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。