第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）
Article 155Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.
当該職員は、次に掲げる犯則事件の調査により犯則があると思料するときは、検察官に告発しなければならない。
When the relevant official, through the investigation of any of the following criminal tax cases, considers that an offense has been committed, the official must file an accusation with a public prosecutor:
a criminal tax case concerning a national tax other than an indirect national tax; or
申告納税方式による間接国税に関する犯則事件（酒税法第五十五条第一項又は第三項（罰則）の罪その他の政令で定める罪に係る事件に限る。）
a criminal tax case concerning an indirect national tax using the self-assessment system (limited to a case pertaining to a crime under Article 55, paragraph (1) or (3) (Penal Provisions) of the Liquor Tax Act or any other crime specified by Cabinet Order).