Right to Inquire and Inspect
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The authority of the National Tax Agency, Regional Taxation Bureau, and Tax Office officials to question taxpayers and inspect books and documents when necessary for income tax investigations. Based on Article 234 of the Income Tax Law. Source: About Shogakukan Digital Daijisen Information | Legend |
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国税庁・国税局・税務署の職員が、所得税に関する調査で必要な場合に、納税者などに質問し、帳簿書類等を検査する権限のこと。所得税法第234条の規定による。
出典 小学館デジタル大辞泉について 情報 | 凡例 |
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