# 地方税法 / Local Tax Act — 第百八十八条 (Article 188) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-188. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百八十八条 (Article 188)（徴税吏員の鉱区税に関する調査に係る質問検査権） — address `art-188` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-188 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-188 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百八十八条（徴税吏員の鉱区税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Mining Area Tax caption: machine translation, not official art-188 · https://japanlaw.org/en/local-tax-act/art-188 · https://japanlaw.org/l/325AC0000000226/art-188 **第一項** 道府県の徴税吏員は、鉱区税の賦課徴収に関する調査のために必要がある場合においては、納税義務者又は納税義務があると認められる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。 art-188/par-1 · https://japanlaw.org/en/local-tax-act/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/art-188/par-1 If necessary for an examination concerning the assessment and collection of mining area tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, inspect books and documents relating to the business of that person (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof). machine translation, not official **第二項** 前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを呈示しなければならない。 art-188/par-2 · https://japanlaw.org/en/local-tax-act/art-188/par-2 · https://japanlaw.org/l/325AC0000000226/art-188/par-2 In the case referred to in the preceding paragraph, the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned. machine translation, not official **第三項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。 art-188/par-3 · https://japanlaw.org/en/local-tax-act/art-188/par-3 · https://japanlaw.org/l/325AC0000000226/art-188/par-3 A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1). machine translation, not official **第四項** 鉱区税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第二百条第六項の定めるところによる。 art-188/par-4 · https://japanlaw.org/en/local-tax-act/art-188/par-4 · https://japanlaw.org/l/325AC0000000226/art-188/par-4 Examinations concerning delinquent tax collection procedures for mining area tax are governed by the provisions of Article 200, paragraph (6), notwithstanding the provisions of paragraph (1). machine translation, not official **第五項** 第一項又は第三項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。 art-188/par-5 · https://japanlaw.org/en/local-tax-act/art-188/par-5 · https://japanlaw.org/l/325AC0000000226/art-188/par-5 The authority of a prefectural tax collection official under paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation. machine translation, not official --- ## Cites - art-188/par-1: 次条第一項第一号 → 地方税法 第百八十九条第一項第一号 (Article 189, paragraph (1), item (i)), art-189/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-189/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-189/par-1/item-1 - art-188/par-1: 第二号 → 地方税法 第百八十九条第一項第二号 (Article 189, paragraph (1), item (ii)), art-189/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-189/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-189/par-1/item-2 - art-188/par-2: 前項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/art-188/par-1 - art-188/par-3: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/art-188/par-1 - art-188/par-4: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/art-188/par-1 - art-188/par-4: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/art-200/par-6 · https://japanlaw.org/l/325AC0000000226/art-200/par-6 - art-188/par-5: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/art-188/par-1 · https://japanlaw.org/l/325AC0000000226/art-188/par-1 - art-188/par-5: 第三項 → 地方税法 第百八十八条第三項 (Article 188, paragraph (3)), art-188/par-3 — https://japanlaw.org/en/local-tax-act/art-188/par-3 · https://japanlaw.org/l/325AC0000000226/art-188/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第百八十八条第二項（徴税吏員の鉱区税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-188/par-2 · https://japanlaw.org/l/325AC0000000226/art-188/par-2 - 地方税法 第百八十八条第三項（徴税吏員の鉱区税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-188/par-3 · https://japanlaw.org/l/325AC0000000226/art-188/par-3 - 地方税法 第百八十八条第四項（徴税吏員の鉱区税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-188/par-4 · https://japanlaw.org/l/325AC0000000226/art-188/par-4 - 地方税法 第百八十八条第五項（徴税吏員の鉱区税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-188/par-5 · https://japanlaw.org/l/325AC0000000226/art-188/par-5 - 地方税法 第百八十九条第一項第一号（鉱区税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-189/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-189/par-1/item-1 - 地方税法 第百八十九条第一項第二号（鉱区税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-189/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-189/par-1/item-2 - 地方税法 第百八十九条第一項第三号（鉱区税に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-189/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-189/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-099, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27