~A groundbreaking solution elevating witness protection to an 'institutional standard,' drawing lessons from the Osaka Regional Taxation Bureau case~
Visit Protocol in the Digital Age Proposed by the Global Union
Federation of Tokyo Metropolitan Youth Unions
April 22, 2026
Following the first phase of the National Cooperation Dashboard initiative, the Global Union (National Tax Union) proposes a groundbreaking visit protocol construction project designed to protect the peace of mind and safety of citizens at seizure and investigation sites through the participation of all.
This project is also a highly constructive proposal aimed at supporting the National Tax Agency and regional tax bureaus nationwide by adding a "security layer suited to the modern digital society" to the already established operations.
The Starting Point: A "Nationwide Social Issue" Happening at Seizure and Investigation Sites
In recent years, several social issues have emerged regarding taxpayers and witnesses encountered during tax administration seizures and third-party investigations. These are not issues specific to a particular regional taxation bureau, but rather nationwide challenges of the digital age.
Assignment 1: Risk of impersonation contact
In the information leakage incident at the Osaka Regional Taxation Bureau announced in April 2026, a situation occurred where taxpayer information was transmitted externally under the instruction of a fraudster posing as a police officer. This incident demonstrates that a mechanism to verify the authenticity of individuals claiming to be public institutions on-site remains underdeveloped across society as a whole.
Assignment 2: Consideration for witnesses with past information leak risks
Some of the witnesses in tax audits have experienced having their names or involvement circulated externally in some form in the past. Such witnesses have a rational reason to be wary of sudden visits, and special consideration is required in the visitation protocol.
Task 3: Lack of "Advance Notice" and "Predictability" of Visits
Visits during seizures and third-party investigations often make advance notice difficult from the perspective of ensuring the effectiveness of investigations. On the other hand, to ensure the peace of mind and safety of those being visited, it is desirable to secure some level of advance notice and predictability. How to harmonize the two is a crucial challenge in the digital age.
Task 4: Insufficient Social Recognition of Witness Freedom of Response
A person of interest in a collateral investigation is a pure third party and legally has the freedom to decide whether or not to respond. However, because this right is not widely recognized by the general public, situations arise where such persons mistakenly believe they are "obligated to respond."
These are all digital government challenges that are worth solving together as a nation.
Groundbreaking Solution, Part 1—"Real-Time Authentication System for Government Visitors"
I propose the establishment of a real-time authentication system that allows citizens who receive visits from public officials, including Internal Revenue Service staff, to instantly verify their authenticity using a smartphone.
(1) Visitor ID Display System
When public officials visit, they carry a dedicated QR code. When the visited citizen scans it with a smartphone, the affiliation, title, and a summary of the visit's purpose are displayed directly from the public agency's server.
(2) Visit Notice Dashboard
Within 24 hours prior to the visit, the visitor's affiliation and expected time frame of the visit will be notified via Mynaportal or similar means to the resident being visited (if necessary to ensure the effectiveness of the investigation, notification immediately prior to the visit is also acceptable).
(3) Two-Step Identity Verification Protocol
In addition to checking the visitor's ID at the entrance, a common toll-free number has been established to call the agency's call center directly and verify the visitor's authenticity.
These measures structurally reduce the risk of identity fraud, creating a secure visiting environment that provides peace of mind for both visitors and those being visited.
Groundbreaking solution part 2 — "Past Leakage Risk Registration System"
I propose a system where citizens whose names or involvement status have been confirmed to have been leaked externally in some form in the past can voluntarily register that fact with the National Tax Agency to receive special consideration in visit protocols.
(1) Voluntary registration-based risk perception sharing
When visiting a registered citizen, an alert is displayed in advance to the visitor stating, "This person has a past leak risk, so a particularly careful identity verification process is required."
(2) Arranging for a lawyer or representative to be present in advance
A system that allows for the immediate online arrangement of a lawyer or representative to be present during scheduled visits with registered citizens. This enables witnesses to answer questions with peace of mind.
(3) Institutional recognition of the right to respond behind closed doors
In the visiting protocol, we will explicitly inform all citizens of their "right to answer with the door closed." While this is a natural right during voluntary investigations without a warrant, we will institutionally raise its social awareness.
Groundbreaking Solution Vol. 3: Nationwide Distribution of the "Witness Reassurance Guide"
We will distribute a guide to all citizens that clearly explains the rights of witnesses in background investigations.
Examples of content:
- What Is a Witness? (A witness is not a suspect but a purely impartial third party.)
- freedom to decide for oneself whether or not to respond
- the right to verify identity with the door closed
- The Right to Call a Lawyer or Representative
- right to respond in writing at a later date
- The Right to Request a Postponement When Unwell
This does not deny the National Tax Agency’s investigative authority; rather, by creating an environment in which witnesses can cooperate with confidence, it ultimately improves the quality of investigations.
Groundbreaking Solution, Part 4—Standardization of the “Health-Conscious Protocol”
In surveys of citizens, the elderly, expectant and nursing mothers, persons with disabilities, etc., who possess a medical certificate for mental illness,
- Priority consideration of non-in-person alternatives (written, online, proxy response)
- Limits on Survey Duration
- Explicit statement of the right to have a specialist or counselor present
I propose standardizing these into protocols. This aligns with the obligation to provide reasonable accommodation under the Act for the Elimination of Discrimination against Persons with Disabilities, and serves as a foundation that allows all citizens to cooperate with tax administration with peace of mind.
Groundbreaking Solution Vol. 5: Objectification of Visit Records Using AI
So that both visitors and citizens receiving visits can feel secure,
- Real-time automated generation of visit minutes by AI
- Tamper-proof record keeping using blockchain
- A shared platform where both parties can view the records
I propose establishing the maintenance. This will structurally resolve the "he said, she said" issue and technically guarantee a relationship of trust between both parties.
Conclusion: Witness protection is not an enemy of investigation, but an ally.
Protecting witnesses does not contradict the effectiveness of tax audits in any way. Rather, an environment where witnesses can cooperate with peace of mind is precisely what produces accurate information, honest cooperation, and high-quality fact-finding.
The National Tax Agency and regional tax bureaus across Japan are already steadily advancing taxpayer protection operations. All that remains is for all citizens to add the technological and institutional layers befitting the digital age.
In the third installment, we propose a groundbreaking solution utilizing "proxies" from the perspective of improving research efficiency.
Global Union (National Tax Union)
All union members
Web:https://globalunion-grp.org/okami/
