Article 707Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Water Utilization and Land Benefit Tax, etc.

①A tax collection official of a local government may, where necessary for an examination concerning the assessment and collection of water utilization and land benefit tax, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); 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).

②A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation through a company split; the same applies hereinafter in this paragraph) in a company split whose splitting corporation (meaning a corporation that has transferred the assets and liabilities it holds through a company split; the same applies hereinafter in this paragraph) is a person listed in item (i) or (ii) of the preceding paragraph, and a splitting corporation in a company split whose successor corporation in a company split is a person listed in item (i) or (ii) of the preceding paragraph, are included in the persons found to have an obligation to provide money or articles prescribed in item (iii) of that paragraph.

③In 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.

④A tax collection official of a local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤With regard to an investigation concerning delinquent tax collection procedures for water utilization and land benefit tax, etc., notwithstanding the provisions of paragraph (1), the matter is as provided in Article 728, paragraph (7).

⑥The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.