務省の職員で総務大臣が指定する者（以下この条から第三百九十七条までにおいて「総務省指定職員」という。）は、それぞれ次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
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 obliged to provide money or goods to the 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 found to have delivered to the person listed in item (i) a house owned by that person;
第一号に掲げる者にその者の所有に係る家屋を引き渡したと認められる者
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that fixed assets tax.
前三号に掲げる者以外の者で当該固定資産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 relating to a split in which the person listed in item (i) of the preceding paragraph is the splitting corporation, and a splitting corporation relating to a split in which the person listed in that item is the successor corporation in a company split, are to be included in the persons found to be obliged to provide money or goods prescribed in item (ii) of that paragraph.
In the case referred to in paragraph (1), the designated prefectural official or the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving his or her status and present it when requested by a person concerned.
A designated prefectural official or an official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
The authority of a designated prefectural official or an official designated by the Minister for Internal Affairs and Communications under the provisions of paragraph (1) or the preceding paragraph must not be construed as having been granted for criminal investigation.
Read this with the articles around it
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 353, paragraph (2)· applies only in this paragraph and in Article 396, paragraph (2)
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 353, paragraph (2)· applies only in this paragraph and in Article 396, paragraph (2)
official designated by the Minister for Internal Affairs and Communicationsmachine translation
「総務省指定職員」
An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.
Short name set inArticle 396, paragraph (1)· applies only in this article and in Articles 396-2 to 397
designated prefectural officialmachine translation
「道府県指定職員」
An official of a prefecture whom the governor designates and who, under Article 396, may question persons and inspect records where needed for an examination for deciding fixed asset values, or for advice or a recommendation on the fixed assets tax (固定資産税).
Short name set inArticle 396, paragraph (1)· applies only in this article and in Article 397