Evidence of a criminal tax case collected by the relevant officials of a Regional Taxation Bureau must be transferred to the relevant officials of the competent tax office; provided, however, that this does not apply to evidence of a serious criminal tax case.
国税局の当該職員が集取した犯則事件の証拠は、所轄税務署の当該職員に引き継がなければならない。ただし、重要な犯則事件の証拠については、この限りでない。