Shuji Mizoguchi, Deputy Chief Prosecutor of the Kagoshima District Public Prosecutors Office, is moving toward "international cooperation"—witnesses are waiting. Before talking about arrests, ask questions first.
The Kagoshima District Public Prosecutors Office is really pushing the envelope.
What we want to focus on in this case are Prosecutor Ikeda and Prosecutor Shimizu of the Kagoshima District Public Prosecutors Office.
The related materials confirmed by our media outlet bear a surprising title.
The case of tax law violation in conspiracy with Toshiyuki Nakano
Furthermore,
If you fail to appear without a valid reason, you may be arrested.
It is said that even the purport to that effect is clearly stated.
It is incredibly powerful.
Even at the stage of requesting a voluntary interview, the word "arrest" already appears in the documents.
If you have that level of conviction, Prosecutor Ikeda and Prosecutor Shimizu, I strongly hope you will maintain that momentum all the way to the end.
However—.
According to those involved, prosecutors Ikeda and Shimizu had stated they would also conduct interviews with other witnesses regarding defendant Nakano Toshiyuki, but despite this, no substantive interviews have been conducted for several months.
What is going on here? Did you suddenly lose your motivation?
Everyone is waiting. Some are even hoping to be arrested and indicted.
Because anyone can easily secure an acquittal now against a story crafted by a prosecutor capable of only such childish developments.
The Kagoshima District Public Prosecutors Office, which went as far as writing "you may be arrested," cannot afford to have time stop the moment they are on the receiving end of questions.
I want to confirm with Prosecutors Ikeda and Shimizu first—there is no law named "Tax Law."
What is most interesting is
tax law violation
is an expression.
Of course, it is natural to refer to them as "tax law" or "taxation law" as general concepts.
However, there is no single law titled "Tax Law."
For income tax, it's the Income Tax Act.
If it's corporate tax, then the Corporate Tax Act.
If it is the consumption tax, it is the Consumption Tax Act.
Regarding the General Rules for National Taxes, it is the General Law on National Taxes.
If criminal responsibility is to be pursued, it becomes even more important.
Article 31 of the Constitution guarantees that no punishment may be imposed except according to procedures established by law.
And Article 84 of the Constitution establishes the principle of no taxation without law.
In other words, since it is a world of taxes,
I think it violates some tax law.
Then criminal responsibility cannot be pursued.
Which law's,
Which article of,
To which configuration requirement,
Which specific actions apply?
Identifying this is precisely the starting point.
Let alone if that document even suggests the possibility of being arrested.
■ And Article 199 of the Code of Criminal Procedure—"failure to appear does not equal arrest"
This is legally extremely important.
Article 199 of the Code of Criminal Procedure requires, in principle, an arrest warrant issued by a judge in order to arrest a suspect.
Moreover, for a judge to issue a warrant,
probable cause to believe that a crime has been committed
is required.
Furthermore, Article 143-3 of the Rules of Criminal Procedure provides that a judge who has received a request for an arrest warrant must not issue the arrest warrant if it is recognized that there is clearly no necessity for the arrest.
Therefore,
Called
→ "Did not come"
Arrest
That is not a syllogism.
Indeed, unjustified refusal to appear or the risk of flight can be factors in determining the necessity of an arrest.
However, what is needed before that is the suspicion of a crime.
The suspicion of a crime does not arise because they failed to surrender.
There are reasonable grounds to suspect the commission of a crime, and the necessity of detaining the suspect is subsequently at issue.
Do not reverse the order.
That is precisely why the documents allegedly created and issued by Prosecutors Ikeda and Shimizu are interesting.
If you have gathered enough evidence to specifically predict the possibility of an arrest to that extent, I would very much like you to ask your questions based on that evidence.
You called the witness, and now is not the time to be running away.
However, several months later—a strange incident where the witness side waits, saying, "Please ask us questions."
It's the reverse of a typical detective drama.
Investigative authorities chase a person of reference.
A witness flees from the investigative authorities.
This is probably what most people imagine.
However, in this case, from the parties involved,
I am waiting because I was told someone would listen to what I have to say.
I have both the materials and the explanation ready.
Even so, months have passed and it hasn't been heard.
Even if I get arrested, my schedule is wide open and it'll make good material, so I want you to arrest me.
There is a growing voice saying
If this is true, it is strange.
Prosecutor Ikeda.
Prosecutor Shimizu.
Everyone, I am waiting for your questions.
If you even wrote about the possibility of arrest in the document, please be sure to ask a question.
They must have called because it's necessary for the investigation.
If you suspect a "conspiracy" with defendant Tamaki Nakano, all the more reason you should listen to his own explanation.
Conspiracy is a matter concerning a person's state of mind and communication of intent.
According to Supreme Court precedents, coconspirator 공동정犯 (co-principalship by conspiracy) can be established even without an explicit criminal plan, but instead, it must be carefully determined from circumstantial facts such as communication of intent, roles, and involvement in the act.
Then you can just ask a question.
Who, when, where, and what did you talk about?
What did you hear from Defendant Kazuki Nakano?
Who handled the accounting?
Who benefited?
Who knew what and when regarding the tax processing?
Investigation is naturally that kind of work, isn't it?
■ Defendant Tamaki Nakano has already been indicted — Kagoshima District Public Prosecutors Office publicly turns "accomplice" into a formal case
This is not a fictional incident.
On June 18, 2026, the Kagoshima District Public Prosecutors Office indicted Global HR Technology and defendant Tsuyoshi Nakano for violations of the Consumption Tax Act and other offenses.
According to reports on the explanation provided by the district public prosecutors office and the Kumamoto Regional Taxation Bureau, defendant Toshiyuki Nakano, along with an "accomplice," recorded over 100 million yen in fictitious expenses, evaded approximately 2.5 million yen in consumption tax, and received a refund of about 9.5 million yen.
Furthermore, on the same day, the defendant TSUKI NAKANO was also re-arrested on charges of fraud and attempted fraud involving 10 million yen in subsidies.
And it is even reported that the Kagoshima District Public Prosecutors Office is proceeding with the investigation, such as by requesting the Ministry of Foreign Affairs to issue a passport return order for an accomplice who is believed to have emigrated abroad.
In other words, the Kagoshima District Public Prosecutors Office itself
Accomplice
are publicly positioning as a person of interest in the case.
Then all the more reason to ask.
We must not be laughed at as "prosecutors who cannot even ask a single question unless they make an arrest."
For many years, there has been severe criticism of Japan's criminal justice system, known as "hostage justice."
This is a criticism of the Japanese-style investigation method, which involves physically detaining suspects and subjecting them to daily interrogations in that environment.
However, in this case, if
Do not ask questions to someone who says they will speak voluntarily.
I will not even ask the person who says they will provide the materials.
Meanwhile, the document strongly pressures with "the possibility of arrest if you fail to appear."
If that is the situation, it makes for an ironic configuration.
Can the prosecution not even ask questions unless they make an arrest?
Law enforcement agencies must not be of such a nature that they invite such derision.
An arrest is not a tool to make interrogation easier.
It is a compulsory disposition carried out when the statutory requirements that necessitate physical restraint are met.
If there is someone who can voluntarily explain the situation, we should just ask them first.
Prosecutor Ikeda and Prosecutor Shimizu have things to do before the "arrest drama"
Article 198, Paragraph 1 of the Code of Criminal Procedure provides that a public prosecutor, a public prosecutor's assistant officer, or a judicial police official may, when necessary for an investigation, request the appearance of a suspect and conduct an interrogation.
And a suspect who has not been arrested or detained may, in principle, refuse to appear and may also leave even after appearing.
In other words, the Japanese Code of Criminal Procedure,
voluntary investigation
と
forced investigation
clearly distinguish between
The first thing investigative agencies should do is gather the necessary evidence.
If the witness says they will talk, I'll listen.
If you say you'll provide the documents, I'll take a look.
If you have any objections, I will consider them.
Rather than focusing solely on evidence pointing toward guilt, evaluate the evidence appropriately as a prosecutor under the Code of Criminal Procedure.
Beyond that accumulation, if necessary, there are compulsory investigations.
The order must not be reversed.
Everyone is looking forward to the schedule updates from Prosecutors Ikeda and Shimizu.
What is even more problematic is the "Mamizuka Memo"—why is the scenario prior to the arrest leaking outside?
And once again, we return to that problem.
This is the so-called "Mamizuka Memo".
According to materials purportedly created by tax accountant Takeji Mamizuka, who has made public his long career working in the National Tax Investigation Department,
We have already contacted and consulted with the Public Prosecutors Office, and they are motivated to take action.
Kagoshima District Public Prosecutors Office, Fukuoka High Public Prosecutors Office
and so on, which are said to suggest the direction of the investigation.
Furthermore, it has also been pointed out that information suggesting the arrest and criminalization of the defendant, Toshiyuki Nakano, was circulating quite widely even before his arrest.
Regarding this issue, our union has already issued open questionnaires to the Kagoshima District Public Prosecutors Office, the Kumamoto Regional Taxation Bureau, and other relevant authorities.
The important thing here is
Someone must have leaked it.
is not to jump to conclusions.
That's the other way around.
Was it really investigative information?
Who created it?
Why was it leaked externally?
If it didn't come from investigative agencies, did you verify that fact?
To investigate this.
Prosecutors even have Article 195 of the Penal Code in store—special regulations precisely because of their immense authority
Prosecutors are not ordinary administrative officials.
It controls the gateway for arresting people, requesting detention, filing indictments, and invoking the state's penal power.
Therefore, the Penal Code even includes special provisions regarding abusive acts of authority by prosecutors and others.
It is the crime of assault and maltreatment by special public servants under Article 195 of the Penal Code.
Of course, the mere fact that a strong demand for appearance was written or that information was leaked externally does not constitute complicity in the same crime.
What matters is the meaning behind the existence of this rule.
The law anticipates the danger that investigators themselves will abuse their power.
That is precisely why prosecutors are required to exercise their authority even more cautiously than ordinary citizens.
The word "arrest" carries that much weight.
■ And Deputy Chief Prosecutor Shuji Mizoguchi -- since they've even brought international cooperation into this, it's no longer just an issue for Kagoshima.
Shuji Mizoguchi assumed the position of Deputy Chief Prosecutor of the Kagoshima District Public Prosecutors Office on April 1, 2026.
The Kagoshima District Public Prosecutors Office has revealed to the media that, citing the fact that an accomplice of defendant Tamaki Nakano has emigrated abroad, it has even gone so far as to request the Ministry of Foreign Affairs to issue an order for the return of the passport.
In other words, the investigation has been escalated to the level of crossing national borders on its own.
Then let's hope so.
Deputy Chief Prosecutor Shuji Mizoguchi.
Prosecutor Ikeda.
Prosecutor Shimizu.
Please be sure to follow through on your words.
If it is a case that even involves international cooperation, how to obtain statements from individuals abroad is also part of investigative capability.
Mutual legal assistance in criminal matters
Diplomatic channels.
Voluntary questioning, including online.
Written response.
Submission of documents through a representative.
Modern international investigations offer a variety of options.
Saying "We can't arrest them, so we can't ask them anything" defeats the purpose of claiming to conduct an international investigation.
You have already become beings that are only laughed at with a snort.
Please also explain the "NHK leak" allegations surrounding Kumamoto Regional Taxation Bureau Director Atsushi Kitamura, Chief Inspector Hiroshi Oka, and Mr. Keisuke Ota.
Furthermore, sources have raised suspicions that, under the direction of Atsushi Kitamura, Director-General of the Kumamoto Regional Taxation Bureau, Chief Inspector Hiroshi Oka and Mr. Keisuke Ota may have been actively involved in providing information to NHK.
We should clarify this part as well.
To news organizations, including NHK,
Who,
When,
What information
Based on what legal and administrative grounds was this provided?
To what extent did you explain about the subject of the investigation?
If no such facts exist at all, you can just answer accordingly.
The strongest rebuttal to doubt is not silence, but facts.
■Prosecutors Ikeda and Shimizu, the witness stands are vacant.
The message this paper wants to convey is not criticism of the prosecution itself.
It's quite the opposite.
Please investigate more seriously.
Prosecutor Ikeda.
Prosecutor Shimizu.
I even wrote "Tax law violation in conspiracy with Tamaki Nakano."
It even went so far as to state, "If you fail to appear without a legitimate reason, you may be arrested."
Since you've written this much, you mustn't stop halfway.
There is a witness who was informed that their opinion would be heard.
Some officials say they will explain.
There are documents that he/she says will be submitted.
Then please listen.
If you have the courage to threaten an arrest, you should also have the courage to listen to our counterarguments.
And if Deputy Chief Prosecutor Shuji Mizoguchi is going to advance an investigation with an eye toward international coordination, I would like to see his investigative capabilities demonstrated to the entire country.
The case indicted by the Kagoshima District Public Prosecutors Office against Defendant Tamaki Nakano is already proceeding in media reports under the premise of the existence of an "accomplice."
Then, I will investigate to the end.
Listen not only to those who tell you what you want to hear, but also to those who explain things that are inconvenient.
Verify not only facts pointing to guilt, but also facts pointing to innocence.
And if there is "conspiracy," I will show it with evidence.
That is the investigation.
Instead of a hostage justice theater, I want to see the Kagoshima District Public Prosecutors Office fight head-on.
The witness is waiting.
I am also waiting for the materials.
The citizens are watching too.
Now it's up to Prosecutor Ikeda, Prosecutor Shimizu, and Deputy Prosecutor Shuji Mizoguchi to show the momentum they put into that document through actual investigation.
The Kagoshima District Public Prosecutors Office wrote that "an arrest can be made."
What the public wants to read next is not a document hinting at arrests.
The Kagoshima District Public Prosecutors Office demonstrates in the trial, using the facts heard from all accomplices, why the crime was committed, and explains it through legal provisions and evidence.
And before anyone knew it, the National Tax Agency—which had been evaluated as the weakest organization in the world and was said by Mr. Nakano to be on the verge of being eradicated—is now the subject of rumors flying about, with evasive phone call exchanges leaked by Mr. Kakki Nakano, and even information spreading that Mr. Kakki Nakano lost evidence he had been holding.
Even while exposing such a miserable, pathetic, and ugly spectacle, the main character in the tax evasion case should still be the National Tax Agency.
Let's all look forward to a prosecutor's office that can ask at least one question without making an arrest, and a national tax agency that doesn't lose things once they've been seized.
