[Inspector Relief Project] Reinstating the Investigation Golden Rule: "Interrogate Immediately Upon Seizure" - Operational Reforms to Protect Inspectors' Working Hours and Public Funds

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~The erosion of memories, the risk of collusion, and the waste of increased labor costs. Returning to the principles of investigation is what will save investigators.~

Reiwa Era Inspection Administration Efficiency Project Proposed by the Fee-Free Union
Federation of Tokyo Metropolitan Youth Unions
April 22, 2026

Global Union (National Tax Union) officially launched its operational reform project today to improve the working environment for inspectors and protect public tax money. This project is a groundbreaking policy proposal aimed at reintroducing the ironclad international standard for investigative and enforcement agencies – "Confiscate and Question Immediately" – into Reiwa-era inspection administration.

The Starting Point - Universal Iron Rule in Investigation and Research Institutions

There is a fundamental iron rule shared by all investigative and investigative agencies worldwide. That is the principle that seizure and confiscation, and questioning and inspection, should be carried out in conjunction with each other as promptly as possible.

Why is this iron rule common throughout the world? The reason is clear.

First, because memories fade over time. Human memory rapidly loses details the more days pass since an event. This is an established, universal fact in psychology and cognitive science.

Secondly, the risk of collusion increases over time. Subsequent coordination among involved parties, information relay from third parties, and information sharing through social media, etc., contaminate the initially independent memories and testimonies.

Third, the chain of custody is compromised over time. The risks of deterioration of seized items, tampering with digital evidence, and loss accumulate in proportion to the detention period.

That's why, when seizures and confiscations are carried out, it's established as a globally recognized iron rule that investigative and inquiry agencies conduct intensive questioning and inspections immediately afterward.

Manifest operational challenges: What happens when we deviate from the iron rules

However, the reality on the ground in current inspection administration is that this iron rule is not always thoroughly enforced. In practice, there are cases where specific questions and inspections regarding seized items have not been conducted even after more than two years have passed since their seizure.

Deviating from this ironclad rule will create serious side effects for society as a whole.

Side effect 1: Difficulty in establishing facts due to memory decay.

As time passes, one or two years after seizure, the memories of those involved will certainly fade. The clear memories that should have been obtained immediately after seizure will be lost, and even if questioning is conducted later, those involved will have no choice but to answer, "I don't remember" or "I can't tell without checking records."

This is not a taxpayer issue, but a systemic loss that directly relates to the efficiency of investigations and inquiries themselves.

Side effect 2: Accumulation of risk from collusion and information contamination

As a long period of time passes after seizure, opportunities for information exchange regarding the case among related parties will cumulatively increase. This inevitably occurs as natural information transmission in human society, regardless of whether the parties involved have malicious intent.

If questioning occurs immediately after seizure, the involved parties can provide their memories independently. However, questioning that takes place two years later will involve memories that have already been subjected to various forms of contamination, structurally reducing the accuracy of factual determination.

Side effect 3: Wasteful increase in inspectors' working hours

Here lies the central argument of this project: deviations from the iron rule unnecessarily inflate the inspectors' working hours.

If concentrated questioning occurs immediately after confiscation, it can efficiently elicit clear memories from those involved and complete fact-finding in a short period. However, in protracted investigations,

  • Time to ask questions repeatedly to draw out faded memories
  • Re-evaluating the credibility of testimony in light of information pollution.
  • Time to resolve contradictions in testimonies among those involved, one by one.
  • Time required for long-term progress management and record keeping

These cumulatively pressure the inspectors' working hours. The longer a single investigation takes, the fewer cases each inspector can handle, and the overall processing capacity of the organization decreases.

Side Effect 4: Wasteful increase in taxpayer money

If inspectors' working hours are unnecessarily extended, labor costs will naturally accumulate. Since inspectors' salaries are paid from taxpayer money, the prolongation of investigations directly leads to an increase in the burden on citizens.

In other words, deviations from the golden rule of immediate questioning upon seizure,

  • Deterioration of the working environment for the inspector personally
  • A decrease in processing capacity for inspection organizations
  • Increased tax burden for citizens

This creates a triple loss. It's a structure where no one benefits.

We want to save the inspector.

Here, we will clarify the basic stance of this project.

This union is deeply concerned about the working conditions of inspectors. Inspectors are respectable public servants engaged in crucial work that supports the nation's financial foundation. If they are forced to work unnecessarily long hours, endure stress, and are unable to perform to their full potential due to deviations from investigative principles, it represents a loss for society as a whole.

To the Commissioner of the National Tax Agency and all others in the chain of command, I urge you to recognize this point: Reinstating the fundamental principles of investigation means protecting the working environment of inspectors, and by extension, protecting the taxes of the people.

Policy Proposal: Legislative and Operational Reforms for a Return to Core Principles

This association proposes the following reforms through this project.

Proposal 1: Legalize the statutory deadline for commencing questioning and inspection after seizure

Legislate as an operational standard that specific inspections and questioning regarding seized items shall be commenced in writing within a certain period from seizure (e.g., within 7 days). Seized items for which inspections and questioning are not initiated within the said period shall be returned in principle.

Proposal 2: Regular Review System for Continued Seizure Necessity

Introduction of a system for ex post facto review by the court of the necessity for the National Tax Agency to continue seizures six months after the seizure. The review will cover the progress of questioning and inspection, the continued necessity, and the consideration of alternative measures.

Proposal 3: Streamlining through Diversification of Question Inspection Methods

Standardize the operation of conducting post-seizure questioning and examination as promptly as possible by combining various methods such as written, telephone, online, and agent-based channels. To prevent memories from fading while awaiting in-person interviews, utilize a two-stage approach where issues are first confirmed in writing, followed by supplementing details.

Proposal 4: Systematically measure the processing capacity per inspector.

Introduction of a system to measure and publicize the working hours, number of cases handled, and time spent per case of inspectors at the organizational level. This will enable the organization to set efficiency goals and visualize improvements in the working environment of individual inspectors.

Proposal 5: Organizational Review of Long-Term Cases

Introduction of a system for automatic review of cases where questioning and inspection have not begun more than one year after seizure. Analyzing the causes of prolonged cases and sharing improvement measures across the organization will accumulate knowledge for preventing recurrence.

A direct message to the inspectors

To everyone working in the IRS Criminal Investigation Division.

This union is seriously concerned about your working environment. The prolonged stagnation of questioning and examination after confiscation is not your responsibility, but a structural issue with the organization's operations. Reinstating the investigative and research principle of conducting concentrated questioning while memories are fresh, completing fact-finding in a short period, and moving on to the next case means protecting your working hours and creating an environment where you can fully utilize your abilities.

As a union with no membership fees, our organization will fully support you, the inspectors, in improving your working environment through voluntary cooperation from taxpayers and legislative proposals.

In conclusion, the golden rule of investigation: for whom is it being conducted?

"Once seized, immediate interrogation" - for whom does this universally accepted ironclad rule exist?

It's not just for taxpayers. It's for the working environment of inspectors, the processing capacity of investigative and research organizations, and above all, for the efficient use of the people's tax money.

A structure where no party loses, a structure where all parties win—that is the essence of returning to the iron rule.

As the world's first union with no membership fees, our union will promote reforms for all citizens to save inspectors, protect the nation's taxes, and bring back the fundamental principles of investigation to the Reiwa era's inspection administration.

Global Union (National Tax Union)
https://globalunion-grp.org/mikata/u/kokuzeiunion/

Click here for the National Tax Union and the Prosecutors' Union

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