Regarding the series of actions taken in the 3rd Investigation Division of the Kumamoto Regional Taxation Bureau under the involvement of Regional Taxation Bureau Director Atsushi Kitamura, former Coordinating Official Tsuriaki Shimazaki, Chief Inspector Nobuhiro Kawaguchi, Mr. Keisuke Ota, and his successor, Mr. Hiroshi Oka, Global Union has positioned this as "a serious issue that shakes the foundations of the investigation system" and has initiated legal and social verification.
The Global Union has determined that the series of actions taken by the Kumamoto Regional Taxation Bureau Inspection Division 3—specifically by former Chief Inspector Tsuyoshi Shimazaki, Senior Inspector Nobuhiro Kawaguchi, Mr. Keisuke Ota, and later Hiroshi Oka, who was involved as a successor—represent a systemic issue transcending a mere individual case, and has decided to pursue a full clarification of the situation and social verification.
■ The assertion that "prosecution is inevitable" and the evaluating remarks made behind the scenes
According to the facts known to our union, while former Director-General Tsuyoshi Shimazaki and Chief Examiner Nobuhiro Kawaguchi indicated to union members their understanding to the effect that "prosecution is unavoidable," around the same time, they allegedly used evaluative expressions such as "tax evasion contractor" and "B-account dealer" regarding tax accountant Takeji Mamitsuka (a former National Tax Agency official).
Since these statements are factual,
The fact that factual determinations preceded the investigation or were made during the process,
Issues of defamation and infringement of personality rights
Lack of a fair investigation environment
such as significant legal issues.
■ The structure of "inspections where no questions exist"
Furthermore, in this case, it has been confirmed that during the period when former Director-General Tsuyoshi Shimazaki and Chief Examiner Nobuhiro Kawaguchi were involved, not a single substantial exercise of the authority to conduct questioning and inspection was carried out, and they were transferred as if to run away.
The right to question and inspect under the Act on General Rules for National Taxes
Clarification of the facts
Securing opportunities for taxpayers to provide explanations
because it is a core procedure that serves a dual function of
If this is practically not exercised,
The very legality of the investigation is fundamentally called into question.
it turns out that
■ Issues regarding "Prosecutorial Information" by Hiroshi Oka and Keisuke Ota
In subsequent handling, with the involvement of Hiroshi Oka and Keisuke Ota,
Content suggesting the possibility of arrest by the prosecution despite no involvement by the prosecution
It is alleged that memos containing [this/these] were widely circulated through Takeji Mamitsuka, a certified public accountant.
Regarding this point, global unions
the circulation of information structured as if it were investigative information from the prosecutor's office, despite the prosecutor's office having no involvement whatsoever
points out the possibility of having the property of
Can it be justified by "tax proxy authority"?
Furthermore, when pursuing the issue in question,
There is no problem because Certified Public Tax Accountant Takeharu Mamizuka has the authority to act as a tax proxy.
Although it is said that an explanation to that effect was given,
The authority of tax agency is merely
Right of proxy for tax procedures
is nothing more than,
Creation and evaluation of investigative information distribution
Transmission of information related to reputation to the outside
cannot serve as justification for
Regarding this point,
Certified Public Accountant Act, National Public Service Act, Act on the Protection of Personal Information
Extremely careful consideration is required in relation to.
Positioning as a social issue
Recently, triggered by cases involving public figures, there has been a growing social interest in the question of "how information is transmitted externally by the national tax authorities,"
This case goes a step beyond that,
Not only tax information
Even information that the prosecution was not involved in
It was circulated in a manner that falsely attributes it to the prosecutor's office.
It suggests the facts.
■ Legal reorganization (core)
This is not merely inappropriate handling,
- Article 13 of the Constitution (Right to Personality)
- Article 31 of the Constitution (Due Process of Law)
- Act on General Rules for National Taxes (Inquiry and Inspection Rights)
- National Public Service Act (Duty of Confidentiality and Duty of Service)
in the intersection area of
Institutional consistency issue
should be evaluated as
■ Response of the Global Union
Regarding this matter, the Global Union
- Reviewing related materials
- Deepening of legal review
- Stirring up social debate
along with proceeding with,
Disclosure request under the Information Disclosure Act
widespread signature campaign
We will demand the ensuring of transparency through
This is not just one person's problem.
To what extent are the "information" handled by the state permissible?
Atsushi Kitamura
Tsuyoshi Shimazaki
Nobuhiro Kawaguchi
Hiroshi Oka
Keisuke Ota
This issue, which is occurring under officials such as
This is an issue that questions the credibility of the system itself.
With the solidarity of 250,000 members, the global union
We will continue to thrust this question upon society.
[Please Sign the Petition]
To ensure transparency and institutional oversight in this matter,
We are launching a petition campaign regarding requests for information disclosure.
We ask for your understanding and cooperation.
Global Union
(World's First Dues-Free Union)




