Article 72-84Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Transfer Levy

①If necessary for an examination concerning the assessment and collection of the transfer levy, a prefectural tax collection official may question the following persons, inspect books and documents relating to their business (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been created or retained in lieu of creating or retaining them, those electronic or magnetic records; the same applies in item (i) and item (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):

②In applying the provisions of the preceding paragraph where there has been a split, a splitting corporation (meaning a corporation that has made a split; the same applies hereinafter in this paragraph) is deemed to be a person found to be under an obligation to carry out the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in item (ii) of the preceding paragraph, and a succeeding corporation in a split (meaning a corporation that has succeeded to the business of the splitting corporation by the split) is deemed to be a person found to have a right to receive the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in that item.

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 prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤The authority of a prefectural tax collection official under paragraph (1) or the preceding paragraph must not be interpreted as having been granted for the purpose of a criminal investigation.