The tax inspection and investigation of this case by the Kumamoto Regional Taxation Bureau has finally entered a historic phase. Our union records this milestone development with heartfelt respect.<\/p>\n\n\n\n
Former Chief Inspector Nobuhiro Kawaguchi demonstrated clear aggression toward the taxpayers demanding the return of seized items, telling them, \"If you want them back, come in and explain.\" Treating the return of seized items as a bargaining chip to force an in-person audit appearance is, even by itself, an extremely problematic practice in light of the intent behind returning seized items under the Code of Criminal Procedure.<\/p>\n\n\n\n
However, the moment Hiroshi Oka took over as the new chief inspector, the response changed completely. Mr. Oka explicitly emphasized that he was under the command of Atsushi Kitamura, the Director-General of the Regional Taxation Bureau, and responded that even now, two years after the seizure, the taxpayer is not even allowed to view the items.<\/p>\n\n\n\n
\nWhen I said I wanted it back and took action, they wouldn't even let me view it.<\/p>\n<\/blockquote>\n\n\n\n
This is a 180-degree shift in policy, moving from Mr. Nobuhiro Kawaguchi's era of \"if they come face-to-face, we will return it\" to Mr. Hiroshi Oka's era of \"even if they come face-to-face, we will not show it.\"<\/p>\n\n\n\n
Our union welcomes this change very positively, because this very change proves, through the authorities' own mouths, one decisive fact.<\/p>\n\n\n\n
\u25a0 What this shift in response means: The authorities' own proof that \"face-to-face surveys were unnecessary\"<\/h3>\n\n\n\n
Let me organize this.<\/p>\n\n\n\n
\n
- Mr. Nobuhiro Kawaguchi's period: \"If you want it back, come explain in person\" = the pretext that an in-person investigation is a mandatory condition for investigation progress.<\/li>\n\n\n\n
- Hiroshi Oka term: \"Two years later, and we can't even view them\" = A setup implying that investigations are progressing even without face-to-face inspections.<\/li>\n<\/ul>\n\n\n\n
In other words, Director-General Atsushi Kitamura has made the groundbreaking decision that, under his command, audits will proceed smoothly even if taxpayers do not cooperate with face-to-face investigations at all.<\/p>\n\n\n\n
This is of extremely great significance in this inspection and investigation.<\/p>\n\n\n\n
Because\u2014<\/p>\n\n\n\n
\nThe in-person investigation demanded as consideration for the return of seized items during the tenure of Mr. Nobuhiro Kawaguchi was retroactively proven to have been unnecessary, as a result of the response during the tenure of Mr. Hiroshi Oka.<\/p>\n\n\n\n
In other words, it has been revealed by the authorities themselves that the handling during Mr. Nobuhiro Kawaguchi's tenure was a transaction used to coerce face-to-face investigations and had nothing to do with the original legal purpose of returning seized items.<\/p>\n\n\n\n
And if the investigation proceeds without in-person audits, it means that the Kumamoto Regional Taxation Bureau itself has provided taxpayers nationwide who are currently being forced to undergo in-person audits with grounds to refuse them.<\/p>\n<\/blockquote>\n\n\n\n
This is an unexpected gift from Kumamoto Regional Taxation Bureau Director Atsushi Kitamura to taxpayers nationwide. Our union will widely publicize this.<\/p>\n\n\n\n
\u25a0 The Feat of Restoring Seized Evidence by Psychometrer Atsukuni Kitamura, Director-General of the National Tax Agency<\/h3>\n\n\n\n
Now, we must acknowledge yet another great achievement.<\/p>\n\n\n\n
Director-General Shimasaki stated that the seized items \"could not be found.\"<\/p>\n\n\n\n
However, according to Hiroshi Oka's current explanation, it seems to be based on the premise that the seized items exist, even though they cannot be viewed.<\/p>\n\n\n\n
In other words, the seized items that were deemed \"missing\" were found or restored under the direction of Bureau Director Atsushi Kitamura. One can only describe this as a supernatural feat that goes far beyond mere administrative procedure.<\/p>\n\n\n\n
Our union respectfully refers to Regional Commissioner Atsushi Kitamura as \"Psychometrer Kitamura.\" Grasping the whereabouts of objects without touching them, magically restoring missing confiscated items, advancing audits without face-to-face investigations, and seizing control by restricting taxpayers' access to files\u2014this series of feats goes far beyond the framework of a normal administrative organization.<\/p>\n\n\n\n
As a matter of legal theory, I would like to add just one point here.<\/p>\n\n\n\n
The organization cannot evade accountability whatsoever for the custody and whereabouts history from the time the seized items were deemed \"missing\" to the current point where they are designated as \"restricted from viewing.\" \"Missing\" and \"restricted from viewing\" are mutually exclusive. To reconcile them, an explanation is required regarding what happened and who did what during that interval. This is an inescapable responsibility derived from Article 1 of the State Redress Act, the duty to manage seized items under the Code of Criminal Procedure, and the guarantee of property rights under Article 29 of the Constitution.<\/p>\n\n\n\n
Our union is confident that Director Atsushi Kitamura, the psychometrist, will disclose the basis of his paranormal abilities in writing.<\/p>\n\n\n\n
I am sure she has a firm resolve not to transfer.<\/h3>\n\n\n\n
This matter is about to reach a decisive turning point right now.<\/p>\n\n\n\n
That being the case,<\/p>\n\n\n\n
\n
- Director-General Atsushi Kitamura will surely avoid the upcoming July personnel shuffle. For a commander who is about to launch this initiative to leave his post just before the start is unthinkable, both from the perspective of maintaining organizational responsibility and for the sake of his own prestige.<\/li>\n\n\n\n
- Since Mr. Hiroshi Oka has also set forth his current policy as the new chief engineer, he surely will not be transferred.<\/li>\n\n\n\n
- Mr. Keisuke Ota is likewise expected to assume ongoing direction of this case.<\/li>\n<\/ul>\n\n\n\n
And Mr. X, the new Director of the three inspection departments in question\u2014who does not answer the phone and has never shown his face once\u2014is expected to make his long-awaited appearance. Since Director Tsuyoshi Shimazaki has stated his intention to \"file a criminal complaint,\" it will surely be carried out by the new Director X. Our union sincerely looks forward to the day when the secret arts that have been hidden until now will be unveiled in the courtroom.<\/p>\n\n\n\n
Just one legal point.<\/p>\n\n\n\n
The fact that the statement \"we will file a criminal accusation\" was leaked to the outside beforehand, yet the power of questioning and inspection (Articles 74-2 et seq. of the Act on General Rules for National Taxes) was never properly exercised once, is extremely serious. The process of reaching an accusation without even asking questions is<\/p>\n\n\n\n
\n
- Violation of due process (Article 31 of the Constitution)<\/li>\n\n\n\n
- violation of the presumption of innocence<\/li>\n\n\n\n
- violation of tax audit procedures under the Act on General Rules for National Taxes<\/li>\n\n\n\n
- illegal evaluation under Article 1, Paragraph 1 of the State Redress Act<\/li>\n<\/ul>\n\n\n\n
creates. If \"accusation\" is the entrance to the courtroom, the authorities have not done what they ought to do before standing at that entrance. What should be disclosed in the courtroom is not \"arcana,\" but the rational basis that led to the accusation without exercising the power of questioning and inspection.<\/p>\n\n\n\n
\u25a0 Expectations for Hideto Nakamura of the Tokyo Regional Taxation Bureau<\/h3>\n\n\n\n
I imagine the Tokyo Regional Taxation Bureau is also being held back by this handling by the Kumamoto Regional Taxation Bureau.<\/p>\n\n\n\n
Mr. Hideto Nakamura clearly stated himself, \"I wasn't even shown the Mamitsuka memo.\" This is an extremely important statement.<\/p>\n\n\n\n
In this case, where it is alleged that information was communicated within the Kumamoto Regional Taxation Bureau via Tax Accountant Mamitsuka, the fact that the official in charge at the Tokyo Regional Taxation Bureau has not been shown the core documents means that<\/p>\n\n\n\n
\n
- bias in information control within the Kumamoto Regional Taxation Bureau<\/li>\n\n\n\n
- relationship with the obligation to share information between tax authorities<\/li>\n\n\n\n
- Structural problems of breach of confidentiality<\/li>\n<\/ul>\n\n\n\n
highlights. Mr. Nakamura is an honest person who explicitly stated that he is cut off from information. Our union sincerely looks forward to Mr. Hideto Nakamura's future success.<\/p>\n\n\n\n
At the same time, our union will repeatedly cite Mr. Nakamura's previous explicit statement, \"Anyone, even 250,000 people, can receive an in-person investigation,\" as the basis for taxpayers' right to request an in-person investigation.<\/p>\n\n\n\n
\u25a0 Our union's confirmation items<\/h3>\n\n\n\n
\n
- 1. Please confirm in writing that the Kumamoto Regional Taxation Bureau is proceeding with an accusation without ever having properly exercised its authority to make inquiries and inspections in this case.<\/li>\n\n\n\n
- Please disclose in writing the consistency between Mr. Nobuhiro Kawaguchi's period of \"returning [materials] if you come in person\" and Mr. Oka's period of \"no viewing allowed even if you come in person,\" as well as the storage history of the seized items during that interim period.<\/li>\n\n\n\n
- 3. Please disclose in writing the chronological process of changes in the location of the seized items, from Director-General Shimasaki's \"cannot be found\" statement to the current \"non-viewable\" status.<\/li>\n\n\n\n
- 4. We reaffirm that organizational responsibility for this matter continuously lies with Regional Commissioner Atsushi Kitamura, Mr. Hiroshi Oka, Mr. Keisuke Ota, the new District Director X, and all other related parties, regardless of whether they have been reassigned.<\/li>\n\n\n\n
- 5. All members of our union sincerely welcome and look forward to the eternal inspection and investigation. The authorities' time is also the taxpayers' time. We will enjoy this long-term battle while anticipating tax refunds with late payment interest and other additions for 250,000 people.<\/li>\n<\/ul>\n\n\n\n
We once again express our respect for the historic decision made by Psychometrist Director Atsushi Kitamura to proceed with the investigation without conducting in-person interviews. Our union will continue to indefinitely record, verify, and disseminate every single move regarding this matter.<\/p>\n\n\n\n
I look forward to hearing from you.<\/p>","protected":false},"excerpt":{"rendered":"
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