Notwithstanding paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of information held by the Minister, such as the content of the results of past examinations of the person liable for tax who is the subject of the examination or information on the content of the business the person conducts, that there is a risk of facilitating unlawful or improper acts or making it difficult to ascertain accurate facts, or any other risk of hindering the proper conduct of examinations concerning fixed assets tax, notice under that paragraph is not required.
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person liable for taxmachine translation
「納税義務者」
A person listed in Article 396, paragraph 1, item 1 — one liable, or appearing to be liable, for fixed assets tax (固定資産税) — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 396-2, paragraph (1)· applies only in this article and in Articles 396-3 and 396-4