\n
September 4, 2019 - Inquired with the Small and Medium Enterprise Agency regarding third-party allotment of shares.<\/h3>\n\n\n\n
Defendant Tamaki Nakano is alleged to have directly inquired with the Small and Medium Enterprise Agency whether the angel tax incentive could still apply even if a third-party allotment of shares was executed after the investment, causing the capital structure to change.<\/p>\n\n\n\n
It is recorded that after the Small and Medium Enterprise Agency took the matter back, treating it as an \"unusual case,\" they provided the following response.<\/p>\n\n\n\n
It seems there should be no issue from November 1st onwards. After the 50 million yen capital increase, there will be a total of 203 shares, so issuing new shares to make it 204 or more is OK.<\/strong><\/p>\n\n\n\nDecember 13, 2021 \u2014 Inquired with the Tokyo Metropolitan Government and the competent tax office regarding overseas relocation.<\/h3>\n\n\n\n
After inquiring with the Tokyo Metropolitan Government's contact desk regarding the treatment when an investor moves overseas within the same year after making an investment, the following response is recorded in the report.<\/p>\n\n\n\n
Regarding the person in charge of Tokyo, I think there is basically no problem.<\/strong><\/p>\n\n\n\nFurthermore, we were informed that individual tax returns and tax payments fall under the jurisdiction of the tax office, and we confirmed this with the relevant tax office on the same day.<\/p>\n\n\n\n
It is stated that the tax office responded that by submitting a notification of a tax accountant (or tax administrator), the tax return can be filed by March 15 of the following year as usual.<\/p>\n\n\n\n
December 21 and 22, 2021\u2014In-person verification in Fukuoka and Kagoshima<\/h3>\n\n\n\n
It is stated that Defendant Kazuki Nakano did not finish the confirmation with just a phone response, but instead visited the officials at the tax office in Fukuoka, and further confirmed the same issue in Kagoshima as well.<\/p>\n\n\n\n
This means that we have repeatedly verified the same institutional points of discussion across multiple channels, including the Tokyo Metropolitan Government, the competent tax office, Fukuoka, and Kagoshima.<\/p>\n\n\n\n
February 14, 2022: Passed Tokyo Metropolitan Government's preliminary screening with no corrections noted.<\/h3>\n\n\n\n
Regarding the preliminary screening by the Tokyo Metropolitan Government Angel Tax System Support Secretariat, the following communication has been recorded:<\/p>\n\n\n\n
Angel's preliminary review was cleared without any remarks. We will proceed to the official application.<\/strong><\/p>\n\n\n\nMarch 1, 2022 \u2014 The detailed review comments point out only one formatting issue.<\/h3>\n\n\n\n
It is said that in the first-stage detailed check using electronic files, the only formatting issue pointed out was leaving the application date field blank.<\/p>\n\n\n\n
According to the report, no questions or doubts were raised regarding the substantive requirements, including corporate requirements, payment, and share-related matters.<\/p>\n\n\n\n
November 2022: Tokyo Metropolitan Government officials temporarily requested withdrawal<\/h3>\n\n\n\n
The report does not merely list positive responses.<\/p>\n\n\n\n
It is recorded that around November 2022, the person in charge at the Tokyo Metropolitan Government's Angel Tax System Support Secretariat indicated that the company did not meet the requirements and requested that the application be withdrawn.<\/p>\n\n\n\n
The company refused to accept this decision and asked the Tokyo Metropolitan Government to inquire with the Small and Medium Enterprise Agency, which has jurisdiction over the system, regarding all requirements.<\/p>\n\n\n\n
November 30, 2022: The Tokyo Metropolitan Government makes a formal inquiry to the Small and Medium Enterprise Agency.<\/h3>\n\n\n\n
It is said that the Tokyo Metropolitan Government has consulted the Small and Medium Enterprise Agency regarding not only share transfers, but also other requirements.<\/p>\n\n\n\n
It is recorded that, on that occasion, the Tokyo metropolitan side explained that regarding the previous verification method, it was necessary to seek a judgment not only from the responsible department but also from the national government.<\/p>\n\n\n\n
February 24, 2023 - The Tokyo Metropolitan Government responded that \"there are no issues with the external investment requirements.\"<\/h3>\n\n\n\n
After an inquiry to the Small and Medium Enterprise Agency, it is recorded that the Tokyo Metropolitan Government's Angel Tax System division responded as follows:<\/p>\n\n\n\n
Even without the transfer, the representative's shareholding ratio is 83.8%, and we believe there are no issues regarding the external investment requirements regardless of whether a transfer takes place or not. We have been communicating this point consistently from the beginning.<\/strong><\/p>\n\n\n\nOnce given, the negative judgment was not maintained after inquiry to the agency in charge of the system.<\/p>\n\n\n\n
July 20, 2023 - Direct visit to the Kagoshima Prefecture Angel Tax System Secretariat<\/h3>\n\n\n\n
Defendant Tamaki Nakano is said to have gone directly to the Kagoshima Prefecture counter after making the following contact to the parties involved.<\/p>\n\n\n\n
Wait a minute, I am currently at the angel tax system counter, so please give me a moment.<\/strong><\/p>\n\n\n\nIt is recorded that following the visit, they reported to the investors that they received a response stating there are no issues with the handling of this matter in light of relevant laws and regulations.<\/p>\n\n\n\n
September 2023: Revisiting Kagoshima Prefecture solely for the angel tax system<\/h3>\n\n\n\n
On September 22, 2023, the defendant, TSUKI NAKANO, is alleged to have made the following communication.<\/p>\n\n\n\n
It looks like I will be going on a day trip next week with just the angels, and then going again the following week, so I will arrange cheap flights myself.<\/strong><\/p>\n\n\n\nDefendant Tamaki Nakano reported that he made a same-day round trip to Kagoshima by airplane solely for the purpose of confirming the angel tax system, and similarly received a response that there were no issues.<\/p>\n<\/div><\/div>\n\n\n\n
What was Shigenori Kanemoto shown, and what did he believe?<\/h2>\n\n\n\n
The prosecutors union has not independently confirmed that the administrative responses stated in the report were all stated verbatim by the actual persons in charge.<\/p>\n\n\n\n
It is necessary to check it against the administration's telephone records, visit records, emails, audio recordings, and submitted documents.<\/p>\n\n\n\n
However, the very fact that Shigenori Kanemoto and other investors were shown these records is extremely important in determining whether there was intent.<\/p>\n\n\n\n
Certified Public Accountant Satoshi Saito guarantees it is \"legal.\"<\/p>\n\n\n\n
Defendant Tamaki Nakano presents administrative inquiry records spanning over 4 years and involving more than 20 cases.<\/p>\n\n\n\n
The preliminary review in Tokyo will pass without any corrections.<\/p>\n\n\n\n
The capital increase is registered, and shares are also issued.<\/p>\n\n\n\n
If the Yokohama District Public Prosecutors Office is going to conclude that investors who believed in these schemes \"must have known it was actually tax evasion,\" it needs to present hidden facts known only to the investors.<\/p>\n\n\n\n
Expert advice is not a get-out-of-jail-free card, but it is important evidence for determining intent.<\/h2>\n\n\n\n
Just because an expert says an action is legal does not mean you are absolved of responsibility for any behavior.<\/p>\n\n\n\n
Shigenori Kanemoto concealed important facts from Satoshi Saito and defendant Shukki Nakano.<\/p>\n\n\n\n
I knew that there was false information in the documents submitted to the government administration.<\/p>\n\n\n\n
I was part of the secret agreement to return the funds from the very beginning.<\/p>\n\n\n\n
If such evidence exists, the mere fact that expert advice was sought is not sufficient to negate intent.<\/p>\n\n\n\n
Meanwhile, if Shigenori Kanamoto fully disclosed everything and invested based on the responses from experts and government authorities, the person who provided the false explanation should be investigated before treating him as an accomplice.<\/p>\n\n\n\n
Public Questions for the Yokohama District Public Prosecutors Office and the Tokyo Regional Taxation Bureau<\/h2>\n\n\n\n\n- Have you confirmed the fact that Mr. Satoshi Saito explained to Mr. Shigenori Kanemoto that the investment in Company N is legal?<\/li>\n\n\n\n
- Did you confirm the fact that Mr. Satoshi Saito led the contract, the application for confirmation, and the bank transfer?<\/li>\n\n\n\n
- Have you confirmed any evidence that Satoshi Saito was present or involved when Shigenori Kanemoto made the bank transfer?<\/li>\n\n\n\n
- Have you seized or received the \"Nakano Memo\" and the administrative inquiry report?<\/li>\n\n\n\n
- Did you verify the more than 20 inquiries listed in the report with the respective government agencies?<\/li>\n\n\n\n
- Which specific administrative responses have been confirmed to be false or exaggerated?<\/li>\n\n\n\n
- If the government\u2019s response was consistent with the records, what evidence was used to establish that Shigenori Kanemoto acted intentionally?<\/li>\n\n\n\n
- Are there any important facts that Mr. Shigenori Kanemoto concealed from Mr. Satoshi Saito and Defendant Juski Nakano?<\/li>\n\n\n\n
- Is there direct evidence that Shigenobu Kanamoto participated in the agreement to return the funds from the beginning?<\/li>\n\n\n\n
- Did you consider the possibility that they are investors who trusted experts and the administration?<\/li>\n<\/ol>\n\n\n\n
Open letter to Mr. Satoshi Saito<\/h2>\n\n\n\n\n- Did you explain to Mr. Shigenori Kanemoto that the investment in Company N is legal under the angel tax system?<\/li>\n\n\n\n
- Did you state, in your capacity as a certified public accountant, to the effect that \"there is no doubt\"?<\/li>\n\n\n\n
- Did you explain that you will personally take the lead on contracts, administrative confirmations, and bank transfers?<\/li>\n\n\n\n
- Did you attend or were you involved in the bank transfer?<\/li>\n\n\n\n
- Have you checked the business operations, financials, and use of funds of Company N?<\/li>\n\n\n\n
- Have you verified the authenticity of the administrative response recorded in the Nakano Memo?<\/li>\n\n\n\n
- Were you aware of the fund transfer after the investment in advance?<\/li>\n\n\n\n
- Did you receive compensation, referral fees, success fees, or other benefits from the investors?<\/li>\n\n\n\n
- Did you provide information indicating Shigenori Kanemoto's intent to the Yokohama District Public Prosecutors Office and the Tokyo Regional Taxation Bureau?<\/li>\n<\/ol>\n\n\n\n
Open questions to the accused Kazuyoshi Nakano<\/h2>\n\n\n\n\n- Did you actually make all the administrative inquiries listed in the Nakano Memo?<\/li>\n\n\n\n
- Did you accurately convey the administration's response to the investors?<\/li>\n\n\n\n
- Are you omitting unfavorable answers or conditions?<\/li>\n\n\n\n
- Did you accurately explain the business reality and use of funds of Company N to Mr. Shigenori Kanemoto?<\/li>\n\n\n\n
- Did you explain the plan to move the funds after the investment in advance?<\/li>\n\n\n\n
- Did you testify to the Yokohama District Public Prosecutors Office and the Tokyo Regional Taxation Bureau that Shigenori Kanemoto was the mastermind behind the tax evasion?<\/li>\n\n\n\n
- Are you shifting the blame to your investors to mitigate your own responsibility?<\/li>\n<\/ol>\n\n\n\n
Who took advantage of the fact that Shigenori Kanemoto was an amateur?<\/h2>\n\n\n\n
Shigenori Kanemoto is a figure with experience in corporate management and investment.<\/p>\n\n\n\n
Still, you may not know more about the angel tax system laws, administrative reviews, capital increases under the Companies Act, and tax deductions than a certified public accountant or the person who designed the system.<\/p>\n\n\n\n
Just because I have assets doesn't mean I won't be fooled by experts.<\/p>\n\n\n\n
Because the investment amount was large, they knew the illegality of the system.<\/p>\n\n\n\n
That reasoning does not hold.<\/p>\n\n\n\n
What the Yokohama District Public Prosecutors Office needs to prove is not that Shigenori Kanemoto had money, but the fact that he knew the explanations given by Satoshi Saito and Defendant Toshiyuki Nakano were false.<\/p>\n\n\n\n
If you cannot prove that, the name of the case may change from the \"Angel Tax System Abuse Case\" to the \"Case of Arresting Investors Who Trusted a Certified Public Accountant and Administrative Confirmation.\"<\/p>","protected":false},"excerpt":{"rendered":"
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