Article 72-59Inspection, etc. of Documents Relating to Income Tax or Prefectural Inhabitant Tax
第七十二条の五十九（所得税又は道府県民税に関する書類の供覧等）
Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by an individual who is a person liable for enterprise tax and has a tax liability for income tax, or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that individual, the Government is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者で所得税の納税義務がある個人が政府に提出した申告書若しくは修正申告書又は政府が当該個人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the mayor of the municipality to allow inspection or recording of a return submitted to the mayor of the municipality by an individual who is a person liable for enterprise tax and has a tax liability for prefectural inhabitant tax, or of documents relating to an assessment determination made by the mayor of the municipality with respect to the prefectural inhabitant tax on that individual, the mayor of the municipality is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
道府県知事が事業税の賦課徴収について、市町村長に対し、事業税の納税義務者で道府県民税の納税義務がある個人が市町村長に提出した申告書又は市町村長が当該個人に係る道府県民税についてした賦課決定に関する書類を閲覧し、又は記録することを請求した場合には、市町村長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
Read this with the articles around it