Article 446Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Light Motor Vehicle Tax

①If necessary for an examination concerning the assessment and collection of light motor vehicle tax, a municipal tax collection official may question a person liable for tax or a person found to have a tax liability, or inspect the books and documents relating to the business of those persons (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, 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) and 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 concerned must carry an identification card certifying the official's status and present it when requested by a person concerned.

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

④With respect to an examination concerning delinquent tax collection procedures for light motor vehicle tax, notwithstanding paragraph (1), the matter is as provided in Article 460, paragraph (6).

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