Kumamoto National Tax Tribunal (Supervising Officer Takeshi Shimazaki, Principal Officers Nobuhiro Kawaguchi, Keisuke Ota) Denies Foreign Ownership — Allegations of “Discriminatory Treatment” by the Kumamoto National Tax Tribunal's Inspection Department, All-Out Action by 250,000 Union

Regarding the handling by former Regional Director Go Shimazaki, Chief Inspector Nobuhiro Kawaguchi, and Mr. Keisuke Ota in the Investigation Division 3 of the Kumamoto Regional Taxation Bureau, Global Union has stepped up to take comprehensive legal and social action, stating that the treatment of foreign business owners deviates from laws and judicial precedents, potentially resulting in discriminatory evaluations.

The Global Union has determined that a series of responses involving former Supervising Officer Tsuyoshi Shimazaki and Chief Investigator Nobuhiro Kawaguchi in the Kumamoto Regional Taxation Bureau's Inspection Division 3 lacked significant rationality in their treatment of foreign business owners in light of laws and judicial precedents, potentially resulting in discriminatory effects.

The abnormality of denying foreign ownership

In this case, regarding the fact that foreign executives who concurrently hold positions in overseas corporations are the beneficial owners of those corporations,

  • overseas laws and regulations
  • Japanese judicial precedent
  • practical ownership structure

even though it can be reasonably explained in light of

It is alleged that in the Investigation Department 3 of the Kumamoto Regional Taxation Bureau, former Supervising Director Tsuyoshi Shimazaki and Chief Inspector Nobuhiro Kawaguchi conclusively indicated the conclusion that the foreign national in question would not be recognized as the owner.

Furthermore, regarding the files supporting said ownership,

considered lost or missing
They have not even complied with the return.

such situations coexist.

■ The legal nature of the problem

This structure is not merely an error in fact-finding.

  • Mishandling of evidence
  • Arbitrariness of ownership determination
  • Evaluation bias based on being a foreigner

indicates the possibility of existing simultaneously,

As a result,

discriminatory outcome where ownership is denied simply because one is a foreigner

is extremely critical in that it is causing

■ What actually happened (social impact)

In response to this action, foreign business owners

expressing strong protest
Visiting Japan from late March to early April 2026

Shi,

  • Collection of damage evidence
  • Petition campaign against discrimination against foreigners

is being implemented.

The question of whether inspections actually exist

Furthermore, in this case,

while it is said that there is a practice where tax authorities usually coordinate with customs to notify them upon the entry of a person subject to investigation,

No measures have been confirmed regarding the entry into the country of the foreign business managers and others, up until the most recent period.

the fact is pointed out.

Regarding this point, global unions

Doesn't the very substance of the inspection and investigation itself fail to exist?

pointing out that serious doubts have arisen.

Reconstruction as a Labor Issue

The impact of this matter is not limited to individual foreign business owners.

Due to this response,

  • hindrance to corporate management
  • deterioration of the working environment
  • destabilization of employment

is occurring, and

direct impact on the working conditions of both foreign and Japanese workers

providing

■ Decisive Argument

Nevertheless,

Tsuyoshi Shimazaki
Nobuhiro Kawaguchi

Both of them

without exercising any power of questioning or inspection
Without even giving a chance to refute

Foreigners are not owners.

is concluding.

What does this mean?

This is a conclusion reached without investigation.

■ Exercise of the right to organize

And what is critically important in this case is,

Hideto Nakamura, Investigation Division 21 of the Tokyo Regional Taxation Bureau,

Face-to-face investigations will be conducted for the owners of the seized items.

is the point that it clearly states.

In this case,

Since the shared property of the labor union is being seized,

Our union is fully involved as a party.

Therefore,

This matter

Not an individual tax issue

It is the very object of the exercise of the right to organize and the right to act collectively.

This case is a compound problem of the following:

  • Article 14 of the Constitution (Principle of Equality)
  • Article 28 of the Constitution (Right of collective bargaining)
  • Article 31 of the Constitution (Due Process of Law)
  • Act on General Rules for National Taxes (Inquiry and Inspection Rights)
  • National Public Service Act (Duties and Obligations)

Discriminatory treatment + lack of procedural due process + inadequate evidence management

If these three conditions are met simultaneously,

The legitimacy of the administrative action cannot be maintained

Tsuyoshi Shimazaki
Nobuhiro Kawaguchi

This matter handled by

It's not just a misjudgment.

It is a matter of whether it is permissible as a system.

The global union

As a unity of 250,000 people,

 Suspected discrimination against foreigners
 Evidence management issue
Substance of inspection procedures

Visualize everything.

And then I ask.

Is that really based on the law?

We demand a face-to-face investigation with Regional Commissioner of Taxation Kitamura.

Global Union

(World's First Dues-Free Union)

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

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