# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の四 (Article 74-4) - 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: 第七十四条の四 (Article 74-4)（当該職員の酒税に関する調査等に係る質問検査権） — address `art-74-4` - 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-74-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-4 - 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. --- ### 第七十四条の四（当該職員の酒税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 Liquor Tax caption: machine translation, not official art-74-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4 · https://japanlaw.org/l/337AC0000000066/art-74-4 **第一項** 国税庁等又は税関の当該職員（以下第四項までにおいて「当該職員」という。）は、酒税に関する調査について必要があるときは、酒類製造者等（酒類製造者（酒税法（昭和二十八年法律第六号）第七条第一項（酒類の製造免許）に規定する酒類製造者をいう。以下この条において同じ。）、酒母（同法第三条第二十四号（その他の用語の定義）に規定する酒母をいう。以下この条において同じ。）若しくはもろみ（同法第三条第二十五号に規定するもろみをいう。以下この条において同じ。）の製造者、酒類（同法第二条第一項（酒類の定義及び種類）に規定する酒類をいう。以下この条において同じ。）の販売業者又は特例申告者（同法第三十条の六第二項（納期限の延長）に規定する特例申告者をいう。第四号において同じ。）をいう。第三項において同じ。）に対して質問し、これらの者について次に掲げる物件を検査し、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。 art-74-4/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1 When it is necessary for an examination concerning liquor tax, the relevant official of the National Tax Agency, etc. or of customs (hereinafter referred to as the "relevant official" up to paragraph (4)) may ask questions of a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3)), and may inspect the following articles with regard to these persons or request the presentation or submission of those articles: machine translation, not official **一** 酒類製造者が所持する酒類、酒母、もろみ又は酒類の製造の際生じた副産物 art-74-4/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-1 liquor, yeast starter or moromi mash, or by-products generated in the manufacture of liquor, possessed by a liquor manufacturer; machine translation, not official **二** 酒母の製造者が所持する酒母 art-74-4/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-2 yeast starter possessed by a manufacturer of yeast starter; machine translation, not official **三** もろみの製造者が所持する酒母又はもろみ art-74-4/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-3 yeast starter or moromi mash possessed by a manufacturer of moromi mash; machine translation, not official **四** 酒類の販売業者又は特例申告者が所持する酒類 art-74-4/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-4 liquor possessed by a seller of liquor or a special filer; machine translation, not official **五** 酒類、酒母若しくはもろみの製造、貯蔵若しくは販売又は酒類の保税地域からの引取りに関する一切の帳簿書類 art-74-4/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-5 all books and documents relating to the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area; machine translation, not official **六** 酒類、酒母又はもろみの製造、貯蔵又は販売上必要な建築物、機械、器具、容器又は原料その他の物件 art-74-4/par-1/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-6 buildings, machinery, apparatus, containers or raw materials, or other articles necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash. machine translation, not official **第二項** 当該職員は、前項第一号から第四号までに掲げる物件又はその原料を検査するため必要があるときは、これらの物件又はその原料について、必要最少限度の分量の見本を採取することができる。 art-74-4/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-2 When it is necessary in order to inspect the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials, the relevant official may collect samples of those articles or raw materials in the minimum quantity necessary. machine translation, not official **第三項** 当該職員は、酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等と取引があると認められる者に対して質問し、これらの者の業務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。 art-74-4/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-3 The relevant official may ask questions of a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business, and may inspect the books and documents or other articles relating to the business of these persons or request the presentation or submission of those articles. machine translation, not official **第四項** 当該職員は、酒税の徴収上必要があると認めるときは、酒類製造者又は酒税法第十条第二号（製造免許等の要件）に規定する酒類販売業者の組織する団体（当該団体をもつて組織する団体を含む。）に対してその団体員の酒類の製造若しくは販売に関し参考となるべき事項を質問し、当該団体の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。 art-74-4/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-4 When the relevant official finds it necessary for the collection of liquor tax, the relevant official may ask an association organized by liquor manufacturers or by liquor sellers prescribed in Article 10, item (ii) (Requirements for Manufacturing Licenses, etc.) of the Liquor Tax Act (including an association organized by such associations) about matters that serve as a reference concerning the manufacture or sale of liquor by its members, and may inspect the books and documents or other articles of the association or request the presentation or submission of those articles. machine translation, not official **第五項** 国税庁等の当該職員は、検査のため必要があると認めるときは、酒類製造者若しくは酒母若しくはもろみの製造者の製造場にある酒類、酒母若しくはもろみの移動を禁止し、又は取締り上必要があると認めるときは、酒類製造者の製造場にある次に掲げる物件に封を施すことができる。ただし、第二号の物件について封を施すことができる箇所は、政令で定める。 art-74-4/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5 When the relevant official of the National Tax Agency, etc. finds it necessary for an inspection, the official may prohibit the movement of liquor, yeast starter or moromi mash located at the manufacturing site of a liquor manufacturer or of a manufacturer of yeast starter or moromi mash, or, when the official finds it necessary for control, may seal the following articles located at the manufacturing site of a liquor manufacturer; provided, however, that the points at which the articles listed in item (ii) may be sealed are specified by Cabinet Order: machine translation, not official **一** 酒類の原料（原料用酒類を含む。）の容器 art-74-4/par-5/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5/item-1 containers of raw materials for liquor (including liquor used as raw material); machine translation, not official **二** 使用中の蒸留機（配管装置を含む。）及び酒類の輸送管（流量計を含む。） art-74-4/par-5/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5/item-2 stills in use (including piping equipment) and liquor transfer pipes (including flow meters); machine translation, not official **三** 酒類の製造又は貯蔵に使用する機械、器具又は容器で使用を休止しているもの art-74-4/par-5/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-5/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5/item-3 machinery, apparatus or containers used for the manufacture or storage of liquor whose use has been suspended. machine translation, not official --- ## Cites - art-74-4/par-1: 第四項 → 国税通則法 第七十四条の四第四項 (Article 74-4, paragraph (4)), art-74-4/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-4 - art-74-4/par-1: 酒税法（昭和二十八年法律第六号）第七条第一項 → e-Gov law 328AC0000000006, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-74-4/par-1: この条 → 国税通則法 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4 · https://japanlaw.org/l/337AC0000000066/art-74-4 - art-74-4/par-1: 同法第三条第二十四号 → e-Gov law 328AC0000000006, 第三条第一項第二十四号 (Article 3, paragraph (1), item (xxiv)), art-3/par-1/item-24 — not held in this collection - art-74-4/par-1: 同法第三条第二十五号 → e-Gov law 328AC0000000006, 第三条第一項第二十五号 (Article 3, paragraph (1), item (xxv)), art-3/par-1/item-25 — not held in this collection - art-74-4/par-1: 同法第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-74-4/par-1: 同法第三十条の六第二項 → e-Gov law 328AC0000000006, 第三十条の六第二項 (Article 30-6, paragraph (2)), art-30-6/par-2 — not held in this collection - art-74-4/par-1: 第四号 → 国税通則法 第七十四条の四第一項第四号 (Article 74-4, paragraph (1), item (iv)), art-74-4/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-4 - art-74-4/par-1: 第三項 → 国税通則法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-3 - art-74-4/par-2: 前項第一号から第四号まで → 国税通則法 第七十四条の四第一項第一号 (Article 74-4, paragraph (1), item (i)), art-74-4/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-1 - art-74-4/par-2: 前項第一号から第四号まで → 国税通則法 第七十四条の四第一項第二号 (Article 74-4, paragraph (1), item (ii)), art-74-4/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-2 - art-74-4/par-2: 前項第一号から第四号まで → 国税通則法 第七十四条の四第一項第三号 (Article 74-4, paragraph (1), item (iii)), art-74-4/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-3 - art-74-4/par-2: 前項第一号から第四号まで → 国税通則法 第七十四条の四第一項第四号 (Article 74-4, paragraph (1), item (iv)), art-74-4/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1/item-4 - art-74-4/par-4: 酒税法第十条第二号 → e-Gov law 328AC0000000006, 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — not held in this collection - art-74-4/par-5: 第二号 → 国税通則法 第七十四条の四第五項第二号 (Article 74-4, paragraph (5), item (ii)), art-74-4/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5/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 第七十四条の四第一項（当該職員の酒税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-74-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-1 - 国税通則法 第七十四条の四第二項（当該職員の酒税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-74-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-2 - 国税通則法 第七十四条の四第五項（当該職員の酒税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-74-4/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-4/par-5 - 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 - 租税特別措置法 第八十七条の六第十二項（輸出酒類販売場から移出する酒類に係る酒税の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12 - 租税特別措置法 第八十七条の六第十三項（輸出酒類販売場から移出する酒類に係る酒税の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-87-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-13 - 租税特別措置法 第八十七条の八第四項（みなし製造の規定の適用除外の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-4 - 租税特別措置法 第八十七条の八第五項（みなし製造の規定の適用除外の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-87-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-8/par-5 --- ## 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-20260918T180319-018, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18