Article 156Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax
第百五十六条（間接国税に関する犯則事件についての報告等）
When the relevant officials of a Regional Taxation Bureau or tax office have completed the investigation of a criminal tax case concerning indirect national tax (excluding a criminal tax case listed in item (ii) of the preceding Article; the same applies hereinafter), they must report the results of the investigation to the competent regional commissioner or the competent district director; provided, however, that in any of the following cases, they must immediately file an accusation with a public prosecutor:
when the residence of the suspect is unknown;
犯則嫌疑者の居所が明らかでないとき。
when the suspect is likely to flee; or
犯則嫌疑者が逃走するおそれがあるとき。
when there is a risk that anything found to serve as evidence will be destroyed.
証拠となると認められるものを隠滅するおそれがあるとき。
When the relevant officials of the National Tax Agency have completed the investigation of a criminal tax case concerning indirect national tax, they must notify the competent regional commissioner or the competent district director of the results of the investigation; provided, however, that in any of the cases set forth in the items of the preceding paragraph, they must immediately file an accusation with a public prosecutor.