# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の六 (Article 74-6)

- 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: 第七十四条の六 (Article 74-6)（当該職員の航空機燃料税等に関する調査に係る質問検査権） — address `art-74-6`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-6
- 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.

---

### 第七十四条の六（当該職員の航空機燃料税等に関する調査に係る質問検査権） — Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Aviation Fuel Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-74-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6 · https://japanlaw.org/l/337AC0000000066/art-74-6</sup>

**第一項**  国税庁等の当該職員は、航空機燃料税又は電源開発促進税に関する調査について必要があるときは、次の各号に掲げる調査の区分に応じ、当該各号に定める者に質問し、その帳簿書類その他の物件（第一号ロ又は第二号ロに掲げる者に対する調査にあつては、その事業に関する帳簿書類その他の物件に限る。）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。
<sup>art-74-6/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1</sup>
When it is necessary for an examination concerning aviation fuel tax or tax for promotion of power-resources development, the relevant official of the National Tax Agency, etc. may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect their books and documents or other articles (in the case of an examination of a person listed in item (i), (b) or item (ii), (b), limited to books and documents or other articles relating to that person's business), or request the presentation or submission of those articles:
<sup>machine translation, not official</sup>

  **一**  航空機燃料税に関する調査　次に掲げる者
  <sup>art-74-6/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1</sup>
  examination concerning aviation fuel tax: the following persons:
  <sup>machine translation, not official</sup>

    **イ**  航空機の所有者等（航空機燃料税法（昭和四十七年法律第七号）第十四条第一項（課税標準及び税額の申告）に規定する航空機の所有者等をいう。次項において同じ。）
    <sup>art-74-6/par-1/item-1/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1/sub-1</sup>
    an aircraft owner, etc. (meaning an aircraft owner, etc. as prescribed in Article 14, paragraph (1) (Return of Tax Basis and Tax Amount) of the Aviation Fuel Tax Act (Act No. 7 of 1972); the same applies in the following paragraph);
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる者に対し航空機燃料（航空機燃料税法第二条第二号（定義）に規定する航空機燃料をいう。ロ及び次項において同じ。）を譲渡する義務があると認められる者（その者の委託を受けて航空機燃料の貯蔵、運搬又は積込みを行う者を含む。）その他自己の事業に関しイに掲げる者と取引があると認められる者
    <sup>art-74-6/par-1/item-1/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1/sub-2</sup>
    a person found to be obliged to transfer aviation fuel (meaning aviation fuel as prescribed in Article 2, item (ii) (Definitions) of the Aviation Fuel Tax Act; the same applies in (b) and the following paragraph) to a person listed in (a) (including a person who stores, transports or loads aviation fuel on consignment from that person) or any other person found to have transactions with a person listed in (a) in connection with that person's own business;
    <sup>machine translation, not official</sup>

  **二**  電源開発促進税に関する調査　次に掲げる者
  <sup>art-74-6/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2</sup>
  examination concerning tax for promotion of power-resources development: the following persons:
  <sup>machine translation, not official</sup>

    **イ**  一般送配電事業者等（電源開発促進税法（昭和四十九年法律第七十九号）第二条第二号（定義）に規定する一般送配電事業者等をいう。次項において同じ。）
    <sup>art-74-6/par-1/item-2/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2/sub-1</sup>
    a general electricity transmission and distribution business operator, etc. (meaning a general electricity transmission and distribution business operator, etc. as prescribed in Article 2, item (ii) (Definitions) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974); the same applies in the following paragraph);
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる者に対し電気を供給したと認められる者その他自己の事業に関しイに掲げる者と取引があると認められる者
    <sup>art-74-6/par-1/item-2/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-2/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2/sub-2</sup>
    a person found to have supplied electricity to a person listed in (a) or any other person found to have transactions with a person listed in (a) in connection with that person's own business.
    <sup>machine translation, not official</sup>

**第二項**  前項に規定する国税庁等の当該職員のうち、国税局又は税務署の当該職員は、航空機燃料税に関する調査にあつては航空機の所有者等の納税地の所轄国税局又は所轄税務署の当該職員（納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に、住所、居所、事務所、事業所、航空機燃料の保管場所その他これらに準ずるものを有する航空機の所有者等に対する航空機燃料税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。）に、電源開発促進税に関する調査にあつては一般送配電事業者等の納税地の所轄国税局又は所轄税務署の当該職員（納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に、営業所、事務所その他の事業場又は電気事業法（昭和三十九年法律第百七十号）第二条第一項第十八号（定義）に規定する電気工作物を有する一般送配電事業者等に対する電源開発促進税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。）に、それぞれ限るものとする。
<sup>art-74-6/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-2</sup>
Of the relevant officials of the National Tax Agency, etc. prescribed in the preceding paragraph, the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning aviation fuel tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the aircraft owner, etc. (including, in an examination concerning aviation fuel tax of an aircraft owner, etc. that has a domicile, a residence, an office, a place of business, a storage site for aviation fuel or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning tax for promotion of power-resources development, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the general electricity transmission and distribution business operator, etc. (including, in an examination concerning tax for promotion of power-resources development of a general electricity transmission and distribution business operator, etc. that has a business office, an office or any other place of business, or electric facilities prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.
<sup>machine translation, not official</sup>

---

## Cites
- art-74-6/par-1: 第一号 → 国税通則法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1
- art-74-6/par-1: 第二号 → 国税通則法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2
- art-74-6/par-1/item-1/sub-1: 航空機燃料税法（昭和四十七年法律第七号）第十四条第一項 → e-Gov law 347AC0000000007, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-74-6/par-1/item-1/sub-1: 次項 → 国税通則法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-2
- art-74-6/par-1/item-1/sub-2: 航空機燃料税法第二条第二号 → e-Gov law 347AC0000000007, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-74-6/par-1/item-1/sub-2: 次項 → 国税通則法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-2
- art-74-6/par-1/item-2/sub-1: 電源開発促進税法（昭和四十九年法律第七十九号）第二条第二号 → e-Gov law 349AC0000000079, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-74-6/par-1/item-2/sub-1: 次項 → 国税通則法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-2
- art-74-6/par-2: 前項 → 国税通則法 第七十四条の六第一項 (Article 74-6, paragraph (1)), art-74-6/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1
- art-74-6/par-2: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第十八号 → e-Gov law 339AC0000000170, 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — not held in this collection

## Cited by

15 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/ja/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 第七十四条の六第一項（当該職員の航空機燃料税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1
- 国税通則法 第七十四条の六第一項第一号イ（当該職員の航空機燃料税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1/sub-1
- 国税通則法 第七十四条の六第一項第一号ロ（当該職員の航空機燃料税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1/sub-2
- 国税通則法 第七十四条の六第一項第二号イ（当該職員の航空機燃料税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-1/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2/sub-1
- 国税通則法 第七十四条の六第二項（当該職員の航空機燃料税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-2
- 国税通則法 第七十四条の八第一項（権限の解釈） — https://japanlaw.org/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/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/ja/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1
- 国税通則法 附則第三十九条第二項第二号（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-39/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2/item-2

---

## 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-20260918T180319-020, 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