Article 74-2Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.

①When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "National Tax Agency, etc.") or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax (excluding an examination of a criminal tax case prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.); hereinafter the same applies in this Chapter)) may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect the books and documents or other articles relating to their business (in the case of an examination conducted by the relevant official of customs, taxable goods (meaning taxable goods as prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act; the same applies in item (iv), (a)) or export goods (meaning the goods prescribed in Article 8, paragraph (1) (Exemption for Transfers of Export Goods at Export Goods Sales Sites) of that Act; the same applies in item (iv), (a)), or the books and documents or other articles relating to them), or request the presentation or submission of those articles (including copies thereof; the same applies in the following Article through Article 74-6 (Right of Officials to Ask Questions and Conduct Inspections)):

②For the purpose of applying the provisions of item (ii) of the preceding paragraph in the case where a company split has taken place, a splitting corporation (meaning a splitting corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to be obliged to make a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, and a successor corporation in a company split (meaning a successor corporation in a company split as prescribed in Article 2, item (xii)-3 of that Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to have a right to receive a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, respectively.

③For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), respectively.

④Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning corporation tax or local corporation tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the corporation (including, in questioning, inspection or a request for presentation or submission under the provisions of that paragraph directed at another group tax sharing corporation in connection with an examination concerning corporation tax on the income for each business year of a group tax sharing corporation or local corporation tax pertaining to that corporation tax, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the group tax sharing corporation, and, in an examination concerning corporation tax or local corporation tax of a corporation that has its head office, a branch office, a factory, a business office or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over its place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning consumption tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (including, in an examination concerning consumption tax of a person listed in paragraph (1), item (iii), (a) who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.

⑤In the case where the place for tax payment has changed after a notice of examination (meaning a notice of examination as prescribed in Article 65, paragraph (6) (Penalty Tax for Understatement); the same applies hereinafter in this paragraph) has been given with regard to corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; the same applies hereinafter in this paragraph), if the regional commissioner or district director having jurisdiction over the place for tax payment before the change (hereinafter referred to as the "former place for tax payment" in this paragraph) finds it necessary, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment may, in place of the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment after the change, ask questions of, conduct inspections of, or request the presentation or submission from the persons specified in paragraph (1), item (ii) or (iii) pertaining to the examination concerning the corporation tax, etc. (limited to an examination pertaining to the notice of examination) under the provisions of that paragraph. In this case, for the purpose of applying the provisions of the preceding paragraph, the phrase "the place for tax payment of the corporation" in that paragraph is deemed to be replaced with "the former place for tax payment of the corporation (meaning the former place for tax payment prescribed in the following paragraph; the same applies hereinafter in this paragraph)"; the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; the phrase "the place for tax payment of the group tax sharing corporation" is deemed to be replaced with "the former place for tax payment of the group tax sharing corporation"; the phrase "its place for tax payment" is deemed to be replaced with "its former place for tax payment"; the phrase "the place for tax payment of the business operator" is deemed to be replaced with "the former place for tax payment of the business operator"; and the phrase "other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment" is deemed to be replaced with "other than the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment".