Notwithstanding paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of information held by the Minister, including information on the content of the results of past examinations of the person liable for tax who is the other party to the examination or on the content of the business conducted by that person, that there is a risk of facilitating illegal or improper acts or making it difficult to ascertain accurate facts, or any other risk of hindering the proper conduct of the examination relating to the enterprise tax on the business conducted by a corporation, the notice under that paragraph is not required.
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person liable for taxmachine translation
「納税義務者」
A corporation listed in Article 72-49-5, paragraph 1, item 1 — one liable, or appearing to be liable, for enterprise tax (事業税) on its business — which an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 72-49-6, paragraph (1)· applies only in this article and in Articles 72-49-7 and 72-49-8