Global Union Launches Verification of Rights Protection and Systemic Issues Regarding a Series of Incidents in Tax Authority Investigations

We recognize that this matter involves significant points regarding the appropriateness of operations and accountability in tax investigations, going beyond isolated cases.

1. Main Incidents Confirmed

Within the scope of our union's grasp, the following incidents have been reported by multiple related parties:

- Situations where face-to-face responses to investigations are continuously demanded.
- Perceptions that alternative methods such as written or proxy responses are not sufficiently considered.
- Lack of explanation regarding the management status and return process of confiscated items.
- Discrepancies between the content of some statements and the understanding of related parties.

Although there is a certain degree of backing for these based on audio recordings, memos, and testimonies of related parties, we believe the final evaluation should be left to future verification.

2. Issues Regarding Health Impacts and Rationality of Response Methods

There are reports that despite some related parties pointing out the possibility that face-to-face contact could affect their health conditions based on medical diagnoses, investigation requests predicated on face-to-face interaction continue.

Regarding this point, our union believes that if burden-reducing methods such as:

- Written responses
- Proxy responses
- Telephone/online responses

exist but are not sufficiently utilized, there is room to examine the rationality and appropriateness of the choice of investigation methods.

3. Points of Contention Regarding Investigation Procedures and Accountability

While it is a fact that there are no explicit restrictions on investigation methods under the current system, operations based on fundamental principles such as:

- Principle of proportionality
- Principle of minimum necessity
- Ensuring due process

are expected.

In some cases, situations have been reported where:

- The reasons for selecting the investigation method are not clearly explained.
- The reasons for not adopting alternative methods are not provided.

Our union recognizes that these are phases where rational explanations are required.

4. Doubts Concerning Management of Confiscated Items and Information Handling

Regarding the management of confiscated items and the handling of information, the following points have been raised:

- Specific explanations regarding the management status are limited.
- Ambiguity regarding the scope and route of information acquisition.
- Doubts arising regarding the consistency between some statements and the actual management status.

While these do not immediately establish illegality, they are considered points that require verification at least from the perspective of accountability.

5. Matters for Consideration in Relation to Rights Infringements

In relation to this matter, relationships with the following rights may become an issue:

- Property rights (management of confiscated items)
- Physical and mental safety (burden of responding to investigations)
- Freedom of movement (items related to travel)
- Privacy and personal information protection

Our union believes that a careful examination based on specific individual situations is necessary regarding the balance between these rights and administrative procedures.

6. Future Actions

Our union will proceed with the following initiatives:

- Continuous information gathering from related parties
- Organization and verification of recorded materials
- Legal examination in collaboration with experts
- Submission of opinions and proposals for systemic improvement as necessary

Contact

Global Union (National Tax Union)

Web: https://globalunion-grp.org/mikata/u/kokuzeiunion/