Article 141Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures

When it is necessary to investigate the property of a delinquent taxpayer for the purpose of a delinquent tax collection procedure, a collection official may, within the scope found to be necessary, question the persons listed in the following items, inspect books and documents relating to the property of such persons (including, where electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by human senses, which are used for information processing by computers) are created or kept in lieu of the creation or keeping of such books and documents, those electronic or magnetic records; the same applies in Article 146-2 (Requests for Cooperation to Business Operators, etc.) and Article 188, item (iii) (Penal Provisions)) and other articles, and request the presentation or submission of such articles (including copies thereof).