第百五十七条（間接国税に関する犯則事件についての通告処分等）
Article 157Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax
国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made.
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:
情状が拘禁刑に処すべきものであるとき。
when the circumstances warrant punishment by imprisonment; or
犯則者が通告の旨を履行する資力がないとき。
when the offender lacks the financial means to comply with the notification.
第一項の規定による通告に計算違い、誤記その他これらに類する明白な誤りがあるときは、国税局長又は税務署長は、犯則者が当該通告の旨を履行し、又は前項若しくは次条の規定により告発するまでの間、職権で、当該通告を更正することができる。
When a notification under the provisions of paragraph (1) contains a miscalculation, clerical error or any other similar obvious error, the regional commissioner or district director may correct that notification ex officio until the offender complies with that notification or until an accusation is filed pursuant to the provisions of the preceding paragraph or the following Article.
第一項の規定により通告があつたときは、公訴の時効は、その進行を停止し、犯則者が当該通告を受けた日の翌日から起算して二十日を経過した時からその進行を始める。
When a notification has been given pursuant to the provisions of paragraph (1), the statute of limitations for prosecution stops running, and resumes running from the time when 20 days have elapsed counting from the day following the day on which the offender received that notification.
If the offender has complied with the notification referred to in paragraph (1) (if a correction has been made pursuant to the provisions of paragraph (3), the notification as corrected; the same applies in the following paragraph and paragraph (1) of the following Article), no prosecution is to be instituted against the offender for the same case.
犯則者は、第一項後段の通告の旨を履行した場合において、没収に該当する物件を所持するときは、公売その他の必要な処分がされるまで、これを保管する義務を負う。ただし、その保管に要する費用は、請求することができない。
In the case where the offender has complied with the notification referred to in the second sentence of paragraph (1), if the offender possesses the articles subject to confiscation, the offender has the obligation to keep them in custody until a public auction or any other necessary disposition is made; provided, however, that the offender may not claim the costs required for that custody.