Article 72-63Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Relating to Individual Enterprise Tax

①In the case of Article 72-54, paragraph (5) or (7), an official of the Ministry of Internal Affairs and Communications who is designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 72-64 referred to as an "official designated by the Minister for Internal Affairs and Communications") may, where necessary for an examination for the reassessment or determination of the tax base amount and its apportionment, question the following persons, or inspect books and documents or other articles relating to the business of a person set forth in item (i) or (ii), or request the presentation or submission of those articles (including copies thereof).

②In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving the official's status and present it when requested by a person concerned.

③An official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain articles submitted to the official pursuant to the provisions of paragraph (1).

④The authority of an official designated by the Minister for Internal Affairs and Communications under paragraph (1) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.