On-site inspection

In order to achieve administrative objectives, a public official visits an office, business establishment, factory, warehouse, etc. to inspect the status of business operations, books and records, equipment, and other items. Traditionally, this was often called a raid. It is a type of immediate compulsion or administrative investigation in administrative law. A major example is an on-site inspection conducted by tax officials to investigate tax crimes. Although the detection of tax evasion cases is an administrative procedure, it is for criminal investigation, so a judge's permission is required in accordance with the warrant system of Article 35 of the Constitution (Article 2 of the National Tax Offenses Control Law, Article 121 of the Customs Law). However, a simple tax investigation (Article 234 of the Income Tax Law) does not require a warrant, and if the investigation is refused, the person can only be punished, and cannot enter against his will. Furthermore, there are provisions for on-site inspection and raid in Article 52 of the Food Law, Article 101 of the Labor Standards Law, Article 28 of the Food Sanitation Law, etc., but since these are merely administrative procedures, the warrant system does not apply. Refusal to permit entry or obstruction of an inspection is subject to criminal sanctions. Officials must carry identification and show it on request.

[Yasuhito Abe]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

行政目的を達成するため、担当公務員が事務所、営業所、工場、倉庫などに臨んで、業務の実施状況、帳簿書類、設備その他の物件などを検査すること。従来はこれを臨検とよぶことが多かった。行政法学上のいわゆる即時強制ないし行政調査の一種。租税犯に関する調査のため税務官庁の職員が行う立入検査が主要例である。脱税事件の摘発は行政手続ではあるが、犯罪捜査のためのものであるから、憲法第35条の令状主義の趣旨により裁判官の許可状を要する（国税犯則取締法2条、関税法121条）が、単なる税務調査（所得税法234条）は令状を要しないかわりに、拒否された場合も単に処罰しうるのみで、意に反して立ち入ることはできない。さらに食糧法第52条、労働基準法第101条、食品衛生法第28条などにも立入検査、臨検の規定があるが、これらは単なる行政手続であるから令状主義の適用はない。立入検査ないし臨検の拒絶妨害には刑事制裁が科せられる。担当公務員は身分証明書を携帯し、要求があれば提示しなければならない。

［阿部泰隆］

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