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Article 157, paragraph (2)

第二項

In the case referred to in the preceding paragraph, when the regional commissioner or district director finds that any of the following items applies, the regional commissioner or district director must, notwithstanding the provisions of that paragraph, immediately file an accusation with a public prosecutor:

前項の場合において、次の各号のいずれかに該当すると認めるときは、同項の規定にかかわらず、国税局長又は税務署長は、直ちに検察官に告発しなければならない。

when the circumstances warrant punishment by imprisonment; or

情状が拘禁刑に処すべきものであるとき。

when the offender lacks the financial means to comply with the notification.

犯則者が通告の旨を履行する資力がないとき。

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