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)




