A criminal tax case concerning an indirect local tax may be prosecuted only upon an accusation filed by the competent tax collection official under the proviso to Article 22-27, or an accusation filed by the head of a local government under Article 22-28, paragraph (2) or the preceding Article.
Changes on (Act No. 2 of 2026)
An accusation under the provisions of Article 22-26 or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 22-24 attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
Changes on (Act No. 2 of 2026)
If the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 22-16, paragraph (1), they must be transferred together with the custody certificate referred to in that paragraph, and notice to that effect must be given to the person who was made to keep those articles under the provisions of that paragraph.
前項の領置物件、差押物件又は記録命令付差押物件が第二十二条の十六第一項の規定による保管に係るものである場合には、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
Changes on (Act No. 2 of 2026)
If retained articles, seized articles or articles seized with a recording order have been transferred under the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor under the provisions of the Code of Criminal Procedure.
前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法の規定により検察官によつて押収されたものとみなす。
Moves to paragraph (6) on (Act No. 2 of 2026)
The accusation referred to in paragraph (1) may not be withdrawn.
第一項の告発は、取り消すことができない。
Read this with the articles around it
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
the competent tax collection officialmachine translation
「当該徴税吏員」
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
Defined inArticle 22-3, paragraph (1)· applies only in this section
indirect local taxmachine translation
「間接地方税」
In the section on the investigation and disposition of tax offence cases (犯則事件), the light oil delivery tax (軽油引取税) and the other local taxes a Cabinet Order (政令) sets.
Defined inArticle 22-7, paragraph (1)· applies only in this section
public prosecutor
検察官
The official who brings a prosecution (公訴) for a crime before a court (Code of Criminal Procedure, Article 247), and who may decide not to prosecute where, in view of the offender's character, age and circumstances, the gravity and circumstances of the offence and what happened after it, prosecution is not needed (Article 248). In criminal cases a public prosecutor asks the court to apply the law correctly and oversees the carrying out of its judgments; and, as the representative of the public interest, a public prosecutor also does the work other laws and regulations assign to a public prosecutor, which is not limited to criminal cases (Public Prosecutors Office Act, Article 4). A public prosecutor may investigate any crime (Article 6, paragraph (1)). Public prosecutors work through the public prosecutors offices (検察庁): the Supreme, High, District and Local Public Prosecutors Offices (Article 1).
Written by AI using Code of Criminal Procedure, Arts. 247, 248 and Public Prosecutors Office Act, Arts. 1, 4, 6 as a reference.