# 地方税法 / Local Tax Act — 第七百九十六条 (Article 796) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-796. 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: 第七百九十六条 (Article 796)（報告及び立入検査） — address `art-796` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-796 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-796 - 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. --- ### 第七百九十六条（報告及び立入検査） — Reporting and On-Site Inspections caption: machine translation, not official art-796 · https://japanlaw.org/ja/local-tax-act/art-796 · https://japanlaw.org/l/325AC0000000226/art-796 **第一項** 総務大臣は、機構がこの法律若しくはこの法律に基づく命令若しくは定款に違反し、若しくは違反するおそれがあると認めるとき、又は機構処理税務事務の適正な実施を確保するため必要があると認めるときは、機構に対し、その業務並びに資産及び債務の状況に関し報告をさせ、又はその職員に、機構の事務所に立ち入り、その業務の状況若しくは帳簿、書類その他の物件を検査させることができる。 art-796/par-1 · https://japanlaw.org/ja/local-tax-act/art-796/par-1 · https://japanlaw.org/l/325AC0000000226/art-796/par-1 If the Minister for Internal Affairs and Communications finds that the Organization has violated, or is likely to violate, this Act, an order under this Act, or its articles of incorporation, or finds it necessary to ensure the proper performance of the tax work handled by the Organization, the Minister may have the Organization report on the state of its business and its assets and liabilities, or have the Minister's officials enter an office of the Organization and inspect the state of its business or its books, documents and other articles. machine translation, not official **第二項** 前項の規定により職員が立入検査をする場合には、その身分を示す証明書を携帯し、関係人にこれを提示しなければならない。 art-796/par-2 · https://japanlaw.org/ja/local-tax-act/art-796/par-2 · https://japanlaw.org/l/325AC0000000226/art-796/par-2 An official must, when conducting an on-site inspection pursuant to the provisions of the preceding paragraph, carry a certificate showing the official's status and present it to the person concerned. machine translation, not official **第三項** 第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。 art-796/par-3 · https://japanlaw.org/ja/local-tax-act/art-796/par-3 · https://japanlaw.org/l/325AC0000000226/art-796/par-3 The authority to conduct an on-site inspection under paragraph (1) must not be interpreted as having been granted for the purpose of a criminal investigation. machine translation, not official --- ## Cites - art-796/par-2: 前項 → 地方税法 第七百九十六条第一項 (Article 796, paragraph (1)), art-796/par-1 — https://japanlaw.org/ja/local-tax-act/art-796/par-1 · https://japanlaw.org/l/325AC0000000226/art-796/par-1 - art-796/par-3: 第一項 → 地方税法 第七百九十六条第一項 (Article 796, paragraph (1)), art-796/par-1 — https://japanlaw.org/ja/local-tax-act/art-796/par-1 · https://japanlaw.org/l/325AC0000000226/art-796/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七百九十六条第二項（報告及び立入検査） — https://japanlaw.org/ja/local-tax-act/art-796/par-2 · https://japanlaw.org/l/325AC0000000226/art-796/par-2 - 地方税法 第七百九十六条第三項（報告及び立入検査） — https://japanlaw.org/ja/local-tax-act/art-796/par-3 · https://japanlaw.org/l/325AC0000000226/art-796/par-3 - 地方税法 第八百一条第一項第二号 — https://japanlaw.org/ja/local-tax-act/art-801/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-801/par-1/item-2 --- ## 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-20261027T214204-187, 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-20261028T042522-003, 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