Article 73-8Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Real Property Acquisition Tax
第七十三条の八（徴税吏員の不動産取得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 real property acquisition tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents of the persons in items (i) to (iii) (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) and other articles, or request the presentation or submission of those articles (including copies thereof).
道府県の徴税吏員は、不動産取得税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又は第一号から第三号までの者の帳簿書類（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 the right to receive money or goods from a person listed in the preceding item;
前号に掲げる者から金銭又は物品を受け取る権利があると認められる者
a person found to have delivered a house acquired by a person listed in item (i) to that person;
第一号に掲げる者にその者の取得に係る家屋を引き渡したと認められる者
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the real property acquisition tax in question.
前三号に掲げる者以外の者で当該不動産取得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) 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 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 the right to receive money or goods prescribed in item (ii) of the preceding paragraph.
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 real property acquisition tax are governed by the provisions of Article 73-36, paragraph (6), notwithstanding the provisions of paragraph (1).
不動産取得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、第七十三条の三十六第六項の定めるところによる。
The authority of a prefectural tax collection official under paragraph (1) or (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 73-8, paragraph (2)· applies only in this paragraph
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 73-8, paragraph (2)· applies only in this paragraph