Article 22-26Accusation in Criminal Tax Cases Concerning Local Taxes Other Than Indirect Local Taxes
第二十二条の二十六（間接地方税以外の地方税に関する犯則事件についての告発）
If the competent tax collection official becomes convinced, through the investigation of a criminal tax case concerning a local tax other than an indirect local tax, that an offense has been committed, the official must file an accusation with a public prosecutor.
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local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
the competent tax collection officialmachine translation
「当該徴税吏員」
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
Defined inArticle 22-3, paragraph (1)· applies only in this section
indirect local taxmachine translation
「間接地方税」
In the section on the investigation and disposition of tax offence cases (犯則事件), the light oil delivery tax (軽油引取税) and the other local taxes a Cabinet Order (政令) sets.
Defined inArticle 22-7, paragraph (1)· applies only in this section
public prosecutor
検察官
The official who brings a prosecution (公訴) for a crime before a court (Code of Criminal Procedure, Article 247), and who may decide not to prosecute where, in view of the offender's character, age and circumstances, the gravity and circumstances of the offence and what happened after it, prosecution is not needed (Article 248). In criminal cases a public prosecutor asks the court to apply the law correctly and oversees the carrying out of its judgments; and, as the representative of the public interest, a public prosecutor also does the work other laws and regulations assign to a public prosecutor, which is not limited to criminal cases (Public Prosecutors Office Act, Article 4). A public prosecutor may investigate any crime (Article 6, paragraph (1)). Public prosecutors work through the public prosecutors offices (検察庁): the Supreme, High, District and Local Public Prosecutors Offices (Article 1).
Written by AI using Code of Criminal Procedure, Arts. 247, 248 and Public Prosecutors Office Act, Arts. 1, 4, 6 as a reference.