Article 155Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.
第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）
When the relevant official, through the investigation of any of the following criminal tax cases, considers that an offense has been committed, the official must file an accusation with a public prosecutor:
当該職員は、次に掲げる犯則事件の調査により犯則があると思料するときは、検察官に告発しなければならない。
a criminal tax case concerning a national tax other than an indirect national tax; or
a criminal tax case concerning an indirect national tax using the self-assessment system (limited to a case pertaining to a crime under Article 55, paragraph (1) or (3) (Penal Provisions) of the Liquor Tax Act or any other crime specified by Cabinet Order).
申告納税方式による間接国税に関する犯則事件（酒税法第五十五条第一項又は第三項（罰則）の罪その他の政令で定める罪に係る事件に限る。）