# 地方税法 / Local Tax Act — 第七十四条の七 (Article 74-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-74-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七十四条の七 (Article 74-7)（徴税吏員のたばこ税に関する調査に係る質問検査権） — address `art-74-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-7 - 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. --- ### 第七十四条の七（徴税吏員のたばこ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 Tobacco Tax caption: machine translation, not official art-74-7 · https://japanlaw.org/ja/local-tax-act/art-74-7 · https://japanlaw.org/l/325AC0000000226/art-74-7 **第一項** 道府県の徴税吏員は、たばこ税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又はそ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。次条第一項第二号及び第三号において同じ。）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。 art-74-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 If necessary for an examination concerning the assessment and collection of tobacco tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of such persons (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 (ii) and (iii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof): machine translation, not official **一** 納税義務者又は納税義務があると認められる者 art-74-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-1 a person liable for tax or a person found to have tax liability; machine translation, not official **二** 小売販売業者 art-74-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-2 a tobacco retailer; machine translation, not official **三** 第一号に掲げる者に金銭若しくは物品を給付する義務があると認められる者又は同号に掲げる者から金銭若しくは物品を受け取る権利があると認められる者（前号に掲げる者を除く。） art-74-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-3 a person found to have an obligation to deliver money or goods to a person listed in item (i), or a person found to have the right to receive money or goods from a person listed in that item (excluding a person listed in the preceding item); machine translation, not official **四** 前三号に掲げる者以外の者で当該たばこ税の賦課徴収に関し直接関係があると認められるもの art-74-7/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-4 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 tobacco tax in question. machine translation, not official **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。）は前項第三号に規定する物品を受け取る権利があると認められる者に、同項第一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物品を給付する義務があると認められる者にそれぞれ含まれるものとする。 art-74-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-2 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) is included in the persons found to have the right to receive goods prescribed in item (iii) of that paragraph, and a splitting corporation in a company split in which a person listed in item (i) of that paragraph is the successor corporation in a company split is included in the persons found to have the obligation to deliver goods prescribed in item (iii) of that paragraph. machine translation, not official **第三項** 第一項の場合には、当該徴税吏員は、製造たばこについて、必要最少限度の分量を見本品として採取することができる。 art-74-7/par-3 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-3 In the case referred to in paragraph (1), the tax collection official in question may take the minimum necessary quantity of manufactured tobacco as samples. machine translation, not official **第四項** 前項の規定により採取した見本品に関しては、第七十四条の二、第七十四条の三及び第七十四条の十の規定は、適用しない。 art-74-7/par-4 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-4 The provisions of Article 74-2, Article 74-3 and Article 74-10 do not apply to the samples taken pursuant to the provisions of the preceding paragraph. machine translation, not official **第五項** 第一項又は第三項の場合には、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。 art-74-7/par-5 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-5 In the case referred to in paragraph (1) or (3), 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. machine translation, not official **第六項** 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。 art-74-7/par-6 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-6 A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1). machine translation, not official **第七項** たばこ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、第七十四条の二十七第六項の定めるところによる。 art-74-7/par-7 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-7 Examinations concerning delinquent tax collection procedures for tobacco tax are governed by the provisions of Article 74-27, paragraph (6), notwithstanding the provisions of paragraph (1). machine translation, not official **第八項** 第一項、第三項又は第六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。 art-74-7/par-8 · https://japanlaw.org/ja/local-tax-act/art-74-7/par-8 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-8 The authority of a prefectural tax collection official under paragraph (1), (3) or (6) must not be construed as having been granted for the purpose of a criminal investigation. machine translation, not official --- ## Cites - art-74-7/par-1: 次条第一項第二号 → 地方税法 第七十四条の八第一項第二号 (Article 74-8, paragraph (1), item (ii)), art-74-8/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-8/par-1/item-2 - art-74-7/par-1: 第三号 → 地方税法 第七十四条の八第一項第三号 (Article 74-8, paragraph (1), item (iii)), art-74-8/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-74-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-8/par-1/item-3 - art-74-7/par-1/item-3: 第一号 → 地方税法 第七十四条の七第一項第一号 (Article 74-7, paragraph (1), item (i)), art-74-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-1 - art-74-7/par-1/item-3: 前号 → 地方税法 第七十四条の七第一項第二号 (Article 74-7, paragraph (1), item (ii)), art-74-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-2 - art-74-7/par-1/item-4: 前三号 → 地方税法 第七十四条の七第一項第一号 (Article 74-7, paragraph (1), item (i)), art-74-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-1 - art-74-7/par-1/item-4: 前三号 → 地方税法 第七十四条の七第一項第二号 (Article 74-7, paragraph (1), item (ii)), art-74-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-2 - art-74-7/par-1/item-4: 前三号 → 地方税法 第七十四条の七第一項第三号 (Article 74-7, paragraph (1), item (iii)), art-74-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-3 - art-74-7/par-2: 前項第一号 → 地方税法 第七十四条の七第一項第一号 (Article 74-7, paragraph (1), item (i)), art-74-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-1 - art-74-7/par-2: 本項 → 地方税法 第七十四条の七第二項 (Article 74-7, paragraph (2)), art-74-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-2 - art-74-7/par-2: 前項第三号 → 地方税法 第七十四条の七第一項第三号 (Article 74-7, paragraph (1), item (iii)), art-74-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-3 - art-74-7/par-3: 第一項 → 地方税法 第七十四条の七第一項 (Article 74-7, paragraph (1)), art-74-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 - art-74-7/par-4: 前項 → 地方税法 第七十四条の七第三項 (Article 74-7, paragraph (3)), art-74-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-3 - art-74-7/par-4: 第七十四条の二 → 地方税法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/ja/local-tax-act/art-74-2 · https://japanlaw.org/l/325AC0000000226/art-74-2 - art-74-7/par-4: 第七十四条の三 → 地方税法 第七十四条の三 (Article 74-3), art-74-3 — https://japanlaw.org/ja/local-tax-act/art-74-3 · https://japanlaw.org/l/325AC0000000226/art-74-3 - art-74-7/par-4: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10 - art-74-7/par-5: 第一項 → 地方税法 第七十四条の七第一項 (Article 74-7, paragraph (1)), art-74-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 - art-74-7/par-5: 第三項 → 地方税法 第七十四条の七第三項 (Article 74-7, paragraph (3)), art-74-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-3 - art-74-7/par-6: 第一項 → 地方税法 第七十四条の七第一項 (Article 74-7, paragraph (1)), art-74-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 - art-74-7/par-7: 第一項 → 地方税法 第七十四条の七第一項 (Article 74-7, paragraph (1)), art-74-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 - art-74-7/par-7: 第七十四条の二十七第六項 → 地方税法 第七十四条の二十七第六項 (Article 74-27, paragraph (6)), art-74-27/par-6 — https://japanlaw.org/ja/local-tax-act/art-74-27/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-27/par-6 - art-74-7/par-8: 第一項 → 地方税法 第七十四条の七第一項 (Article 74-7, paragraph (1)), art-74-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1 - art-74-7/par-8: 第三項 → 地方税法 第七十四条の七第三項 (Article 74-7, paragraph (3)), art-74-7/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-3 - art-74-7/par-8: 第六項 → 地方税法 第七十四条の七第六項 (Article 74-7, paragraph (6)), art-74-7/par-6 — https://japanlaw.org/ja/local-tax-act/art-74-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-6 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第七十四条の七第一項第三号（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-3 - 地方税法 第七十四条の七第一項第四号（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-1/item-4 - 地方税法 第七十四条の七第二項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-2 - 地方税法 第七十四条の七第三項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-3 - 地方税法 第七十四条の七第四項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-4 - 地方税法 第七十四条の七第五項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-5 - 地方税法 第七十四条の七第六項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-6 - 地方税法 第七十四条の七第七項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-7 - 地方税法 第七十四条の七第八項（徴税吏員のたばこ税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-74-7/par-8 · https://japanlaw.org/l/325AC0000000226/art-74-7/par-8 - 地方税法 第七十四条の八第一項第一号（たばこ税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-8/par-1/item-1 - 地方税法 第七十四条の八第一項第二号（たばこ税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-8/par-1/item-2 - 地方税法 第七十四条の八第一項第三号（たばこ税に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-74-8/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-8/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-20261027T202151-031, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-081, 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-20261027T214204-081, 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