# 地方税法 / Local Tax Act — 第七百七条 (Article 707)

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- 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: 第七百七条 (Article 707)（徴税吏員の水利地益税等に関する調査に係る質問検査権） — address `art-707`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-707
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-707
- 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.

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### 第七百七条（徴税吏員の水利地益税等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 Water Utilization and Land Benefit Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-707 · https://japanlaw.org/en/local-tax-act/art-707 · https://japanlaw.org/l/325AC0000000226/art-707</sup>

  **第一項**  地方団体の徴税吏員は、水利地益税等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、次に掲げる者に質問し、又は第一号から第三号まで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。
  <sup>art-707/par-1 · https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1</sup>
  A tax collection official of a local government may, where necessary for an examination concerning the assessment and collection of water utilization and land benefit tax, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
  <sup>machine translation, not official</sup>

    **一**  納税義務者又は納税義務があると認められる者
    <sup>art-707/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-707/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-1</sup>
    a person liable for tax or a person found to have tax liability;
    <sup>machine translation, not official</sup>

    **二**  特別徴収義務者
    <sup>art-707/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-707/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-2</sup>
    a special collection agent;
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
    <sup>art-707/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-707/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-3</sup>
    a person found to have an obligation to provide money or articles to a person listed in the preceding two items;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる者以外の者で当該水利地益税等の賦課徴収に関し直接関係があると認められる者
    <sup>art-707/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-707/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-4</sup>
    a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the water utilization and land benefit tax, etc. concerned.
    <sup>machine translation, not official</sup>

  **第二項**  前項第一号又は第二号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）及び前項第一号又は第二号に掲げる者を分割承継法人とする分割に係る分割法人は、同項第三号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
  <sup>art-707/par-2 · https://japanlaw.org/en/local-tax-act/art-707/par-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-2</sup>
  A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation through a company split; the same applies hereinafter in this paragraph) in a company split whose splitting corporation (meaning a corporation that has transferred the assets and liabilities it holds through a company split; the same applies hereinafter in this paragraph) is a person listed in item (i) or (ii) of the preceding paragraph, and a splitting corporation in a company split whose successor corporation in a company split is a person listed in item (i) or (ii) of the preceding paragraph, are included in the persons found to have an obligation to provide money or articles prescribed in item (iii) of that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  第一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、これを提示しなければならない。
  <sup>art-707/par-3 · https://japanlaw.org/en/local-tax-act/art-707/par-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-3</sup>
  In the case referred to in paragraph (1), 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.
  <sup>machine translation, not official</sup>

  **第四項**  地方団体の徴税吏員は、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。
  <sup>art-707/par-4 · https://japanlaw.org/en/local-tax-act/art-707/par-4 · https://japanlaw.org/l/325AC0000000226/art-707/par-4</sup>
  A tax collection official of a local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **第五項**  水利地益税等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、第七百二十八条第七項の定めるところによる。
  <sup>art-707/par-5 · https://japanlaw.org/en/local-tax-act/art-707/par-5 · https://japanlaw.org/l/325AC0000000226/art-707/par-5</sup>
  With regard to an investigation concerning delinquent tax collection procedures for water utilization and land benefit tax, etc., notwithstanding the provisions of paragraph (1), the matter is as provided in Article 728, paragraph (7).
  <sup>machine translation, not official</sup>

  **第六項**  第一項又は第四項の規定による地方団体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。
  <sup>art-707/par-6 · https://japanlaw.org/en/local-tax-act/art-707/par-6 · https://japanlaw.org/l/325AC0000000226/art-707/par-6</sup>
  The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
  <sup>machine translation, not official</sup>

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## Cites
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-1
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-2
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-3
- art-707/par-1: 次条第一項第一号 → 地方税法 第七百八条第一項第一号 (Article 708, paragraph (1), item (i)), art-708/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-708/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-708/par-1/item-1
- art-707/par-1: 第二号 → 地方税法 第七百八条第一項第二号 (Article 708, paragraph (1), item (ii)), art-708/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-708/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-708/par-1/item-2
- art-707/par-1/item-3: 前二号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-1
- art-707/par-1/item-3: 前二号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-2
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-1
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-2
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-3
- art-707/par-2: 前項第一号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-1
- art-707/par-2: 第二号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-2
- art-707/par-2: 本項 → 地方税法 第七百七条第二項 (Article 707, paragraph (2)), art-707/par-2 — https://japanlaw.org/en/local-tax-act/art-707/par-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-2
- art-707/par-2: 同項第三号 → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-3
- art-707/par-3: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1
- art-707/par-4: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1
- art-707/par-5: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1
- art-707/par-5: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/en/local-tax-act/art-728/par-7 · https://japanlaw.org/l/325AC0000000226/art-728/par-7
- art-707/par-6: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1
- art-707/par-6: 第四項 → 地方税法 第七百七条第四項 (Article 707, paragraph (4)), art-707/par-4 — https://japanlaw.org/en/local-tax-act/art-707/par-4 · https://japanlaw.org/l/325AC0000000226/art-707/par-4

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百七条第一項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-1 · https://japanlaw.org/l/325AC0000000226/art-707/par-1
- 地方税法 第七百七条第一項第三号（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-3
- 地方税法 第七百七条第一項第四号（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-707/par-1/item-4
- 地方税法 第七百七条第二項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-2 · https://japanlaw.org/l/325AC0000000226/art-707/par-2
- 地方税法 第七百七条第三項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-3 · https://japanlaw.org/l/325AC0000000226/art-707/par-3
- 地方税法 第七百七条第四項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-4 · https://japanlaw.org/l/325AC0000000226/art-707/par-4
- 地方税法 第七百七条第五項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-5 · https://japanlaw.org/l/325AC0000000226/art-707/par-5
- 地方税法 第七百七条第六項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-707/par-6 · https://japanlaw.org/l/325AC0000000226/art-707/par-6
- 地方税法 第七百八条第一項第一号（水利地益税等に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-708/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-708/par-1/item-1
- 地方税法 第七百八条第一項第二号（水利地益税等に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-708/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-708/par-1/item-2
- 地方税法 第七百八条第一項第三号（水利地益税等に係る検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-708/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-708/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-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-171, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-171, 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