# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の三 (Article 74-3)

- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- 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: 第七十四条の三 (Article 74-3)（当該職員の相続税等に関する調査等に係る質問検査権） — address `art-74-3`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-74-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-3
- 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） — Right of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-74-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3 · https://japanlaw.org/l/337AC0000000066/art-74-3</sup>

**第一項**  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。
<sup>art-74-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-74-3/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1</sup>
  examination concerning inheritance tax or gift tax, or collection of inheritance tax or gift tax: the following persons:
  <sup>machine translation, not official</sup>

    **イ**  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。）
    <sup>art-74-3/par-1/item-1/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-1</sup>
    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);
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-74-3/par-1/item-1/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-74-3/par-1/item-1/sub-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-3 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-3</sup>
    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.;
    <sup>machine translation, not official</sup>

    **ニ**  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
    <sup>art-74-3/par-1/item-1/sub-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-4 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-4</sup>
    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;
    <sup>machine translation, not official</sup>

    **ホ**  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
    <sup>art-74-3/par-1/item-1/sub-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-5 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-5</sup>
    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.;
    <sup>machine translation, not official</sup>

    **ヘ**  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
    <sup>art-74-3/par-1/item-1/sub-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-6 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-6</sup>
    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.;
    <sup>machine translation, not official</sup>

    **ト**  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
    <sup>art-74-3/par-1/item-1/sub-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-7 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-7</sup>
    a person found to have kept the property of a person liable for tax, etc. or found to keep that property;
    <sup>machine translation, not official</sup>

  **二**  地価税に関する調査　次に掲げる者
  <sup>art-74-3/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2</sup>
  examination concerning land value tax: the following persons:
  <sup>machine translation, not official</sup>

    **イ**  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
    <sup>art-74-3/par-1/item-2/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2/sub-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **ロ**  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
    <sup>art-74-3/par-1/item-2/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2/sub-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **ハ**  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
    <sup>art-74-3/par-1/item-2/sub-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2/sub-3 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2/sub-3</sup>
    a person found to manage or to have managed land, etc. held by a person listed in (a).
    <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-74-3/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-2</sup>
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.
<sup>machine translation, not official</sup>

**第三項**  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。
<sup>art-74-3/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-3</sup>
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.
<sup>machine translation, not official</sup>

**第四項**  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。
<sup>art-74-3/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-4</sup>
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).
<sup>machine translation, not official</sup>

---

## Cites
- art-74-3/par-1: 第一号 → 国税通則法 第七十四条の三第一項第一号 (Article 74-3, paragraph (1), item (i)), art-74-3/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1
- art-74-3/par-1: 第二号 → 国税通則法 第七十四条の三第一項第二号 (Article 74-3, paragraph (1), item (ii)), art-74-3/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2
- art-74-3/par-1: 地価税法第二条第一号 → e-Gov law 403AC0000000069, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-74-3/par-1: この条 → 国税通則法 第七十四条の三 (Article 74-3), art-74-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3 · https://japanlaw.org/l/337AC0000000066/art-74-3
- art-74-3/par-1/item-1/sub-1: この号 → 国税通則法 第七十四条の三第一項第一号 (Article 74-3, paragraph (1), item (i)), art-74-3/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1
- art-74-3/par-1/item-1/sub-1: 次項 → 国税通則法 第七十四条の三第二項 (Article 74-3, paragraph (2)), art-74-3/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-2
- art-74-3/par-1/item-1/sub-2: 相続税法第五十九条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59
- art-74-3/par-1/item-2/sub-2: 地価税法第二条第二号 → e-Gov law 403AC0000000069, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-74-3/par-3: 第一項第二号 → 国税通則法 第七十四条の三第一項第二号 (Article 74-3, paragraph (1), item (ii)), art-74-3/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2
- art-74-3/par-4: 第一項 → 国税通則法 第七十四条の三第一項 (Article 74-3, paragraph (1)), art-74-3/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1
- art-74-3/par-4: 同項第二号 → 国税通則法 第七十四条の三第一項第二号 (Article 74-3, paragraph (1), item (ii)), art-74-3/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2

## Cited by

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

- 国税通則法 第七十四条の二第一項（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1
- 国税通則法 第七十四条の二第二項（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-2
- 国税通則法 第七十四条の三第一項（当該職員の相続税等に関する調査等に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1
- 国税通則法 第七十四条の三第一項第一号イ（当該職員の相続税等に関する調査等に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-1
- 国税通則法 第七十四条の三第三項（当該職員の相続税等に関する調査等に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-3
- 国税通則法 第七十四条の三第四項（当該職員の相続税等に関する調査等に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-4
- 国税通則法 第七十四条の八第一項（権限の解釈） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-8/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-8/par-1
- 国税通則法 第七十四条の九第一項（納税義務者に対する調査の事前通知等） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1
- 国税通則法 第七十四条の九第三項第一号（納税義務者に対する調査の事前通知等） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-3/item-1
- 国税通則法 第七十四条の十一第五項（調査の終了の際の手続） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-11/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-11/par-5
- 国税通則法 第七十四条の十三第一項（身分証明書の携帯等） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13/par-1
- 国税通則法 第百二十八条第一項第二号 — https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-2
- 国税通則法 第百二十八条第一項第三号 — https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3
- 国税通則法 附則第三十九条第一項（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1
- 国税通則法 附則第三十九条第二項第一号（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2/item-1
- 国税通則法 附則第三十九条第二項第二号（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2/item-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-017, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-018, translated 2026-09-18
- claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20260927T200933-001, translated 2026-09-28
- This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18