Article 700-59Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Hunting Tax

①Where necessary for an examination concerning the assessment and collection of hunting tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, or inspect that person's books and documents (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof).

②In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.

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

④Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for hunting tax is governed by Article 700-66, paragraph (6).

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