①When it is necessary for an examination concerning aviation fuel tax or tax for promotion of power-resources development, the relevant official of the National Tax Agency, etc. may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect their books and documents or other articles (in the case of an examination of a person listed in item (i), (b) or item (ii), (b), limited to books and documents or other articles relating to that person's business), or request the presentation or submission of those articles:

②Of the relevant officials of the National Tax Agency, etc. prescribed in the preceding paragraph, the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning aviation fuel tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the aircraft owner, etc. (including, in an examination concerning aviation fuel tax of an aircraft owner, etc. that has a domicile, a residence, an office, a place of business, a storage site for aviation fuel 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), and, in an examination concerning tax for promotion of power-resources development, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the general electricity transmission and distribution business operator, etc. (including, in an examination concerning tax for promotion of power-resources development of a general electricity transmission and distribution business operator, etc. that has a business office, an office or any other place of business, or electric facilities prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), 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.

When it is necessary for an examination of national tax, the relevant official of the National Tax Agency, etc. or of customs may retain articles submitted in that examination.

①The competent regional commissioner may request a business operator (including a corporation established under a special Act) or a public agency that becomes a counterparty to specified transactions or that provides a venue for specified transactions (hereinafter referred to as a "specified business operator, etc." in this Article) to report specified matters concerning specified transaction parties, with the scope of the specified transaction parties set, by a day determined within a period not exceeding 60 days by taking into consideration the number of days normally required for the preparation thereof.

②The disposition under the provisions of the preceding paragraph may be made only when it is necessary for an examination concerning national tax and any of the following items applies:

③In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

④When the competent regional commissioner intends to make a disposition under the provisions of paragraph (1), the competent regional commissioner must obtain the approval of the Commissioner of the National Tax Agency in advance.

⑤A disposition under the provisions of paragraph (1) is made by the competent regional commissioner notifying the specified business operator, etc. in writing of the scope of the specified transaction parties prescribed in that paragraph and the other matters for which a report is requested under the provisions of that paragraph, and of the day prescribed in that paragraph.

⑥In making a disposition under the provisions of paragraph (1), the competent regional commissioner must give consideration to the administrative burden on the specified business operator, etc.

The authority of the relevant official or the regional commissioner under the provisions of Articles 74-2 through 74-7 (Right of Officials to Ask Questions and Conduct Inspections, etc.) or the preceding Article must not be construed as having been granted for the purpose of criminal investigation.

①When a district director, etc. (meaning the Commissioner of the National Tax Agency, a regional commissioner or a district director, or the director-general of a customs house; the same applies hereinafter up to Article 74-11 (Procedures upon Completion of Examination)) has the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to that Article) conduct questioning, inspection or a request for presentation or submission under the provisions of Articles 74-2 through 74-6 (Right of Officials to Ask Questions and Conduct Inspections) (hereinafter referred to as "questioning, inspection, etc.") in an on-site examination of a person liable for tax (in the case of an examination conducted by the relevant official of customs, limited to one conducted after the receipt of the taxable items of consumption tax, etc. from a bonded area or one conducted with regard to international tourist tax; the same applies hereinafter up to that Article), the district director, etc. is to notify the person liable for tax (including, where the person liable for tax has a tax representative, that tax representative) in advance to that effect and of the following matters:

②When the district director, etc. has been requested by a person liable for tax who has received a notice under the provisions of the preceding paragraph, with reasonable grounds given, to change the matters listed in item (i) or (ii) of that paragraph, the district director, etc. is to endeavor to consult on those matters.

③In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

④The provisions of paragraph (1) do not preclude the relevant official from conducting questioning, inspection, etc. with regard to matters other than the matters listed in items (iii) through (vi) of that paragraph pertaining to the examination, in the case where, as a result of the examination, an error has come to be suspected with regard to those other matters. In this case, the provisions of that paragraph do not apply to questioning, inspection, etc. concerning those matters.

⑤In the case where a person liable for tax has a tax representative, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has given consent, it is sufficient for the notice under the provisions of paragraph (1) to the person liable for tax to be given to the tax representative.

⑥In the case where a person liable for tax has two or more tax representatives, if the case falls under a case specified by Ministry of Finance Order as a case where the person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient for the notice under the provisions of paragraph (1) to those tax representatives to be given to the representative tax representative.