第百五十六条（間接国税に関する犯則事件についての報告等）
Article 156Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax
国税局又は税務署の当該職員は、間接国税に関する犯則事件（前条第二号に掲げる犯則事件を除く。以下同じ。）の調査を終えたときは、その調査の結果を所轄国税局長又は所轄税務署長に報告しなければならない。ただし、次の各号のいずれかに該当する場合においては、直ちに検察官に告発しなければならない。
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:
犯則嫌疑者の居所が明らかでないとき。
when the residence of the suspect is unknown;
犯則嫌疑者が逃走するおそれがあるとき。
when the suspect is likely to flee; or
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。
when there is a risk that anything found to serve as evidence will be destroyed.
国税庁の当該職員は、間接国税に関する犯則事件の調査を終えたときは、その調査の結果を所轄国税局長又は所轄税務署長に通報しなければならない。ただし、前項各号のいずれかに該当する場合においては、直ちに検察官に告発しなければならない。
When the relevant officials of the National Tax Agency have completed the investigation of a criminal tax case concerning indirect national tax, they must notify the competent regional commissioner or the competent district director of the results of the investigation; provided, however, that in any of the cases set forth in the items of the preceding paragraph, they must immediately file an accusation with a public prosecutor.