When the same criminal tax case has been discovered in two or more places, the evidence collected at each place of discovery must be transferred to the relevant officials of the tax office having jurisdiction over the place where it was first discovered; provided, however, that when that evidence is evidence of a serious criminal tax case, it must be transferred to the relevant officials of the Regional Taxation Bureau having jurisdiction over the place where it was first discovered.
同一の犯則事件が二以上の場所において発見されたときは、各発見地において集取された証拠は、最初の発見地を所轄する税務署の当該職員に引き継がなければならない。ただし、その証拠が重要な犯則事件の証拠であるときは、最初の発見地を所轄する国税局の当該職員に引き継がなければならない。