Article 525Authority of Tax Collection Officials to Question and Inspect in Investigations Concerning Mineral Product Tax
第五百二十五条（徴税吏員の鉱産税に関する調査に係る質問検査権）
If necessary for an investigation concerning the assessment and collection of mineral product tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person listed in item (i) or (ii) (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 computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof):
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 have an obligation to deliver money or goods to a person prescribed in the preceding item;
前号に規定す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 other than those listed in the preceding two items who is found to be directly related to the assessment and collection of the mineral product tax in question.
前二号に掲げる者以外の者で当該鉱産税の賦課徴収に関し直接関係があると認められる者
In a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph), and, in a company split in which a person listed in that item is the successor corporation in a company split, the splitting corporation, are included in the persons found to have the obligation to deliver money or goods prescribed in item (ii) of the preceding paragraph.
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
Investigations concerning delinquent tax collection procedures for mineral product tax are governed by the provisions of Article 541, paragraph (6), notwithstanding the provisions of paragraph (1).
鉱産税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第五百四十一条第六項の定めるところによる。
The authority of a municipal tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
Read this with the articles around it
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
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 525, paragraph (2)· applies only in this provision
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 525, paragraph (2)· applies only in this provision