{"id":48,"date":"2026-04-02T05:15:00","date_gmt":"2026-04-02T05:15:00","guid":{"rendered":"https:\/\/globalunion-grp.org\/okami\/?p=48"},"modified":"2026-07-14T04:41:41","modified_gmt":"2026-07-14T04:41:41","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e3%81%b8%e3%81%ae%e6%84%8f%e8%a6%8b%e6%9b%b8%e5%85%bc%e7%85%a7%e4%bc%9a%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/globalunion-grp.org\/okami\/en\/archives\/48","title":{"rendered":"Opinion and Inquiry Letter to the National Tax Agency"},"content":{"rendered":"

Opinion and Inquiry Letter<\/strong><\/p>\n\n\n\n

\u2014 Comprehensive legal verification request regarding the legality of inspection procedures based on the right of association, evidence management system, and organizational control \u2014<\/p>\n\n\n\n

Tokyo Regional Tax Bureau, Investigation Department 21, Hidehito Nakamura
Kumamoto Regional Tax Office Commissioner Atsushi Kitamura
Inspection Department 3: Hiroshi Oka
Keisuke Ota<\/p>\n\n\n\n

World's First Union with No Membership Fees
Global Union<\/p>\n\n\n\n

Chapter 1: Purpose of Presenting This Book and Title Setting (Connection to the Right to Organize)<\/strong><\/p>\n\n\n\n

This organization was established with the aim of realizing a society where all individuals, regardless of economic barriers, can effectively exercise their right to organize, being the first in the world to adopt the \"no membership fees\" model. Its activities are not limited to traditional labor condition negotiations but are fundamentally aimed at restoring substantial equality based on Article 28 of the Constitution by correcting the structural imbalances inherent in the relationship between public authority and individuals. This document, based on a series of facts that emerged with the circulation of purported audio information from Mr. Hideto Nakamura of the Tokyo Regional Taxation Bureau's Investigation Department 21, seeks a thorough examination from a systemic and structural perspective, not just an individual factual confirmation, on whether the operational reality of investigation procedures, the evidence management system, the information control structure, and the legality of organizational control are built upon a consistent and sustainable legal foundation in light of the National Public Service Act, the Code of Criminal Procedure (applied mutatis mutandis), the National Tax General Law, and the due process principle of Article 31 of the Constitution. In particular, this matter is not merely an issue of a single employee's remarks but concerns the foundation of social trust in the legitimacy of exercising investigative authority. Therefore, it is raised as a collective issue based on the right to organize.<\/p>\n\n\n\n

II. Worker Status and Legitimacy of Union Involvement in This Case<\/strong><\/p>\n\n\n\n

The individuals investigated in this matter, while formally possessing aspects of business ownership, i.e., employer status, should in reality be understood as having a hybrid status that coexists with worker status, considering comprehensively factors such as the constraints, continuity, and economic dependence in the performance of their duties, as well as the asymmetry of bargaining power in their relationship with public authorities. In light of the recent emphasis in labor law and judicial precedent on the necessity of substantive judgment that does not rely on formal distinctions, this case is not merely a tax issue but falls squarely within the core domain that labor unions should be involved in: the appropriateness of the exercise of public authority against entities with worker status.<\/p>\n\n\n\n

Therefore, our union's involvement in this matter is not merely voluntary support, but an institutional necessity as an exercise of constitutionally guaranteed rights of association.<\/p>\n\n\n\n

III. Specific Factual Relationships Based on Mr. Hideto Nakamura's Statement<\/strong><\/p>\n\n\n\n

In the voice recordings of Mr. Hideto Nakamura confirmed by our company, multiple facts are interrelated, forming a consistent doubt regarding the internal structure of audit operations. The contents are as follows.<\/p>\n\n\n\n

1. Statement by Director-General Shimazaki regarding lost files<\/strong><\/p>\n\n\n\n

It has been suggested by Mr. Takeshi Shimazaki, the supervisory official of the Third Investigation Department of the Kumamoto Regional Taxation Bureau, that investigation-related files were lost. If this is confirmed, it would go beyond a mere procedural error and fundamentally destroy the chain of custody, which is essential for investigation procedures under the Code of Criminal Procedure. This would undermine the fundamental principles of criminal evidence law, namely the authenticity, completeness, and immutability of evidence, and could have a ripple effect not only on the case in question but also on other cases under the same management system, indicating an extremely serious structural problem. The connection between the investigations conducted by the Kumamoto and Tokyo Regional Taxation Bureaus is evident from the fact that information from the Kumamoto Regional Taxation Bureau was leaked to the Tokyo Regional Taxation Bureau in advance, leading to the failure of seizure and confiscation by the Tokyo Regional Taxation Bureau. Mr. Hideto Nakamura has explicitly stated that he was not provided with the Mamizuka Memo from the Kumamoto Regional Taxation Bureau, which is the source of this information leak. Therefore, the approximately six-month investigation conducted by the Tokyo Regional Taxation Bureau up to the present time was carried out without knowledge of the lost items and the information leak, meaning that the possibility of an invalid investigation was not even recognized. It is also evident from the evidence that many union members specifically showed Mr. Hideto Nakamura information from the Mamizuka Memo. Therefore, Mr. Nakamura's claim that he was unaware of the Mamizuka Memo is either false or indicates a profound lack of awareness.<\/p>\n\n\n\n

2. Leak of investigation information regarding the Umizuka memo<\/strong><\/p>\n\n\n\n

The fact that information regarding the \"Mamizuka memo\" has leaked externally, given that inspection procedures operate on the premise of a high degree of confidentiality akin to criminal proceedings, is not merely a violation of internal discipline. It strongly suggests a breach of the duty to manage investigative information, and furthermore, a failure in organizational information control. Such a situation indicates that the information management system within the organization is not functioning institutionally.<\/p>\n\n\n\n

3. Mr. Nakashima of the Kumamoto Regional Tax Bureau's Investigation Department's statement regarding the collapse of the management system<\/strong><\/p>\n\n\n\n

The statement \"We can't keep track of where our colleagues are or when they'll be back\" signifies not just a personnel management issue, but a failure of organizational control, which is a prerequisite for exercising inspection authority. Specifically, it means that the location of the authority holder and the identifiability of the actor are not secured, making it difficult to retrospectively verify the legality of administrative actions under such circumstances.<\/p>\n\n\n\n

4. Seizure of Credit Card and Suspicion of Fraudulent Use<\/strong><\/p>\n\n\n\n

Despite the possibility of fraudulent use being pointed out after the taxpayer's credit card was seized,
Lost file
Information leak
Cannot manage location
It is a logical contradiction stemming from an assessment lacking factual basis and poses significant problems from the perspectives of the duty to preserve evidence and the duty of care for an organization already exhibiting multiple signs of mismanagement to fail to conduct a thorough investigation based solely on an abstract explanation that it is \"unlikely to happen.\"<\/p>\n\n\n\n

5. Conclusion of Face-to-Face Survey Contract<\/strong><\/p>\n\n\n\n

Despite the lack of clarity regarding the human nature and counter-investigation target, the fact that face-to-face investigations are conducted based on willingness to participate suggests that the exercise of inspection authority may depend on discretionary relationships rather than legal requirements, raising serious questions from the perspective of tax fairness and administrative discretion control.<\/p>\n\n\n\n

6 Social Impact<\/strong><\/p>\n\n\n\n

As a result of that audio, the understanding that \u201canyone can receive a refund from the comprehensive appraisal service (so-called \u201dMarusa') that can conduct in-person investigations\" has spread, and the situation where our association is receiving numerous consultations is a direct representation of the structural erosion of the credibility of inspection administration.<\/p>\n\n\n\n

4. Legal Assessment (Consolidated)<\/strong><\/p>\n\n\n\n

The above facts are,
Duty to manage evidence by analogy to the Code of Criminal Procedure
\u30fbObligation to comply with laws and regulations and obligation to dedicate oneself to official duties under the National Public Service Act
The duty of good faith under Article 1 of the National Tax General Rules Act
Article 31 of the Constitution: Due Process<\/p>\n\n\n\n

From each perspective, not only are there individual problems, but a governance structure of evidence management, information control, and organizational control is simultaneously being destabilized. This is not merely an isolated violation but can be evaluated as systemic inconsistency.<\/p>\n\n\n\n

Article 5: Logical Consequence<\/strong><\/p>\n\n\n\n

Therefore, for the Kumamoto National Tax Tribunal to assert that \"seized items were managed appropriately,\" a mere abstract explanation is insufficient. It is essential to present a systematic explanation based on concrete and verifiable facts concerning the continuity of evidence management, the effectiveness of information control, and the reproducibility of organizational control.<\/p>\n\n\n\n

6. Conclusion<\/strong><\/p>\n\n\n\n

This organization will not treat this matter as a mere isolated incident.<\/p>\n\n\n\n

This is a fundamental issue of whether the exercise of public power is controlled under the rule of law, and<\/p>\n\n\n\n

And it is by questioning this as a constitutional right through unity, not as individuals, that we see the purest and most effective manifestation of the right to associate in modern society.<\/p>\n\n\n\n

This is because the property rights of workers should be protected to the same extent as the obligation to pay taxes. Since Mr. Hideto Nakamura of the Tokyo Regional Taxation Bureau's Investigation 21 Division immediately granted access to union members who were neither the subject of a counter-investigation nor witnesses, it is evaluated that the union members are in a situation where they have been effectively granted the opportunity for a face-to-face investigation, allowing all members to receive a refund, in light of the circumstances that \"the shared personal and corporate seals of the labor union have been seized.\"<\/p>\n\n\n\n

Therefore, the cooperative, taking this into consideration, has decided to work as one to refund taxes that were previously omitted from accounting. In handling this matter, Director General Kitamura of the Kumamoto Regional Taxation Bureau, Mr. Hiroshi Oka and Mr. Ota of the Inspection Department 3, and Mr. Hideto Nakamura of the Inspection Department 21 of the Tokyo Regional Taxation Bureau will be designated as the cooperative's points of contact for this response.<\/p>\n\n\n\n

Above<\/p>","protected":false},"excerpt":{"rendered":"

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