A criminal tax case concerning indirect national tax may be prosecuted only upon an accusation filed by the relevant officials of a Regional Taxation Bureau or tax office under the proviso to Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax), an accusation filed by the relevant officials of the National Tax Agency under the proviso to paragraph (2) of that Article, or an accusation filed by a regional commissioner or district director under Article 157, paragraph (2) (Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax) or the preceding Article.