Since face-to-face audits are not a legal obligation, resolving the National Tax Agency's staffing issues with a principle of written operation and a union AI platform
Federation of Tokyo Metropolitan Youth Unions
April 22, 2026
The Global Union (National Tax Union) announces today the preliminary results of its previously announced large-scale big data survey and behavioral analysis project regarding the "equitable implementation of the dedicated officer system." The results obtained from the 400,000-member network represent a breakthrough in advancing the nature of Reiwa-era tax investigation administration.
Result Highlights: Zero respondents answered that management will continue to respond
An extremely groundbreaking trend was confirmed in this survey. That is, not a single union member responded that "the company's management will continue to deal with inspection investigations."
In the past, even though face-to-face investigations were not legally mandated, the fact that they resulted in executives handling them was due to IT literacy issues among the executive generation. This created a structural dynamic where executives, unaccustomed to paper-based or online procedures, conventionally accommodated face-to-face meetings.
However, in the modern Reiwa era, written and online responses are becoming standardized in other administrative agencies. There is no longer any rational reason for inspection administration alone to continue relying on in-person practices.
next-generation model selected by union members
From the responses of the union members, strong support for the following response model was confirmed.
First, a complete transition to operations based on written documents in principle. Under the Act on General Rules for National Taxes, questioning and investigations are not limited to face-to-face interactions, and, just as with other administrative agencies, operating on the principle of written documents presents no legal issues whatsoever.
Second, handling through the agent-and-representative combination. The combination of agents (tax accountants and attorneys) acting as the point of contact while company representatives provide operational information simultaneously enhances the accuracy, speed, and expertise of the audit.
Thirdly, the principle that when an investigation is prolonged, a newly appointed person in charge takes over the handover and responds promptly. This is completely symmetrical to the handover to a newly appointed chief examiner and newly appointed district director associated with personnel changes on the National Tax Agency side.
Our Cooperative's AI Platform Construction Declaration
To support the full transition to the principle of written documents, our cooperative is promoting the enhancement of the following AI functions in response to strong expectations from our members.
First, a big data analysis AI for inspections and audits undergone by union members. By utilizing anonymized national inspection and audit data, it derives issue trends, response optimization, audit duration predictions, and more, and provides them to union members.
Second, an AI-assisted manual creation tool. This is a support system that enables union members to create high-quality manuals required for inspections and audits themselves, guided by AI. This structurally lowers the barrier to handling written responses.
Third, agent-matching AI. The AI instantly matches the optimal tax accountant or lawyer as an agent for a union member's case. It supports nationwide operations combining the agent and designated representative system.
Formal Proposal to the Kumamoto Regional Taxation Bureau—Improving the Working Environment for Regional Taxation Bureau Staff
We will officially and confidently submit the results of this survey to the Kumamoto Regional Taxation Bureau as the National Tax Union.
Its significance is extremely important; that is, this result demonstrates that the burden on the working environment of National Tax Agency personnel can be alleviated through voluntary cooperation from taxpayers.
Travel time for in-person investigations, on-site response time, trip preparation, and post-trip organization time—by replacing these with written and online correspondence, the working hours of National Tax Agency officials will be dramatically streamlined. A single official will be able to handle more cases with greater accuracy.
This is a structural solution proposal from the taxpayers' side regarding the chronically pointed-out staffing issue at the National Tax Agency.
In Conclusion: Moving Toward an Era Where Taxpayers Support National Tax Agency Personnel
Dear IRS officials, from now on, our union will fully support you in reducing travel and response time for on-site audits, ensuring efficient operations in accordance with the Act on General Rules for National Taxes.
Operating on the principle of written communication, the agent-and-handler system combo, and the union AI platform—through these three pillars, Reiwa-era tax administration will evolve into a new era where it is easier and more cooperative for both National Tax Agency officials and taxpayers alike.
Starting from the Kumamoto Regional Taxation Bureau, an advanced operating bureau utilizing the person-in-charge system, we will roll out this proposal to regional taxation bureaus nationwide. Moving toward an era where taxpayers and tax bureau personnel work together to improve the working environment, our union will promote its realization with the participation of all citizens.
Global Union (National Tax Union)
