Article 788Duty of Confidentiality of Officers, Employees, etc. of the Organization

①An officer or employee of the Organization (including a member of the Committee for the Protection of Tax Information Processed by the Organization prescribed in paragraph (1) of the preceding Article) or a person who has held such a position must not divulge or misappropriate secrets learned in connection with tax work handled by the Organization.

②A person entrusted by the Organization with computer processing, etc. of tax information handled by the Organization (excluding entrustment under Article 747-6, paragraph (3), and including entrustment extending over two or more stages), or an officer or employee of that person, or a person who has been any of these, must not divulge or misappropriate secrets concerning tax information handled by the Organization, or secrets concerning computer processing, etc. of tax information handled by the Organization, learned in connection with the entrusted business.