The other of the two major principles of modern criminal law is the principle of legality (Nullum crimen, nulla poena sine lege). This principle is based on Article 31 of the Constitution of Japan, which states that \"no person shall be deprived of life or liberty, or any other punishment inflicted, except according to procedure established by law,\" and it is an absolute principle of a modern legal state that no state organ can punish or convict an act that does not fall under the elements of a crime clearly defined by law.<\/p>\n\n\n\n
However, the evaluation terms used in this inspection investigation are all neologisms that do not exist anywhere in the Penal Code or laws and regulations related to tax offenses.<\/p>\n\n\n\n
\"Tax evasion contractor\" does not exist in the Penal Code.<\/p>\n\n\n\n
\"B-kanya\" does not exist in criminal law.<\/p>\n\n\n\n
\"False Capital Contribution\" - There is no such type in company law, nor does it exist in criminal law.<\/p>\n\n\n\n
\"A company without substance\" is not explicitly defined in tax law.<\/p>\n\n\n\n
These are all internal jargon or slang terms used by the National Tax Agency and are not legally stipulated as elements of a crime. Nevertheless, in this case, these coined terms of evaluation...<\/p>\n\n\n\n
Stated by a public official during a face-to-face interview
as written in the document called \"Mamizuka Memo\"
transmitted to stakeholders and witnesses
As a result, it damages the social standing of union members.<\/p>\n\n\n\n
A union member's family (daughter) attempted suicide, leading the union member to develop a mental illness.<\/p>\n\n\n\n
This is equivalent to a situation where the National Tax Agency created \"charges\" on its own and circulated them in society, without following the procedural requirements of the principle of legality.<\/p>\n\n\n\n
In addition, regarding this matter, the \"Outline of Irregularities\" described in the Mamizuka memo seized by your bureau indicates the following three points:<\/p>\n\n\n\n
First, there are \"many group companies.\" This is a legal holding company system under the Companies Act, and it does not meet the requirements for illegality.<\/p>\n\n\n\n
Secondly, the statement that \"they manipulate profits by taking advantage of different fiscal year-ends to avoid paying taxes.\" This is a legitimate choice of fiscal year-end under corporate tax law and completely disregards the judicially established distinction between tax avoidance and tax evasion.<\/p>\n\n\n\n
Third, \"profits and funds are moved between affiliated companies, ultimately going to the Hong Kong entity.\" This, too, is a legitimate flow of goods and services design under transfer pricing regulations, as long as the Arm's Length Principle is ensured.<\/p>\n\n\n\n
In other words, all the events that the Makizuka Memo condemns as \"improper\" are merely legal corporate activities under current law, and an examination of their conformity to the elements of a crime from the perspective of the principle of legality would immediately reveal that they do not constitute an offense.<\/p>\n\n\n\n
Nevertheless, the fact that these were evaluated as \"dishonest,\" \"tax evasion contractors,\" and \"B-accounts\" and circulated externally shows that the National Tax Agency routinely erodes the foundation of modern law, the principle of legality, through the free use of internal jargon.<\/p>\n\n\n\n
What is even more serious is the fact that these assessments were made without ever exercising the right to question. Even now, approximately two years after the start of the inspection investigation, no specific questions regarding transaction details, intent, or service content have ever been asked of union members.<\/p>\n\n\n\n
No questions, no consolidation of issues, no opportunity for counter-argument, and no organization of elements corresponding to the statutory definition. With all of these missing, only neologistic evaluations that do not exist in criminal law take precedence and are circulated externally. This is the entirety of what this inspection investigation has actually done.<\/p>","protected":false},"excerpt":{"rendered":"
\u8fd1\u4ee3\u5211\u4e8b\u6cd5\u306e\u4e8c\u5927\u539f\u5247\u306e\u3082\u3046\u4e00\u65b9\u304c\u3001\u7f6a\u5211\u6cd5\u5b9a\u4e3b\u7fa9\uff08Nullum crimen, nulla poena sine […]<\/p>\n","protected":false},"author":1,"featured_media":13,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-90","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kokuzei"],"_links":{"self":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/90","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=90"}],"version-history":[{"count":1,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/90\/revisions"}],"predecessor-version":[{"id":91,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/posts\/90\/revisions\/91"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/media\/13"}],"wp:attachment":[{"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/media?parent=90"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/categories?post=90"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalunion-grp.org\/okami\/en\/wp-json\/wp\/v2\/tags?post=90"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}