Article 588Power of Tax Collection Officials to Question and Inspect in Investigations Concerning the Special Land Holding Tax
第五百八十八条（徴税吏員の特別土地保有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 the special land holding tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents of the persons 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 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).
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 listed in the preceding item, or a person found to have a right to receive money or goods from a person listed in the preceding item;
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that special land holding tax.
前二号に掲げる者以外の者で当該特別土地保有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 (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) 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) is included in the persons found to have the right to receive goods prescribed in item (ii) of the preceding paragraph, and a splitting corporation in a company split in which a person listed in item (i) of the preceding paragraph is the successor corporation in a company split is included in the persons found to have the obligation to deliver 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 the special land holding tax are governed by the provisions of Article 613, paragraph (6), notwithstanding the provisions of paragraph (1).
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.
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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 588, 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 588, paragraph (2)· applies only in this provision