犯則事件の調査は、国税庁の当該職員又は事件発見地を所轄する国税局若しくは税務署の当該職員が行う。
An investigation of a criminal tax case is conducted by the relevant officials of the National Tax Agency or by the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place where the case was discovered.
国税庁の当該職員が集取した第百五十六条第一項（間接国税に関する犯則事件についての報告等）に規定する間接国税に関する犯則事件の証拠で、重要な犯則事件に関するものは所轄国税局の当該職員に、その他のものは所轄税務署の当該職員に、それぞれ引き継がなければならない。
Of the evidence of criminal tax cases concerning indirect national tax prescribed in Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax) collected by the relevant officials of the National Tax Agency, evidence concerning a serious criminal tax case must be transferred to the relevant officials of the competent Regional Taxation Bureau, and other evidence to the relevant officials of the competent tax office.
国税局の当該職員が集取した犯則事件の証拠は、所轄税務署の当該職員に引き継がなければならない。ただし、重要な犯則事件の証拠については、この限りでない。
Evidence of a criminal tax case collected by the relevant officials of a Regional Taxation Bureau must be transferred to the relevant officials of the competent tax office; provided, however, that this does not apply to evidence of a serious criminal tax case.
税務署の当該職員が集取した重要な犯則事件の証拠は、所轄国税局の当該職員に引き継がなければならない。
Evidence of a serious criminal tax case collected by the relevant officials of a tax office must be transferred to the relevant officials of the competent Regional Taxation Bureau.
同一の犯則事件が二以上の場所において発見されたときは、各発見地において集取された証拠は、最初の発見地を所轄する税務署の当該職員に引き継がなければならない。ただし、その証拠が重要な犯則事件の証拠であるときは、最初の発見地を所轄する国税局の当該職員に引き継がなければならない。
When the same criminal tax case has been discovered in two or more places, the evidence collected at each place of discovery must be transferred to the relevant officials of the tax office having jurisdiction over the place where it was first discovered; provided, however, that when that evidence is evidence of a serious criminal tax case, it must be transferred to the relevant officials of the Regional Taxation Bureau having jurisdiction over the place where it was first discovered.