①If necessary for an examination concerning the assessment and collection of tobacco tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of such persons (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 computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in paragraph (1), items (ii) and (iii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof):

②In 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), the 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) is included in the persons found to have the right to receive goods prescribed in item (iii) of that paragraph, and a splitting corporation in a company split in which a person listed in item (i) of that paragraph is the successor corporation in a company split is included in the persons found to have the obligation to deliver goods prescribed in item (iii) of that paragraph.

③In the case referred to in paragraph (1), the tax collection official in question may take the minimum necessary quantity of manufactured tobacco as samples.

④The provisions of Article 74-2, Article 74-3 and Article 74-10 do not apply to the samples taken pursuant to the provisions of the preceding paragraph.

⑤In the case referred to in paragraph (1) or (3), 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.

⑥A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑦Examinations concerning delinquent tax collection procedures for tobacco tax are governed by the provisions of Article 74-27, paragraph (6), notwithstanding the provisions of paragraph (1).

⑧The authority of a prefectural tax collection official under paragraph (1), (3) or (6) must not be construed as having been granted for the purpose of a criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

Tobacco tax must be collected by the method of filing and payment; provided, however, that collection in the case of imposing tobacco tax on a person deemed to be a wholesale seller, etc. under the proviso to Article 74-3, paragraph (4) is to be by the method of ordinary collection.

①A person who is to file and pay tobacco tax pursuant to the preceding Article (hereinafter in this Section referred to as a "taxpayer filing returns") must, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor concerned a return stating, for the period from the first day through the last day of the preceding month, the total number, being the tax base, by item of manufactured tobacco relating to the sale under Article 74-2, paragraph (1) concerning business offices of tobacco retailers located within the area of that prefecture, or relating to the sale or consumption, etc. under paragraph (2) of that Article concerning manufactured tobacco directly managed by offices or places of business of wholesale sellers, etc. located within the area of that prefecture (hereinafter in this Section referred to as the "taxable quantity"), the amount of tobacco tax on that taxable quantity, in the case of seeking exemption under Article 74-6, paragraph (1), the amount of tobacco tax relating to the manufactured tobacco for which it seeks the application of that paragraph, in the case of seeking a deduction under Article 74-14, paragraph (1), the amount of tobacco tax for which it seeks the application of that paragraph, and other necessary matters, and must pay to that prefecture the amount of tax to be paid on the basis of that return. In this case, there must be attached to the return to be submitted to the prefectural governor, as provided by Order of the Ministry of Internal Affairs and Communications, the documents prescribed in Article 74-6, paragraph (3) and a document stating the details of the quantity, by item, of manufactured tobacco returned under Article 74-14, paragraph (1), and, for a return to be submitted to the prefectural governor of the location of the principal office or place of business, a document stating the facts concerning the purchase and sale of manufactured tobacco during the period from the first day through the last day of the preceding month.

②A wholesale seller, etc. must, even where there is no amount of tobacco tax to be filed and paid to the prefecture in which its principal office or place of business is located for the period from the first day through the last day of the preceding month and no taxable quantity to serve as its basis, submit a return to the prefectural governor concerned, as provided by Order of the Ministry of Internal Affairs and Communications, in accordance with the provisions of the preceding paragraph.

④The Minister for Internal Affairs and Communications may revoke the designation under the provisions of the preceding paragraph where the Minister finds that a wholesale seller, etc. for which that designation was made no longer falls under the requirements prescribed in that paragraph, or that other circumstances inappropriate for the safeguarding of tobacco tax have arisen.

⑤Among wholesale sellers, etc. that have had manufactured tobacco returned under Article 74-14, paragraph (1), a person who, in the month in which it is to receive the deduction under that paragraph, is not required to submit a return under paragraphs (1) through (3) and who seeks a refund of the amount equivalent to the amount to be deducted under paragraph (1) of that Article may, as provided by Order of the Ministry of Internal Affairs and Communications, submit a return stating the amount for which it seeks the refund and other matters to the prefectural governor of the location of the business office of the tobacco retailer relating to the manufactured tobacco so returned. In this case, a document stating the details of the quantity, by item, of the manufactured tobacco relating to that return of goods must be attached to the return to be submitted to the prefectural governor, as provided by Order of the Ministry of Internal Affairs and Communications.

①Where a wholesale seller, etc. has submitted a return under the provisions of paragraph (1) of the preceding Article within the deadline for filing, has submitted an application for an extension of the due date for payment to the prefectural governor to whom that return is to be submitted by the due date for payment under that paragraph, and has provided, as provided by Cabinet Order, security listed in the items of Article 16, paragraph (1) equivalent to all or part of the amount of tobacco tax to be paid on the basis of that return, that prefectural governor may extend the due date for payment of the tobacco tax equivalent to the amount of that security by up to one month, only where it is found that it is extremely difficult for that wholesale seller, etc. to pay the tobacco tax equivalent to the amount of that security by that due date for payment because of reasons such as the considerable period required to collect the sales proceeds of manufactured tobacco or reasons similar thereto.

②The provisions of Article 16, paragraph (3) and Article 16-5, paragraphs (1), (2) and (4) apply mutatis mutandis to the security under the provisions of the preceding paragraph.

①A taxpayer filing returns who is to submit a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) may, even after the deadline for filing that return, file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) until notified of a determination under the provisions of Article 74-20, paragraph (4).

②A taxpayer filing returns who has submitted a return or an amended return pursuant to the provisions of Article 74-10, paragraphs (1) through (3), the preceding paragraph or this paragraph, or who has received a reassessment or determination under the provisions of Article 74-20, paragraphs (1) through (3), must, where there is a shortfall in the taxable quantity or amount of tax relating to that return or amended return, or that reassessment or determination, without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications to the prefectural governor to whom the return or amended return was submitted pursuant to the provisions of Article 74-10, paragraphs (1) through (3), the preceding paragraph or this paragraph, or the prefectural governor who made the determination under the provisions of Article 74-20, paragraph (2), and pay to that prefecture the amount of tax increased by the amendment.