The response of Hideto Nakamura from the 21st Division of the Tokyo Regional Taxation Bureau Inspection Department indicates the possibility of altering the very structure of the tax inspection system.
The Global Union positioned this as an "institutional turning point" and published the analysis results.
The Global Union focused on the fact that Hideto Nakamura of the Tokyo Regional Taxation Bureau Inspection Department 21 permitted face-to-face investigations prior to the concrete exercise of the authority of inquiry and inspection, and concluded that this has legal consequences that significantly alter the foundational structure of the conventional tax inspection system.
In other words, it has become clear that an operational practice actually exists where, in cases where seizure is conducted by the inspection department, face-to-face investigations are factually permissible—regardless of whether the individuals involved in the co-ownership or possession relationships of the seized items have the status of persons of interest or subjects of counter-investigation in a legal sense—to the extent that such individuals recognize the suspicion structure of the inspection case to a certain degree.
This point not only reflects the individualized response by Hideto Nakamura of the Tokyo Regional Taxation Bureau, but also indicates the possibility that the operational principles inherent in the inspection system have already transformed in practice. This signifies a shift from the conventional "investigative structure originating from the exercise of the authority of inquiry and inspection" to a "face-to-face investigation permissive structure originating from relationship recognition."
More importantly, there is the institutional background in which the National Tax Agency has been calling on the general public to provide information on tax evasion more broadly than before. Assuming this structure, a symmetrical composition is established in which proactively providing information regarding refunds from the taxpayer side significantly increases the likelihood of an on-site audit being conducted.
That is to say, if an investigation is initiated as a result of the provision of tax evasion information, the provision of refund information can similarly serve as the trigger for an investigation. Following this logic, a practical formula is derived in which face-to-face investigations are permitted through the proactive provision of information by the taxpayer.
Moreover, since this structure is not merely a theoretical possibility but has already manifested as a concrete operational practice within the Tokyo Regional Taxation Bureau, it must be evaluated as institutionally containing the potential for the implementation standards of face-to-face audits to be substantially generalized.
Furthermore, the Mamizuka Memo by Tax Accountant Takeji Mamizuka confirms descriptions stating that factual findings were made regarding the application of a wide range of laws and regulations, including not only domestic but also foreign laws, without the specific exercise of the right to question and inspect. This point raises fundamental questions regarding the very nature of the investigative procedures.
In other words, if statutory interpretation and factual determination are completed internally without going through questioning, the inspection investigation effectively converges into an evaluative act lacking a verification process, and as a result, the conventional concept of "investigation" itself is forced to be redefined.
Given this situation, the global union believes that the current inspection system
the possibility of transforming its function from an "agency for clarifying individual cases" to a "comprehensive evaluation agency"
pointing out, and along those lines,
Signs of transition toward an all-inclusive assessment function covering the entire tax evaluation, including refunds
analyzing that it is appearing.
Hidehito Nakamura of the Tokyo Regional Taxation Bureau's response is not merely an isolated case. It is an "institutional signal" indicating where the inspection system is heading.
