{"id":375,"date":"2026-07-27T02:55:58","date_gmt":"2026-07-27T02:55:58","guid":{"rendered":"https:\/\/globalunion-grp.org\/okami\/?p=375"},"modified":"2026-07-27T03:02:26","modified_gmt":"2026-07-27T03:02:26","slug":"%e9%87%91%e6%9c%ac%e9%87%8d%e5%be%b3%e6%b0%8f%e3%81%ab%e8%a8%80%e3%81%84%e6%94%be%e3%81%a3%e3%81%9f%e3%80%8c%e3%82%ad%e3%83%83%e3%82%af%e3%83%90%e3%83%83%e3%82%af%e3%80%8d%e3%81%a8%e3%81%af%e4%bd%95","status":"publish","type":"post","link":"https:\/\/globalunion-grp.org\/okami\/en\/archives\/375","title":{"rendered":"What is the \"kickback\" that was said to Shigenori Kanemoto?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Rigorous terminology and accountability regarding the angel tax system<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In a criminal case, words are not merely expression.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The choice of a single term can greatly influence public perception and affect the formation of impressions regarding suspects and defendants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is precisely why the words used by public institutions are required to be legally and socially accurate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">General meaning of the term \"kickback\" announced to the press club by the Yokohama District Public Prosecutors Office<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, \"kickback\" often refers to the act of returning profits from the original recipient to the commissioner or intermediary as a reward for a contract or transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Even in dictionaries and general usage, it is often explained in contexts such as \"gratuity,\" \"rebate,\" \"kickback,\" or \"slush fund,\" and is a term that evokes the covert return of profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, when the expression \"kickback\" is used, many citizens<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>slush fund<\/li>\n\n\n\n<li>secret profit provision<\/li>\n\n\n\n<li>bribery-like transfer of money<\/li>\n\n\n\n<li>opaque money laundering<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">have such an impression.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, this word itself carries a strong social evaluation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Meanwhile, in this case, there was no under-the-table money exchange at all, and publicly disclosed share acquisitions and reinvestments are being described as kickbacks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, this matter<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>performed based on the contract,<\/li>\n\n\n\n<li>acquiring stock as consideration,<\/li>\n\n\n\n<li>becoming a shareholder through procedures under the Companies Act,<\/li>\n\n\n\n<li>Subsequent funds are allocated to business operations or investments.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In cases where such a form is used, whether it is appropriate to generally describe even such transactions using the term \"kickback\" requires careful consideration.<br>Why did the Yokohama District Public Prosecutors Office spread the expression \"kickback\" to the press club?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Of course, in individual cases, the substance may be recognized as an illegal profit kickback.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, even in that case, what is important is not the word \"kickback\" itself, but the specific reason why it is legally evaluated as such.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Laws are judged by their \"provisions,\" not by their \"impressions.\"<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In tax criminal cases, what ultimately becomes the issue is<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What law was violated?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Which tax requirements were not met?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Which act was false?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Which facts are used to establish intent?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It looks like a kickback.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It looks like the system was abused.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An evaluation like that alone does not establish criminal liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In a nation governed by rule of law, illegality must be demonstrated by statutory provisions and evidence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is written in the Angel Tax System?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Angel Tax Credit is a policy tax system created to promote startup investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The system sets forth various application requirements, such as eligible companies, investment timing, and share acquisition requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, at least as far as can be seen from the system's published materials,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I cannot find a general prohibition stating that \"investment funds that have qualified for the angel tax incentive must not be reinvested.\"<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is precisely why, if a specific case is deemed to be contrary to the purpose of the system,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Based on which laws and regulations?<\/li>\n\n\n\n<li>Which institutional requirements are missing?<\/li>\n\n\n\n<li>What facts negate the application of the system?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">I am required to explain these in concrete terms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What the name \"Angel\" means<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The name of this system is the \"Angel Tax System.\"<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An \"angel investor\" originally refers to an investor who takes risks to provide funding to startups and supports their growth.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The purpose of the system is to promote the provision of funding for new challenges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, users of the system<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">satisfying the institutional requirements set by the government,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Perform the necessary verification procedures and<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Now that the system has been applied to us,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is quite conceivable to understand that subsequent business developments and reinvestments are also legal, unless clearly prohibited by law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is precisely why, if it is later judged to be \"system abuse,\" the administration has the responsibility to carefully explain the legal basis for that assessment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What should be questioned is accountability<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Just as taxpayers who use a system are accountable, the administration that designs and operates the system and, when necessary, brings criminal charges is also accountable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assuming that you determined a certain transaction to be contrary to the purpose of the system,<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>On which laws and regulations, notifications, or judicial precedents is that decision based?<\/li>\n\n\n\n<li>How is consistency with administrative confirmation and system operation organized?<\/li>\n\n\n\n<li>Why that case is evaluated not merely as a tax interpretation issue, but as criminal fraud.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These are important issues that should be explained to society.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In a state governed by rule of law, it is \"abused because it's illegal.\"<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The original order is extremely simple.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is a law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is a violation of the law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is proven by evidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result, it is evaluated as illegal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It must be in this order.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Not \"it's illegal because it's abuse,\" but<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is evaluated as misuse because it is illegal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In that sense, in discussions surrounding institutions, concrete legal grounds are much more important than striking expressions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The angel tax system is a policy-based tax system established by the national government.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If an action taken by utilizing that system is later evaluated as \"abuse of the system,\" what society should demand is not impressionistic arguments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is a specific and verifiable explanation of which laws and regulations it is based on, which facts it is founded upon, and how that conclusion was reached.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u7528\u8a9e\u306e\u53b3\u5bc6\u6027\u3068\u3001\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u3092\u3081\u3050\u308b\u8aac\u660e\u8cac\u4efb \u5211\u4e8b\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u3001\u8a00\u8449\u306f\u5358\u306a\u308b\u8868\u73fe\u3067\u306f\u306a\u3044\u3002 \u4e00\u3064\u306e\u7528\u8a9e\u306e\u9078\u629e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":183,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[6],"tags":[],"class_list":["post-375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kensatsu"],"_links":{"self":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/comments?post=375"}],"version-history":[{"count":2,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/375\/revisions"}],"predecessor-version":[{"id":390,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/375\/revisions\/390"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/media\/183"}],"wp:attachment":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/media?parent=375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/categories?post=375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/tags?post=375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}