specified business operator listed in Article 2, paragraph 2, item (xliii) of the Act (limited to certified tax accountant corporations; the same shall apply in the following paragraph) other than its principal office (hereinafter referred to as a "secondary office" in this Article), may be exercised not only by the director of the Regional Taxation Bureau and the chief of the tax office prescribed in the preceding paragraph but also by the director of the Regional Taxation Bureau and the chief of the tax office who have jurisdiction over the location of the said secondary office.

(4) The director of the Regional Taxation Bureau and the chief of the tax office who have conducted an inspection and provided guidance, etc. with regard to the secondary office of a specified business operator listed in Article 2, paragraph 2, item (xliii) of the Act pursuant to the preceding paragraph may, when he/she finds it necessary to conduct an inspection and provide guidance, etc. with regard to a principal office or secondary office other than the said secondary office of the specified business operator, conduct an inspection and provide guidance with regard to the said principal office or other secondary office.

Article 32 (Delegation, etc. of Authority of Administrative Agency for Obligation of Notification pertaining to Foreign Exchange Transactions)

(1) The administrative agency for the matters prescribed in Article 10 of the Act with regard to a specified business operator prescribed in Article 10, paragraph 1 of the Act (hereinafter referred to as a "foreign exchange dealer" in this Article) shall not, upon exercising its authority prescribed in Article 13 and Article 14, paragraph 1 of the Act (in the case of the Commissioner of the Financial Services Agency, the authority of the Commissioner of the Financial Services Agency to conduct an inspection, etc.) with regard to the said foreign exchange dealer, be precluded from exercising its authority independently.

(2) The administrative agency prescribed in the preceding paragraph shall, when having exercised its authority independently pursuant to the same paragraph, promptly notify the result thereof to any other administrative agency which has the authority with regard to the said foreign exchange dealer.

(3) Part of the authority of the Minister of Finance as the administrative agency prescribed in paragraph 1 which is prescribed in Article 14, paragraph 1 of the Act shall be delegated to the Director-General of the Local Finance Bureau who has jurisdiction over the location of the head office or principal office of a foreign exchange dealer (in the case where the said location exists within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau); provided, however, that this shall not preclude the Minister of Finance from exercising the authority him/herself.

(4) Part of the authority of the Minister of Finance prescribed in the preceding paragraph, which is to be exercised with regard to a business office or the office of a foreign exchange dealer other than its head office or principal office (hereinafter referred to as a "branch office, etc." in this Article), may be exercised not only by the Director-General of the Local Finance Bureau prescribed in the same paragraph but also by the Director-General of the Local Finance Bureau who has jurisdiction over the location of the said branch office, etc. (in the case where the said location exists within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau).

(5) The Director-General of the Local Finance Bureau or Director-General of the Fukuoka Local Finance Branch Bureau who has asked questions or conducted an on-site inspection with regard to a branch office, etc. of a foreign exchange dealer pursuant to the preceding paragraph may, when he/she finds it necessary to ask questions or conduct an on-site inspection with regard to the head office or principal office or a branch office, etc. other than the said branch office, etc., ask questions or conduct an on-site inspection with regard to the said head office or principal office or the said other branch office, etc.

(6) Part of the authority of the Minister of Finance as the administrative agency prescribed in paragraph 1 which is prescribed in Article 13 of the Act may, to the extent necessary for the exercise of the authority delegated to the Director-General of the Local Finance Bureau and Director-General of the Fukuoka Local Finance Branch Bureau to ask questions or conduct an on-site inspection with regard to a foreign exchange dealer pursuant to the preceding three paragraphs, also be exercised by the said Director-General of the Local Finance Bureau and Director-General of the Fukuoka Local Finance Branch Bureau.

(7) The provisions of paragraph 3 to the preceding paragraph shall not apply to the authority of the Minister of Finance prescribed in paragraph 3, paragraph 4 and the preceding paragraph with regard to a foreign exchange dealer designated by the Minister of Finance.

(8) The provisions of Article 28, paragraph 6 shall apply mutatis mutandis to the designation under the preceding paragraph.