# 地方税法 / Local Tax Act — 第二十六条 (Article 26)

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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: 第二十六条 (Article 26)（徴税吏員の道府県民税に関する調査に係る質問検査権） — address `art-26`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-26
- 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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### 第二十六条（徴税吏員の道府県民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 Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/ja/local-tax-act/art-26 · https://japanlaw.org/l/325AC0000000226/art-26</sup>

    **第一項**  道府県の徴税吏員は、法人の道府県民税並びに利子等に係る道府県民税、特定配当等に係る道府県民税及び特定株式等譲渡所得金額に係る道府県民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、次に掲げる者に質問し、又は第一号若しくは第二号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-26/par-1 · https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1</sup>
    A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of corporate prefectural inhabitant tax, prefectural inhabitant tax on interest, etc., prefectural inhabitant tax on specified dividends, etc., and prefectural inhabitant tax on the amount of capital gains from the transfer of specified shares, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (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 items (i) and (ii) of paragraph (1) 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-26/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-26/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-26/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-2</sup>
      a special collection agent;
      <sup>machine translation, not official</sup>

      **三**  前二号に掲げる者以外の者で当該道府県民税の賦課徴収に関し直接関係があると認められる者
      <sup>art-26/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-3</sup>
      a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that prefectural inhabitant tax.
      <sup>machine translation, not official</sup>

    **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、これを提示しなければならない。
    <sup>art-26/par-2 · https://japanlaw.org/ja/local-tax-act/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-26/par-2</sup>
    In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-26/par-3 · https://japanlaw.org/ja/local-tax-act/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-26/par-3</sup>
    A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
    <sup>machine translation, not official</sup>

    **第四項**  道府県民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、第六十八条第六項、第七十一条の十九第六項、第七十一条の四十第六項又は第七十一条の六十第六項の定めるところによる。
    <sup>art-26/par-4 · https://japanlaw.org/ja/local-tax-act/art-26/par-4 · https://japanlaw.org/l/325AC0000000226/art-26/par-4</sup>
    With regard to examinations relating to delinquent tax collection procedures for prefectural inhabitant tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 68, paragraph (6), Article 71-19, paragraph (6), Article 71-40, paragraph (6) or Article 71-60, paragraph (6) apply.
    <sup>machine translation, not official</sup>

    **第五項**  第一項及び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。
    <sup>art-26/par-5 · https://japanlaw.org/ja/local-tax-act/art-26/par-5 · https://japanlaw.org/l/325AC0000000226/art-26/par-5</sup>
    The authority of prefectural tax collection officials under the provisions of paragraphs (1) and (3) must not be construed as having been granted for criminal investigation.
    <sup>machine translation, not official</sup>

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## Cites
- art-26/par-1: 第一号 → 地方税法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-1
- art-26/par-1: 第二号 → 地方税法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-2
- art-26/par-1: 次条第一項第一号 → 地方税法 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-1
- art-26/par-1: 第二号 → 地方税法 第二十七条第一項第二号 (Article 27, paragraph (1), item (ii)), art-27/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-2
- art-26/par-1/item-3: 前二号 → 地方税法 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-1
- art-26/par-1/item-3: 前二号 → 地方税法 第二十六条第一項第二号 (Article 26, paragraph (1), item (ii)), art-26/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-2
- art-26/par-2: 前項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- art-26/par-3: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- art-26/par-4: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- art-26/par-4: 第六十八条第六項 → 地方税法 第六十八条第六項 (Article 68, paragraph (6)), art-68/par-6 — https://japanlaw.org/ja/local-tax-act/art-68/par-6 · https://japanlaw.org/l/325AC0000000226/art-68/par-6
- art-26/par-4: 第七十一条の十九第六項 → 地方税法 第七十一条の十九第六項 (Article 71-19, paragraph (6)), art-71-19/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-19/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-19/par-6
- art-26/par-4: 第七十一条の四十第六項 → 地方税法 第七十一条の四十第六項 (Article 71-40, paragraph (6)), art-71-40/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-40/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-40/par-6
- art-26/par-4: 第七十一条の六十第六項 → 地方税法 第七十一条の六十第六項 (Article 71-60, paragraph (6)), art-71-60/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-60/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-60/par-6
- art-26/par-5: 第一項 → 地方税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- art-26/par-5: 第三項 → 地方税法 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/ja/local-tax-act/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-26/par-3

## Cited by

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

- 地方税法 第二十六条第一項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-26/par-1
- 地方税法 第二十六条第一項第三号（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-26/par-1/item-3
- 地方税法 第二十六条第二項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-26/par-2
- 地方税法 第二十六条第三項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-26/par-3
- 地方税法 第二十六条第四項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-4 · https://japanlaw.org/l/325AC0000000226/art-26/par-4
- 地方税法 第二十六条第五項（徴税吏員の道府県民税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-26/par-5 · https://japanlaw.org/l/325AC0000000226/art-26/par-5
- 地方税法 第二十七条第一項第一号（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-1
- 地方税法 第二十七条第一項第二号（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-2
- 地方税法 第二十七条第一項第三号（道府県民税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-27/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-27/par-1/item-3
- 地方税法 附則第二条第一項（更正、決定等の期間制限に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-2/par-1

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## 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-20261027T214204-024, 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