# 地方税法 / Local Tax Act — 第五百二十五条 (Article 525)

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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: 第五百二十五条 (Article 525)（徴税吏員の鉱産税に関する調査に係る質問検査権） — address `art-525`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-525
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-525
- 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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### 第五百二十五条（徴税吏員の鉱産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 Investigations Concerning Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-525 · https://japanlaw.org/ja/local-tax-act/art-525 · https://japanlaw.org/l/325AC0000000226/art-525</sup>

  **第一項**  市町村の徴税吏員は、鉱産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-525/par-1 · https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1</sup>
  If necessary for an investigation concerning the assessment and collection of mineral product tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person listed in item (i) or (ii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; 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-525/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-525/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**  前号に規定す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-525/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-2</sup>
    a person found to have an obligation to deliver money or goods to a person prescribed in the preceding item;
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる者以外の者で当該鉱産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-525/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-525/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 the mineral product tax in question.
    <sup>machine translation, not official</sup>

  **第二項**  前項第一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。）及び同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、前項第二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-525/par-2 · https://japanlaw.org/ja/local-tax-act/art-525/par-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-2</sup>
  In a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph), and, in a company split in which a person listed in that item is the successor corporation in a company split, the splitting corporation, are included in the persons found to have the obligation to deliver money or goods prescribed in item (ii) of the preceding 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-525/par-3 · https://japanlaw.org/ja/local-tax-act/art-525/par-3 · https://japanlaw.org/l/325AC0000000226/art-525/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**  市町村の徴税吏員は、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-525/par-4 · https://japanlaw.org/ja/local-tax-act/art-525/par-4 · https://japanlaw.org/l/325AC0000000226/art-525/par-4</sup>
  A municipal 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>

  **第五項**  鉱産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、第五百四十一条第六項の定めるところによる。
  <sup>art-525/par-5 · https://japanlaw.org/ja/local-tax-act/art-525/par-5 · https://japanlaw.org/l/325AC0000000226/art-525/par-5</sup>
  Investigations concerning delinquent tax collection procedures for mineral product tax are governed by the provisions of Article 541, paragraph (6), notwithstanding the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **第六項**  第一項又は第四項の規定による市町村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-525/par-6 · https://japanlaw.org/ja/local-tax-act/art-525/par-6 · https://japanlaw.org/l/325AC0000000226/art-525/par-6</sup>
  The authority of a municipal tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
  <sup>machine translation, not official</sup>

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## Cites
- art-525/par-1: 第一号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-1
- art-525/par-1: 第二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-2
- art-525/par-1: 次条第一項第一号 → 地方税法 第五百二十六条第一項第一号 (Article 526, paragraph (1), item (i)), art-526/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-526/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-526/par-1/item-1
- art-525/par-1: 第二号 → 地方税法 第五百二十六条第一項第二号 (Article 526, paragraph (1), item (ii)), art-526/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-526/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-526/par-1/item-2
- art-525/par-1/item-2: 前号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-1
- art-525/par-1/item-3: 前二号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-1
- art-525/par-1/item-3: 前二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-2
- art-525/par-2: 前項第一号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-1
- art-525/par-2: 本項 → 地方税法 第五百二十五条第二項 (Article 525, paragraph (2)), art-525/par-2 — https://japanlaw.org/ja/local-tax-act/art-525/par-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-2
- art-525/par-2: 前項第二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-2
- art-525/par-3: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1
- art-525/par-4: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1
- art-525/par-5: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1
- art-525/par-5: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/art-541/par-6 · https://japanlaw.org/l/325AC0000000226/art-541/par-6
- art-525/par-6: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1
- art-525/par-6: 第四項 → 地方税法 第五百二十五条第四項 (Article 525, paragraph (4)), art-525/par-4 — https://japanlaw.org/ja/local-tax-act/art-525/par-4 · https://japanlaw.org/l/325AC0000000226/art-525/par-4

## Cited by

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

- 地方税法 第五百二十五条第一項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-1 · https://japanlaw.org/l/325AC0000000226/art-525/par-1
- 地方税法 第五百二十五条第一項第二号（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-2
- 地方税法 第五百二十五条第一項第三号（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-525/par-1/item-3
- 地方税法 第五百二十五条第二項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-2 · https://japanlaw.org/l/325AC0000000226/art-525/par-2
- 地方税法 第五百二十五条第三項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-3 · https://japanlaw.org/l/325AC0000000226/art-525/par-3
- 地方税法 第五百二十五条第四項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-4 · https://japanlaw.org/l/325AC0000000226/art-525/par-4
- 地方税法 第五百二十五条第五項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-5 · https://japanlaw.org/l/325AC0000000226/art-525/par-5
- 地方税法 第五百二十五条第六項（徴税吏員の鉱産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-525/par-6 · https://japanlaw.org/l/325AC0000000226/art-525/par-6
- 地方税法 第五百二十六条第一項第一号（鉱産税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-526/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-526/par-1/item-1
- 地方税法 第五百二十六条第一項第二号（鉱産税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-526/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-526/par-1/item-2
- 地方税法 第五百二十六条第一項第三号（鉱産税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-526/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-526/par-1/item-3

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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-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-144, 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