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Article 74-3Right of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.

第七十四条の三（当該職員の相続税等に関する調査等に係る質問検査権）

When it is necessary for an examination concerning inheritance tax or gift tax, for the collection of inheritance tax or gift tax, or for an examination concerning land value tax, the relevant official of the National Tax Agency, etc. may, according to the category of examination or collection listed in each of the following items, ask questions of the persons specified in that item, inspect the property of a person listed in item (i), (a) or the land, etc. (meaning land, etc. as prescribed in Article 2, item (i) (Definitions) of the Land-holding Tax Act; the same applies hereinafter in this Article) of a person listed in item (ii), (a) through (c), or the books and documents or other articles relating to that property or land, etc., or request the presentation or submission of those articles:

国税庁等の当該職員は、相続税若しくは贈与税に関する調査若しくは相続税若しくは贈与税の徴収又は地価税に関する調査について必要があるときは、次の各号に掲げる調査又は徴収の区分に応じ、当該各号に定める者に質問し、第一号イに掲げる者の財産若しくは第二号イからハまでに掲げる者の土地等（地価税法第二条第一号（定義）に規定する土地等をいう。以下この条において同じ。）若しくは当該財産若しくは当該土地等に関する帳簿書類その他の物件を検査し、又は当該物件の提示若しくは提出を求めることができる。

examination concerning inheritance tax or gift tax, or collection of inheritance tax or gift tax: the following persons:

相続税若しくは贈与税に関する調査又は相続税若しくは贈与税の徴収　次に掲げる者

a person who has tax liability for inheritance tax or gift tax under the provisions of the Inheritance Tax Act or a person found to have that tax liability (hereinafter referred to as a "person liable for tax, etc." in this item and the following paragraph);

相続税法の規定による相続税又は贈与税の納税義務がある者又は納税義務があると認められる者（以下この号及び次項において「納税義務がある者等」という。）

a person who has submitted a record prescribed in Article 59 (Submission of Records) of the Inheritance Tax Act or a person found to be obliged to submit that record;

相続税法第五十九条（調書の提出）に規定する調書を提出した者又はその調書を提出する義務があると認められる者

a person found to have had a claim or obligation with respect to a person liable for tax, etc. or found to have a claim or obligation with respect to a person liable for tax, etc.;

納税義務がある者等に対し、債権若しくは債務を有していたと認められる者又は債権若しくは債務を有すると認められる者

a corporation of which a person liable for tax, etc. is found to have been a shareholder or investor or is found to be a shareholder or investor;

納税義務がある者等が株主若しくは出資者であつたと認められる法人又は株主若しくは出資者であると認められる法人

a person found to have transferred property to a person liable for tax, etc. or found to be obliged to transfer property to a person liable for tax, etc.;

納税義務がある者等に対し、財産を譲渡したと認められる者又は財産を譲渡する義務があると認められる者

a person found to have acquired property from a person liable for tax, etc. or found to have a right to acquire property from a person liable for tax, etc.;

納税義務がある者等から、財産を譲り受けたと認められる者又は財産を譲り受ける権利があると認められる者

a person found to have kept the property of a person liable for tax, etc. or found to keep that property;

納税義務がある者等の財産を保管したと認められる者又はその財産を保管すると認められる者

examination concerning land value tax: the following persons:

地価税に関する調査　次に掲げる者

a person who has tax liability for land value tax under the provisions of the Land-holding Tax Act or a person found to have that tax liability;

地価税法の規定による地価税の納税義務がある者又は納税義務があると認められる者

a person found to have made a transfer of land, etc. (including the creation of a leasehold right, etc. prescribed in Article 2, item (ii) of the Land-holding Tax Act and any other act of allowing another person to use or derive profits from the land, etc.; the same applies in (b)) to a person listed in (a) or found to have received a transfer of land, etc. from a person listed in (a), or a person found to have acted as an agent or intermediary in such a transfer;

イに掲げる者に土地等の譲渡（地価税法第二条第二号に規定する借地権等の設定その他当該土地等の使用又は収益をさせる行為を含む。ロにおいて同じ。）をしたと認められる者若しくはイに掲げる者から土地等の譲渡を受けたと認められる者又はこれらの譲渡の代理若しくは媒介をしたと認められる者

a person found to manage or to have managed land, etc. held by a person listed in (a).

イに掲げる者の有する土地等を管理し、又は管理していたと認められる者

When it is necessary for an examination concerning inheritance tax or gift tax pertaining to a person liable for tax, etc. or for the collection of that inheritance tax or gift tax, the relevant official of the National Tax Agency, etc. may request to inspect the part concerning the person liable for tax, etc. of a notarial deed prepared by a notary (where the notarial deed has been prepared in the form of an electronic or magnetic record, a document showing the content of the information recorded in that electronic or magnetic record), or may ask the notary questions about its content.

国税庁等の当該職員は、納税義務がある者等に係る相続税若しくは贈与税に関する調査又は当該相続税若しくは贈与税の徴収について必要があるときは、公証人の作成した公正証書（当該公正証書が電磁的記録をもつて作成された場合にあつては、その電磁的記録に記録された情報の内容を表示したもの）のうち当該納税義務がある者等に関する部分の閲覧を求め、又はその内容について公証人に質問することができる。

For the purpose of applying the provisions of paragraph (1), item (ii) in the case where a company split has taken place, a splitting corporation is to be included in the persons found to have made a transfer of land, etc. prescribed in (b) of that item, and a successor corporation in a company split is to be included in the persons found to have received a transfer of land, etc. prescribed in (b) of that item, respectively.

分割があつた場合の第一項第二号の規定の適用については、分割法人は同号ロに規定する土地等の譲渡をしたと認められる者に、分割承継法人は同号ロに規定する土地等の譲渡を受けたと認められる者に、それぞれ含まれるものとする。

Of 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 land value tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the person holding the land, etc. (including, in an examination concerning land value tax of a person listed in item (ii), (a) of that paragraph 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).

第一項に規定する国税庁等の当該職員のうち、国税局又は税務署の当該職員は、地価税に関する調査にあつては、土地等を有する者の納税地の所轄国税局又は所轄税務署の当該職員（納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に住所、居所、本店、支店、事務所、事業所その他これらに準ずるものを有する同項第二号イに掲げる者に対する地価税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。）に限るものとする。

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Article 74-3Right of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.