Article 155Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.
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）
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:
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。
a criminal tax case concerning a national tax other than an indirect national tax; or
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).
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。）
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
relevant officialmachine translation
「当該職員」
From Article 131 to Article 152 and in Article 155, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who investigates criminal cases concerning national taxes (犯則事件).
Short name set inArticle 131, paragraph (1)· applies only in this provision and in Articles 131 to 152 and 155
indirect national taxmachine translation
「間接国税」
Consumption tax on goods taken out of a bonded area that customs assesses, under Article 47, paragraph (2) of the Consumption Tax Act, and other national taxes specified by Cabinet Order (政令); for offences involving them, officials may in urgent cases inspect, search and seize at the scene without a warrant.
Defined inArticle 135, paragraph (1)
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.