Notwithstanding the provisions of paragraph (1) of the preceding Article, the notice under the provisions of that paragraph is not required if the district director, etc. finds that, in light of the content of the returns or past examination results of the person liable for tax listed in paragraph (3), item (i) of that Article who is the subject of the examination, information concerning the content of the business that person operates, or other information held by the National Tax Agency, etc. or customs, there is a risk of facilitating illegal or improper conduct or of making it difficult to ascertain the accurate tax basis, etc. or tax amount, etc., or any other risk of hindering the proper conduct of an examination concerning national tax.

①If, as a result of an on-site examination concerning national tax, the district director, etc. does not find that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment); the same applies hereinafter in this Article) should be made, the district director, etc. is to notify in writing a person liable for tax (meaning a person liable for tax listed in Article 74-9, paragraph (3), item (i) (Advance Notice of Examination to Persons Liable for Tax, etc.); the same applies hereinafter in this Article) who was subject to questioning, inspection, etc. in that examination that, at that point in time, no reassessment or determination, etc. is found to be necessary.

②If, as a result of an examination concerning national tax, it is found that a reassessment or determination, etc. should be made, the relevant official is to explain to the person liable for tax the content of the examination results (including the amount for which it has been found that a reassessment or determination, etc. should be made and the reasons therefor).

③When giving an explanation under the provisions of the preceding paragraph, the relevant official may recommend that the person liable for tax file an amended return or a return after the due date. In this case, the relevant official must explain that, if the person liable for tax files a tax return with regard to the results of the examination, the person may not file an appeal but may make a request for reassessment, and must deliver a document stating that effect.

④In the case where a person liable for tax who was subject to questioning, inspection, etc. through an on-site examination has a tax representative prescribed in Article 74-9, paragraph (3), item (ii), if the person liable for tax has given consent, the notice, explanation or delivery prescribed in the preceding three paragraphs (hereinafter referred to as a "notice, etc." in this paragraph) may be given to the tax representative in lieu of being given to the person liable for tax.

⑤Even after the notice under paragraph (1) has been given, after a person liable for tax has filed an amended return or a return filed after the due date or has paid national withholding tax with regard to the results of the examination (limited to an on-site examination) referred to in paragraph (2), or after a reassessment or determination, etc. has been made, the relevant official may, if the official finds an error in light of newly obtained information, conduct questioning, inspection, etc. of the person liable for tax who has received that notice, who has filed the amended return or return filed after the due date or paid the national withholding tax, or who has received the reassessment or determination, etc., pursuant to the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections).

①When it is necessary for an examination concerning national tax, the relevant official of 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, etc. or international tourist tax) may request a business operator (including a corporation established under a special Act) or a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the examination, or to give other cooperation.

②When it is necessary for a review concerning a license under the provisions of Chapter II (Liquor Manufacturing Licenses, Liquor Sales Business Licenses, etc.) of the Liquor Tax Act, the relevant official of the National Tax Agency, etc. may request a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the review, or to give other cooperation.

When conducting questioning, inspection, a request for presentation or submission, a request for inspection of documents, collection of samples, prohibition of movement or sealing under the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections), or when performing the duties referred to in the preceding Article, the relevant official of the National Tax Agency, etc. or of customs must carry a certificate of identification and must present it when requested by any person concerned.

A financial institution, etc. (meaning a person listed in any of the items of Article 2, paragraph (1) (Definitions) of the Deposit Insurance Act (Act No. 34 of 1971) or an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)) and the domicile or residence of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the details of deposits and savings, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of depositors, etc. that the financial institution, etc. holds.

An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person listed in Article 44, paragraph (1), item (xiii) (Opening of Accounts by Account Management Institutions) of that Act); the same applies hereinafter in this Article and in paragraph (2) of the following Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and in the following Article), and other matters concerning the details of corporate bonds, etc. (meaning corporate bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in paragraph (1) of the following Article) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the account management institution holds.

①A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, pursuant to the provisions of Cabinet Order, manage participant information (meaning the name and the domicile or residence of a participant of that book-entry transfer institution or of its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act; the same applies in the following paragraph), and other matters concerning the details of shares, etc. (meaning those corporate bonds, etc. that are specified by Ministry of Finance Order; the same applies in that paragraph) that are specified by Ministry of Finance Order) in a state in which it can be searched by the identification numbers of the participants that the book-entry transfer institution holds.

②When a book-entry transfer institution is requested, by a person required to submit a record to a district director under the national tax laws (limited to an issuer of shares, etc. or an account management institution), to provide the identification number and other matters specified by Ministry of Finance Order (referred to as the "identification number, etc." in this paragraph) of a participant of that book-entry transfer institution or of its subordinate institution (limited to a person holding rights in the shares, etc. or a participant of that account management institution; the same applies hereinafter in this paragraph), the book-entry transfer institution is to provide, pursuant to the provisions of Cabinet Order, the identification number, etc. of the participant that it holds to the person required to submit the record.