Article 72-7Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Enterprise Tax
第七十二条の七（徴税吏員の事業税に関する調査に係る質問検査権）
If necessary for an examination concerning the assessment and collection of the enterprise tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person in item (i) or (ii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article, Article 72-49-5, paragraph (1), Article 72-49-6, paragraph (1), item (vi), Article 72-49-10, paragraph (1), items (i) and (ii), Article 72-63, paragraph (1), Article 72-63-2, paragraph (1), item (vi), and Article 72-64, paragraph (1), items (i) and (ii)) and other articles, or request the presentation or submission of those articles (including copies thereof).
道府県の徴税吏員は、事業税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号、第七十二条の四十九の五第一項、第七十二条の四十九の六第一項第六号、第七十二条の四十九の十第一項第一号及び第二号、第七十二条の六十三第一項、第七十二条の六十三の二第一項第六号並びに第七十二条の六十四第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to have an obligation to give money or goods to a person prescribed in the preceding item;
前号に規定する者に金銭又は物品を給付する義務があると認められる者
a person, other than those listed in the preceding two items, who is found to be directly related to the assessment and collection of the enterprise tax in question.
前二号に掲げる者以外の者で当該事業税の賦課徴収に関し直接関係があると認められる者
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph and in Article 72-49-5, paragraph (2)) in a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph and in Article 72-49-5, paragraph (2)), and a splitting corporation in a company split in which a person listed in that item is the successor corporation in a company split, are included in the persons found to have an obligation to give money or goods prescribed in item (ii) of the preceding paragraph.
前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項及び第七十二条の四十九の五第二項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項及び第七十二条の四十九の五第二項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
In 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.
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
Examinations concerning delinquent tax collection procedures for the enterprise tax are governed by the provisions of Article 72-68, paragraph (6), notwithstanding the provisions of paragraph (1).
事業税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七十二条の六十八第六項の定めるところによる。
The authority of a prefectural tax collection official under paragraphs (1) and (4) must not be construed as having been granted for the purpose of a criminal investigation.
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 72-7, paragraph (2)· applies only in this paragraph and in Article 72-49-5, paragraph (2)
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 72-7, paragraph (2)· applies only in this paragraph and in Article 72-49-5, paragraph (2)