Article 674Authority of Tax Collection Officials to Question and Inspect in Examinations Relating to Municipal Non-statutory Ordinary Taxes
第六百七十四条（徴税吏員の市町村法定外普通税に関する調査に係る質問検査権）
Where necessary for an examination concerning the assessment and collection of a municipal non-statutory ordinary tax, a municipal tax collection official may question the following persons, and may inspect the books and documents relating to the business of the persons listed in items (i) to (iii) (including, where an electronic or magnetic record (meaning a record made in electronic form, magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by a computer) is made or kept in lieu of making or keeping them, that electronic or magnetic record; the same applies in Article 675, paragraph (1), items (i) and (ii)) and other articles, or request the presentation or submission of those articles (including copies of them).
市町村の徴税吏員は、市町村法定外普通税の賦課徴収に関する調査のために必要がある場合においては、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（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）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 have an obligation to provide money or goods to a person listed in the preceding two items;
前二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 other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that municipal non-statutory ordinary tax.
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation in a split; the same applies hereinafter in this paragraph) relating to a split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities in a split; the same applies hereinafter in this paragraph), and a splitting corporation relating to a split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are deemed to be included in the persons found to have an obligation to provide money or goods as prescribed in item (iii) of that 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).
Notwithstanding paragraph (1), an examination concerning a delinquent tax collection procedure relating to a municipal non-statutory ordinary tax is governed by Article 695, paragraph (6).
市町村法定外普通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、第六百九十五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
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
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 674, 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 674, paragraph (2)· applies only in this provision