{"id":1227,"date":"2026-08-23T22:19:17","date_gmt":"2026-08-23T13:19:17","guid":{"rendered":"https:\/\/minnanounion.info\/?p=1227"},"modified":"2026-08-30T15:10:24","modified_gmt":"2026-08-30T06:10:24","slug":"%e3%80%90%e3%83%a9%e3%82%b9%e3%83%88%e3%83%af%e3%83%b3%e3%83%9e%e3%82%a4%e3%83%ab%e5%8a%b4%e5%83%8d%e7%b5%84%e5%90%88%e3%80%91%e6%b8%a1%e8%be%ba%e8%aa%a0%e6%b0%8f%e3%83%bb%e9%bd%8a%e8%97%a4%e6%82%9f","status":"publish","type":"post","link":"https:\/\/minnanounion.info\/en\/archives\/1227","title":{"rendered":"[Last One Mile Labor Union] Makoto Watanabe and Satoshi Saito's fictitious certificate of residence and avoidance of residential tax"},"content":{"rendered":"<h2 class=\"wp-block-heading\">The Chain of Address Forgery Leading to Defendants Takanori Shibuya and Shukki Nakano<\/h2>\n\n\n\n<p>Critical information regarding Makoto Watanabe's and Satoshi Saito's resident certificates, resident taxes, and overseas residency has been submitted to the Last One Mile Labor Union.<\/p>\n\n\n\n<p>According to reports, Mr. Watanabe and Mr. Saito have been making changes to their resident registration records every year that do not reflect their actual living circumstances, creating the appearance that they were residing overseas from the end of the year through the beginning of the next, in an attempt to evade paying resident tax over the past several years.<\/p>\n\n\n\n<p>Although Mr. Saito had his Japanese residency registration revoked at the end of the year, he had not actually moved overseas and did not have a bank account, visa, residence, or any other living arrangements necessary for life abroad.<\/p>\n\n\n\n<p>Mr. Watanabe used a similar method, boasting about it to those around him with the sentiment that he had \"found a brilliant legal loophole,\" and instructed Mr. Saito on how to do it.<\/p>\n\n\n\n<p>Furthermore, while Mr. Watanabe aims to avoid tax liabilities by utilizing his Singapore-based corporation, he also serves as Representative Director, Chairman, and CEO of Last One Mile Co., Ltd., a company listed on the Tokyo Stock Exchange Growth Market, and makes day-to-day business decisions in Japan.<\/p>\n\n\n\n<p>Only his resident registration record goes on overseas trips every year, while he himself continues to run a publicly traded company in Japan.<\/p>\n\n\n\n<p>It is precisely this inconsistency that the National Tax Agency and the Public Prosecutors&#x27; Office have taken issue with.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Information provided by a press club dissatisfied with the prosecution\u2019s approach to media coverage<\/h2>\n\n\n\n<p>This information was brought to our union by members of the press club who are dissatisfied with the prosecutors' handling of the press, the selective provision of investigative information, and the bias in information leaks.<\/p>\n\n\n\n<p>Information is spreading to various quarters ahead of the official announcement that officials from the National Tax Agency and the local public prosecutors office have already raised concerns about the changes in resident registration, residential taxes, and the reality of overseas residence of Makoto Watanabe and Satoshi Saito, and that the prosecutors are also beginning to take action.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-shadow\"><img decoding=\"async\" width=\"2342\" height=\"1686\" src=\"https:\/\/minnanounion.info\/wp-content\/uploads\/2026\/08\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-0008-08-23-9.16.21.png\" alt=\"\" class=\"wp-image-1229\" srcset=\"https:\/\/minnanounion.info\/wp-content\/uploads\/2026\/08\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-0008-08-23-9.16.21.png 2342w, https:\/\/minnanounion.info\/wp-content\/uploads\/2026\/08\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-0008-08-23-9.16.21-300x216.png 300w, https:\/\/minnanounion.info\/wp-content\/uploads\/2026\/08\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-0008-08-23-9.16.21-1024x737.png 1024w, https:\/\/minnanounion.info\/wp-content\/uploads\/2026\/08\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-0008-08-23-9.16.21-768x553.png 768w\" sizes=\"(max-width: 2342px) 100vw, 2342px\" \/><\/figure>\n\n\n\n<p>Investigation targets, addresses, tax issues, and names of related parties that have not been officially explained by prosecutors or the National Tax Agency reach labor unions via the press club.<\/p>\n\n\n\n<p>Once again, information is being leaked before the investigation even starts.<\/p>\n\n\n\n<p>However, just because information has been leaked does not mean the issues regarding resident registration and resident tax will disappear.<\/p>\n\n\n\n<p>We should investigate the details of the probe. We should also investigate how the information was leaked. This isn\u2019t a matter of choosing just one or the other.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Did Satoshi Saito not go abroad and only become an overseas resident at the end of the year?<\/h2>\n\n\n\n<p>According to information received by our union, Satoshi Saito has, for the past several years, filed notifications at the end of the year as if he had removed his certificate of residence from Japan and moved overseas.<\/p>\n\n\n\n<p>However, Mr. Saito had no actual living conditions to support his overseas residency.<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>I haven&#x27;t actually moved abroad.<\/li>\n\n\n\n<li>I have no place to live for living abroad.<\/li>\n\n\n\n<li>I don't have an overseas bank account.<\/li>\n\n\n\n<li>There is no visa that allows for long-term stays.<\/li>\n\n\n\n<li>There is no occupational, business, family, or other basis of daily life overseas.<\/li>\n\n\n\n<li>My work, business dealings, personal relationships, and daily life are all centered in Japan.<\/li>\n<\/ul>\n\n\n\n<p>Simply filing a single notice to transfer one\u2019s residence registration overseas does not mean that a person\u2019s entire life moves overseas.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2012.htm\" target=\"_blank\" rel=\"noopener noreferrer\">National Tax Agency&#x27;s Determination of Resident and Non-Resident Status<\/a>However, it is explained that \"residence\" is a person's principal base of living, and is determined by objective facts such as their dwelling, occupation, location of assets, living situation of relatives, and nationality.<\/p>\n\n\n\n<p>If a person with no overseas bank account, no visa, no residence, and no local life becomes an overseas resident merely by filing paperwork at the end of the year, tax audits will end by looking only at the movement history of the resident registry rather than passports.<\/p>\n\n\n\n<p>It is only natural that the National Tax Agency has already become aware of this structure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Satoshi Saito, who has never even been to Kagoshima, registered his address at a property owned by defendant Shukki Nakano.<\/h2>\n\n\n\n<p>Satoshi Saito made it look like he was moving abroad, but that wasn't enough, so the fictitious residence he set up in Japan was in Kagoshima.<\/p>\n\n\n\n<p>According to information received by our association, Mr. Saito created the appearance that he was residing at a property in Kagoshima owned or managed by the defendant, Shukiki Nakano, and registered his change of address to that property.<\/p>\n\n\n\n<p>However, Mr. Saito has never even been to Kagoshima, nor has he ever lived at that property.<\/p>\n\n\n\n<p>It is said that he simply fabricated the story that he was \u201cstaying at defendant Nakano\u2019s property\u201d while keeping his registered address in Kagoshima.<\/p>\n\n\n\n<p>Furthermore, information has been received that it was also Defendant Nakano who actually carried out the transfer-in procedure.<\/p>\n\n\n\n<p>Mr. Saito initially used the address of Defendant Nakano's company as his address within Japan.<\/p>\n\n\n\n<p>In other words, tracing Mr. Saito's address history reveals the presence of Defendant Josui Nakano and N Group's bases from beginning to end.<\/p>\n\n\n\n<p>If Defendant Nakano had handled the procedures regarding Mr. Saito\u2014who, as a certified public accountant, provided explanations on regulatory systems, accounting, and tax matters\u2014and if those documents were kept at Mr. Saito\u2019s place of residence or at Defendant Nakano\u2019s company or property, then his resident registration record speaks more eloquently than his business card regarding his status as the \u201cexclusive accountant for the N Group.\u201d<\/p>\n\n\n\n<p>The history of the resident registration records differs from the explanation that will be provided later in the conference room.<\/p>\n\n\n\n<p>Official records will document who moved, when, from which address, and to which address.<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/minnanounion.info\/en\/archives\/1166\" class=\"c-blogLink -internal\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-link __svg\" width=\"1em\" height=\"1em\" viewbox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M21.2 30.2c-.5 0-1-.2-1.4-.6l-.7-.7c-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l7.1-7.1c2.3-2.3 5.3-3.5 8.5-3.5s6.2 1.2 8.5 3.5c4.7 4.7 4.7 12.3 0 17l-3.5 3.5c-.8.8-2 .8-2.8 0-.8-.8-.8-2 0-2.8l3.5-3.5c3.1-3.1 3.1-8.2 0-11.3-1.5-1.5-3.5-2.3-5.7-2.3-2.1 0-4.2.8-5.7 2.3l-7.1 7.1c-1.5 1.5-2.3 3.5-2.3 5.7s.8 4.2 2.3 5.7l.7.7c.8.8.8 2 0 2.8-.4.3-.9.5-1.4.5z\" \/><path d=\"M13.4 46.6c-3.1 0-6.1-1.2-8.5-3.5-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l3.5-3.5c.8-.8 2-.8 2.8 0 .8.8.8 2 0 2.8l-3.5 3.5c-1.5 1.5-2.3 3.5-2.3 5.7 0 2.1.8 4.2 2.3 5.7 3.1 3.1 8.2 3.1 11.3 0l7.1-7.1c1.5-1.5 2.3-3.5 2.3-5.7 0-2.1-.8-4.2-2.3-5.7l-.7-.7c-.8-.8-.8-2 0-2.8.8-.8 2-.8 2.8 0l.7.7c2.3 2.3 3.5 5.3 3.5 8.5s-1.2 6.2-3.5 8.5l-7.1 7.1c-2.3 2.3-5.3 3.5-8.4 3.5z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">[Last One Mile Labor Union] Verification of investment fraud and violations of the Investment Act by Kazuki Nakano, Satoshi Saito, and Makoto Watanabe<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">What was the regular compensation paid to Mr. Keita Nakano in exchange for what work?<\/h2>\n\n\n\n<p>While having defendant Satsuki Nakano handle various procedures and administrative tasks\u2014including changes to his residence registration\u2014Mr. Satoshi Saito regularly paid compensation to Keita Nakano, the defendant\u2019s younger brother and the current representative director of N Co., Ltd.<\/p>\n\n\n\n<p>What is needed here is not an explanation along the lines of, \u201cI paid because we\u2019re siblings\u201d or \u201cI paid because we\u2019re related.\u201d<\/p>\n\n\n\n<p>These are standard transaction records detailing the contract under which the transaction took place, who placed the order, what services were ordered, what was delivered, and how much was paid.<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>Was it compensation for residency change notifications, move-in notifications, move-out notifications, or other address-related procedures?<\/li>\n\n\n\n<li>Was it consideration for using the companies, properties, accounts, or names of Corporation N or N Group companies?<\/li>\n\n\n\n<li>Was it a reward for angel tax system deals, investor introductions, administrative applications, or fund transfers?<\/li>\n\n\n\n<li>Is it a payment from Mr.\/Ms. Saito personally, or a payment routed through a corporation or a third party?<\/li>\n\n\n\n<li>How did Mr. Saito and the recipient handle the accounting and tax reporting for the compensation paid?<\/li>\n<\/ul>\n\n\n\n<p>If the substance of the work and the consideration cannot be explained, the regular remuneration directly leads to the suspicion that it is not merely a convenience for the certificate of residence, but rather compensation for cooperating with fraud such as the angel tax system.<\/p>\n\n\n\n<p>If the addresses, applications, investments, companies, and rewards all converge on the Nakano family and the N Group, then even the word \"coincidence\" is going to need a residence certificate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Did Makoto Watanabe make Takanori Shibuya's address his base on his certificate of residence?<\/h2>\n\n\n\n<p>The address that Makoto Watanabe reportedly used as his registered residence on his certificate of residence is that of Takanori Shibuya.<\/p>\n\n\n\n<p>After serving as the representative director of Precom Japan Co., Ltd., which was founded by Mr. Watanabe, Mr. Shibuya served as an executive officer and head of the real estate division company at JBR Co., Ltd.<\/p>\n\n\n\n<p>Furthermore, in Last One Mile Co., Ltd.'s past annual securities reports, he was listed as an Executive Officer\/Business Headquarters Director and a Director of HOTEL STUDIO Co., Ltd.<\/p>\n\n\n\n<p>Current<a href=\"https:\/\/lomgrp.co.jp\/officer\/\" target=\"_blank\" rel=\"noopener noreferrer\">Last Mile Inc. Official Executive Introduction<\/a>does not list Mr. Shibuya's name.<\/p>\n\n\n\n<p>While his name has disappeared from the public stage, information continues to be circulated among insiders that he is still active as Mr. Watanabe's long-time enforcer and coordinator.<\/p>\n\n\n\n<p>According to information received by our union, Mr. Watanabe was using Mr. Shibuya's address as the address on his certificate of residence, despite not actually living there.<\/p>\n\n\n\n<p>It is reported that during simultaneous national tax inspections against Last One Mile Inc., national tax officials headed to Mr. Shibuya's home, believing it to be Mr. Watanabe's address, and were unable to find Mr. Watanabe, resulting in a fruitless inspection.<\/p>\n\n\n\n<p>The issue highlighted by this information goes beyond simply the recipient&#x27;s address.<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>For what period did Mr. Watanabe use Mr. Takanori Shibuya's address as his resident registration address?<\/li>\n\n\n\n<li>Is there any fact that Mr. Watanabe actually lived in the same place?<\/li>\n\n\n\n<li>Did Mr. Shibuya recognize or consent to the use of his address on the resident registry?<\/li>\n\n\n\n<li>Did the fact that the subject of a national tax audit was directed to an address where they did not actually reside have any impact on the seizure of documents, devices, assets, or the individual themselves?<\/li>\n\n\n\n<li>Was the use of the address done not only to evade resident tax, but also as a countermeasure against national tax investigations?<\/li>\n<\/ul>\n\n\n\n<p>If the residential address on the resident registry was used not only as an input field for determining tax amounts, but also as navigation to incorrectly direct national taxes to a private home, that would be extremely serious.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The inconsistency of managing a Japanese listed company while becoming an overseas resident only at the end of the year<\/h2>\n\n\n\n<p>According to the official list of executives published by Last One Mile Co., Ltd., Makoto Watanabe currently serves as Representative Director, Chairman, and CEO.<\/p>\n\n\n\n<p>As a Representative Director of a listed company in Japan, he is an individual who continuously deals with the Board of Directors, management meetings, employees, business partners, banks, audit corporations, shareholders, the Tokyo Stock Exchange, and others.<\/p>\n\n\n\n<p>Nevertheless, if only for tax purposes, you moved your primary residence overseas at the end of the year, the following explanation is required.<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>Which country and what kind of residence have you secured?<\/li>\n\n\n\n<li>What residence status or visa did you live on?<\/li>\n\n\n\n<li>Which company or business did you operate locally?<\/li>\n\n\n\n<li>Which bank account was used to pay for rent, groceries, utilities, and transportation expenses?<\/li>\n\n\n\n<li>How many days of the year did you spend locally?<\/li>\n\n\n\n<li>From where were the day-to-day duties at a Japanese listed company performed?<\/li>\n\n\n\n<li>To what extent were Japanese residences, family, assets, vehicles, mobile phones, dining out, and other aspects of daily life actually moved overseas?<\/li>\n<\/ul>\n\n\n\n<p>Having a Singaporean corporation and living in Singapore are not the same thing.<\/p>\n\n\n\n<p>Because a foreign corporate registration is not a device that automatically transports a person's bed, dining table, workspace, and family life overseas.<\/p>\n\n\n\n<p>What Mr. Watanabe was bragging about as a \"legal loophole\" is structured in such a way that it is extremely likely to have been a false registration rather than a loophole.<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/minnanounion.info\/en\/archives\/1200\" class=\"c-blogLink -internal\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-link __svg\" width=\"1em\" height=\"1em\" viewbox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M21.2 30.2c-.5 0-1-.2-1.4-.6l-.7-.7c-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l7.1-7.1c2.3-2.3 5.3-3.5 8.5-3.5s6.2 1.2 8.5 3.5c4.7 4.7 4.7 12.3 0 17l-3.5 3.5c-.8.8-2 .8-2.8 0-.8-.8-.8-2 0-2.8l3.5-3.5c3.1-3.1 3.1-8.2 0-11.3-1.5-1.5-3.5-2.3-5.7-2.3-2.1 0-4.2.8-5.7 2.3l-7.1 7.1c-1.5 1.5-2.3 3.5-2.3 5.7s.8 4.2 2.3 5.7l.7.7c.8.8.8 2 0 2.8-.4.3-.9.5-1.4.5z\" \/><path d=\"M13.4 46.6c-3.1 0-6.1-1.2-8.5-3.5-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l3.5-3.5c.8-.8 2-.8 2.8 0 .8.8.8 2 0 2.8l-3.5 3.5c-1.5 1.5-2.3 3.5-2.3 5.7 0 2.1.8 4.2 2.3 5.7 3.1 3.1 8.2 3.1 11.3 0l7.1-7.1c1.5-1.5 2.3-3.5 2.3-5.7 0-2.1-.8-4.2-2.3-5.7l-.7-.7c-.8-.8-.8-2 0-2.8.8-.8 2-.8 2.8 0l.7.7c2.3 2.3 3.5 5.3 3.5 8.5s-1.2 6.2-3.5 8.5l-7.1 7.1c-2.3 2.3-5.3 3.5-8.4 3.5z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">[Last-Mile Labor Union] Makoto Watanabe's Angel Tax System argument that \"It's legal because other companies are doing it\"<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">Fictitious resident registration transfer is not just a tax-saving technique.<\/h2>\n\n\n\n<p>A certificate of residence is not a loyalty card used to adjust tax amounts at the end of the year.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Paragraph 3 of Article 3 of the Basic Resident Register Act: Residents shall always endeavor to accurately make notifications regarding changes in their status as residents, and shall not make false notifications or engage in any other acts that impair the accuracy of the Basic Resident Register.<\/p>\n<\/blockquote>\n\n\n\n<p>The act of moving your registration to an address where you do not actually reside and submitting a notification of moving abroad even though your main base of living has not actually been relocated overseas directly undermines the accuracy of the Basic Resident Register.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Article 318 of the Local Tax Act: The date of imposition of the individual municipal inhabitant tax for a relevant fiscal year shall be January 1 of the year in which the first day of said fiscal year falls.<\/p>\n<\/blockquote>\n\n\n\n<p><a href=\"https:\/\/www.city.kagoshima.lg.jp\/soumu\/zeimu\/shiminzei\/kurashi\/zekin\/shiminze\/gaiyo.html\" target=\"_blank\" rel=\"noopener noreferrer\">Kagoshima City Individual Resident Tax Guide<\/a>However, it is explained that whether or not a person has a residential address within the city is determined based on the situation as of January 1 of that year.<\/p>\n\n\n\n<p>That is precisely why the information that the method of removing one's certificate of residence at the end of the year and moving it back after the beginning of the new year was used to avoid resident tax is significant.<\/p>\n\n\n\n<p>However, just moving your certificate of residence does not make your actual existence disappear.<\/p>\n\n\n\n<p>If your main base of life remains in Japan, you cannot eliminate your actual Japanese residency and tax obligations simply by filing a formal notification of moving out.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Article 157, Paragraph 1 of the Penal Code: A person who makes a false statement to a public official, thereby causing a false entry to be made in the original of a notarial document concerning rights or duties, such as a registry or family register, or causing a false record to be made in an electromagnetic record used as the original of a notarial document concerning rights or duties, shall be punished by imprisonment for not more than five years or a fine of not more than 500,000 yen.<\/p>\n<\/blockquote>\n\n\n\n<p>If someone intentionally registers an address where they do not actually live and causes a false record to be made on the resident registry, the crime of uttering an unjustly recorded original fair copy or a similar offense becomes an issue.<\/p>\n\n\n\n<p>Furthermore, if tax returns for resident tax, income tax, executive compensation, overseas corporate transactions, or other matters were filed based on a false address or assuming overseas residence, this will lead to a tax audit involving reassessments, additional taxes, delinquent taxes, and criminal liability.<\/p>\n\n\n\n<p>It's not a \"brilliant loophole.\"<\/p>\n\n\n\n<p>It is a method of creating a false entrance for the government office and showing a different exit to the tax office.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Does Last One Mile Inc. know the address and tax information of its representative director?<\/h2>\n\n\n\n<p>We cannot let this issue end with just Makoto Watanabe's individual certificate of residence.<\/p>\n\n\n\n<p>Mr. Watanabe is the Chairman and CEO of Last One Mile Co., Ltd.<\/p>\n\n\n\n<p>The company holds numerous records regarding directors' addresses, executive compensation, salary payment reports, withholding taxes, special collection of resident taxes, transactions with overseas corporations, related-party transactions, business trips, and actual residency status.<\/p>\n\n\n\n<p>If the Board of Directors, the Audit and Supervisory Committee, the Finance and Accounting Department, the Legal and Compliance Department, and the accounting auditor were completely unaware of the discrepancy between Mr. Watanabe's registered address and his actual living situation, then internal controls are not functioning.<\/p>\n\n\n\n<p>If they continued processing it while knowing about it, it is a company-wide issue.<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list\">\n<li>To which municipality was the company submitting Mr. Watanabe's salary payment report?<\/li>\n\n\n\n<li>Were you collecting Mr. Watanabe's resident tax through special collection?<\/li>\n\n\n\n<li>Did the company treat Mr. Watanabe as a domestic resident executive during the period he was classified as residing overseas?<\/li>\n\n\n\n<li>Do Mr. Watanabe's domestic meetings, business trips, dinners, company car usage, communications, expense reimbursement, and other records consistent with the explanation of residing overseas?<\/li>\n\n\n\n<li>Have you reviewed the transaction with the Singaporean corporation as a related-party transaction or a conflict-of-interest transaction?<\/li>\n\n\n\n<li>Did the audit firm verify the tax residency of executives, foreign corporations, related parties, and the handling of executive compensation?<\/li>\n<\/ul>\n\n\n\n<p>A company's board of directors is not a neighborhood association that manages the resident records of its representatives.<\/p>\n\n\n\n<p>However, if the falsification of the representative's address affects tax matters, inspections, company filings, executive compensation, and related-party transactions, it is completely a company matter.<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/minnanounion.info\/en\/archives\/1211\" class=\"c-blogLink -internal\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-link __svg\" width=\"1em\" height=\"1em\" viewbox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M21.2 30.2c-.5 0-1-.2-1.4-.6l-.7-.7c-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l7.1-7.1c2.3-2.3 5.3-3.5 8.5-3.5s6.2 1.2 8.5 3.5c4.7 4.7 4.7 12.3 0 17l-3.5 3.5c-.8.8-2 .8-2.8 0-.8-.8-.8-2 0-2.8l3.5-3.5c3.1-3.1 3.1-8.2 0-11.3-1.5-1.5-3.5-2.3-5.7-2.3-2.1 0-4.2.8-5.7 2.3l-7.1 7.1c-1.5 1.5-2.3 3.5-2.3 5.7s.8 4.2 2.3 5.7l.7.7c.8.8.8 2 0 2.8-.4.3-.9.5-1.4.5z\" \/><path d=\"M13.4 46.6c-3.1 0-6.1-1.2-8.5-3.5-2.3-2.3-3.5-5.3-3.5-8.5s1.2-6.2 3.5-8.5l3.5-3.5c.8-.8 2-.8 2.8 0 .8.8.8 2 0 2.8l-3.5 3.5c-1.5 1.5-2.3 3.5-2.3 5.7 0 2.1.8 4.2 2.3 5.7 3.1 3.1 8.2 3.1 11.3 0l7.1-7.1c1.5-1.5 2.3-3.5 2.3-5.7 0-2.1-.8-4.2-2.3-5.7l-.7-.7c-.8-.8-.8-2 0-2.8.8-.8 2-.8 2.8 0l.7.7c2.3 2.3 3.5 5.3 3.5 8.5s-1.2 6.2-3.5 8.5l-7.1 7.1c-2.3 2.3-5.3 3.5-8.4 3.5z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">[Last One Mile Labor Union] Board of Directors and Audit and Supervisory Committee Conceal Makoto Watanabe's Referral to Prosecutors<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">While the National Tax Agency and prosecutors view this as a problem, why do they leak investigation information first?<\/h2>\n\n\n\n<p>Information has been received that IRS and local prosecutor's office officials are already aware of the resident registration and residential tax issues concerning Makoto Watanabe and Satoshi Saito, and the prosecutors are also beginning to take action.<\/p>\n\n\n\n<p>However, even before any official explanation by the National Tax Agency or the Public Prosecutors Office, information regarding the targets of the investigation, the use of addresses, Mr. Saito's actual overseas residence, the procedures involving Defendant Nakano, Mr. Takanori Shibuya's address, and even the fruitless tax inspection was leaked to press club insiders.<\/p>\n\n\n\n<p>If the change of residence by Mr. Watanabe and others is false, we should investigate it directly, impose taxes, and take the necessary disciplinary action.<\/p>\n\n\n\n<p>If you do not do that and instead leak the information first, it will give Mr. Watanabe's side time to organize evidence, get their stories straight, move assets, change addresses, and prepare for media coverage.<\/p>\n\n\n\n<p>Would the National Tax Agency really miss the mark by raiding the wrong place, and then even leak the cause of that misfire to the press club?<\/p>\n\n\n\n<p>The prosecutors are themselves providing new material every time for Makoto Watanabe and the other members to mock them as the \"Angel Prosecutor.\"<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Open letter to Makoto Watanabe, Satoshi Saito, Takunori Shibuya, and the Nakano clan<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Questions for Makoto Watanabe<\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>During the past few years, at what time of year, from which address, and to which country or region did you submit a notification of moving out?<\/li>\n\n\n\n<li>Please clarify the country of actual stay, residence, number of days of stay, visa, and living expense payment account for the period declared as overseas relocation.<\/li>\n\n\n\n<li>Do you keep objective documents such as housing, occupation, assets, family life, and others showing that your principal base of living was overseas?<\/li>\n\n\n\n<li>Did you describe the change of resident registration as a \"legal loophole\" and instruct Satoshi Saito on the same method?<\/li>\n\n\n\n<li>Please clarify the name, beneficial owner, business activities, business partners, bank accounts, and transactions with the Japanese side of the Singapore corporation.<\/li>\n\n\n\n<li>Did you use a Singapore corporation to shift Japanese income or profits to overseas transactions?<\/li>\n\n\n\n<li>Please clarify the period during which Takanori Shibuya's address was used as the address on the certificate of residence.<\/li>\n\n\n\n<li>Were you actually living at Mr. Shibuya's address?<\/li>\n\n\n\n<li>Are you aware of the fact that the National Tax Inspectors went to Mr. Shibuya's home and failed to find Mr. Watanabe himself?<\/li>\n\n\n\n<li>Did you intend to use your registered residential address to mislead national tax inspections, inquiries, service of documents, or asset investigations?<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Questions for Satoshi Saito<\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>Have you removed your Japanese certificate of residence at the end of every year for the past few years?<\/li>\n\n\n\n<li>Please clarify the country, address, housing contract, visa, bank account, and number of days of stay reported as your overseas relocation destination.<\/li>\n\n\n\n<li>What is the reason you filed a notification of moving abroad even though you did not have an actual basis for living overseas?<\/li>\n\n\n\n<li>Please clarify the period during which Defendant Tatsuki Nakano's company address was used as a domestic address within Japan.<\/li>\n\n\n\n<li>Do you admit to the fact that you moved into a property owned or managed by the defendant Nakano in Kagoshima?<\/li>\n\n\n\n<li>Please clarify the actual number of days spent living in the property, living expenses, utility costs, communication expenses, and travel records.<\/li>\n\n\n\n<li>What is the reason for registering Kagoshima as your primary place of residence during the period you had never even been there?<\/li>\n\n\n\n<li>Did you ask Defendant Nakano Toshiyuki to handle the resident registry transfer procedure?<\/li>\n\n\n\n<li>Please clarify the contract, scope of work, amount, payment account, and accounting treatment for the regular remuneration paid to Mr. Keita Nakano.<\/li>\n\n\n\n<li>Did you pay compensation to the Nakano family in exchange for residency registration changes, angel tax system matters, administrative applications, and other cooperation?<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Questions for Takanori Shibuya, Defendant Toshiyuki Nakano, and Keita Nakano<\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>Did Mr. Takanori Shibuya recognize the fact that Mr. Makoto Watanabe was using his own address as his registered residence address?<\/li>\n\n\n\n<li>Was Mr. Shibuya asked by Mr. Watanabe to receive mail, tax documents, company documents, and others?<\/li>\n\n\n\n<li>Is there any truth to the fact that national tax officials came to Mr. Shibuya's home looking for Mr. Watanabe?<\/li>\n\n\n\n<li>Did Mr. Shibuya involve himself in Mr. Watanabe's resident registry transfer, tax filing, Singaporean corporation, or countermeasures against inspections?<\/li>\n\n\n\n<li>Did Defendant Tamaki Nakano carry out procedures related to the notification of moving out, notification of moving in, or establishment of an address for Mr. Satoshi Saito?<\/li>\n\n\n\n<li>Did Defendant Nakano provide his own company or owned property as an address, knowing that Mr. Saito did not actually reside there?<\/li>\n\n\n\n<li>Did Keita Nakano receive regular remuneration from Satoshi Saito?<\/li>\n\n\n\n<li>Upon receipt, please clarify the contract name, scope of work, deliverables, amount, deposit account, and tax treatment.<\/li>\n\n\n\n<li>Have you provided the company address, property, name, or accounts of N Corporation or N Group companies to Mr. Saito or Mr. Watanabe for their address or tax processing purposes?<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Open letter to Last One Mile Inc., Kagoshima City, the National Tax Agency, and the Prosecutor's Office<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Questions for the Board of Directors and Audit and Supervisory Committee of Last Mile Works Co., Ltd.<\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>Have you cross-referenced the period for which Mr. Makoto Watanabe reported he was moving abroad with the period during which he performed duties as a representative director at the company?<\/li>\n\n\n\n<li>Which municipality were Mr. Watanabe's salary payment report, resident tax special collection, and officer compensation documents submitted to?<\/li>\n\n\n\n<li>Did you receive approval from the tax accountant, accounting auditor, or board of directors regarding Mr. Watanabe's overseas residence or non-resident status?<\/li>\n\n\n\n<li>Have you investigated Mr. Watanabe's transactions with the Singapore corporation, conflicts of interest, related-party transactions, and tax treatments?<\/li>\n\n\n\n<li>Please clarify the duties, chain of command, and background of departure regarding Takanori Shibuya during the period he was listed as an Executive Officer\/Business Division Head and Director of HOTEL STUDIO Inc.<\/li>\n\n\n\n<li>Do you know the fact that Mr. Shibuya's address was used as Mr. Watanabe's address on his certificate of residence?<\/li>\n\n\n\n<li>Have you reported this matter to the Board of Directors, the Audit and Supervisory Committee, the accounting auditor, the tax accountant, and the major shareholders?<\/li>\n\n\n\n<li>Have you considered the impact of this matter on the eligibility of the Representative Director, internal controls, tax compliance, and timely disclosure?<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Questions to Kagoshima City, related local governments, the National Tax Agency, and the Public Prosecutors Office<\/h3>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>Has Kagoshima City conducted a residency verification survey to determine whether Mr. Satoshi Saito actually lived at the registered address?<\/li>\n\n\n\n<li>Are you retaining the submitter of the notification of moving in, the date of notification, the method of identity verification, the address before moving in, and related materials?<\/li>\n\n\n\n<li>If fraudulent move-in registration is confirmed, will you correct the resident registry ex officio, notify the relevant local governments, and file a criminal complaint?<\/li>\n\n\n\n<li>Did the national tax authorities cross-check the overseas departure notices of Makoto Watanabe and Satoshi Saito with their actual stays, residences, occupations, assets, relatives, bank accounts, and corporate management realities?<\/li>\n\n\n\n<li>Do you admit to the fact that, based on the address on the resident registry, you mistook the inspection destination and headed to the home of Mr. Takunori Shibuya?<\/li>\n\n\n\n<li>Have you verified whether the falsification of the address caused any hindrance to inspections, seizures, service of process, securing the individual, or preservation of evidence?<\/li>\n\n\n\n<li>Which official provided information to the press club and others stating that the resident registry and resident tax issues were under investigation?<\/li>\n\n\n\n<li>What criminal facts are the prosecutors investigating, such as the Basic Resident Register Act, Article 157 of the Penal Code, the Local Tax Act, or any other offenses?<\/li>\n\n\n\n<li>Will you verify whether the leakage of investigation information has given those involved an opportunity to move evidence, coordinate their stories, or change their addresses?<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Measures Sought by the Last Mile Labor Union<\/h2>\n\n\n\n<ol class=\"wp-block-list is-style-num_circle\">\n<li>Last Mile Inc. shall make this matter a formal agenda item for the Board of Directors and the Audit and Supervisory Committee.<\/li>\n\n\n\n<li>Completely exclude Makoto Watanabe from the selection of the investigative contractor, access to evidence, interviews with relevant parties, and approval of the investigation results.<\/li>\n\n\n\n<li>Preserve the records of resident card history, moving-out notification, moving-in notification, passport, travel records, visa, housing contract, bank account, telecommunications, company employment, meetings, expenses, and executive compensation.<\/li>\n\n\n\n<li>Verify the actual center of living of Mr. Watanabe and Mr. Saito for each year by independent tax accountants, attorneys, and investigation experts.<\/li>\n\n\n\n<li>Confirm the actual residency status for all addresses used on the resident registry, including the address of Mr. Takanori Shibuya, the company address of the defendant Satsuki Nakano, the property in Kagoshima, and others.<\/li>\n\n\n\n<li>Investigate the contracts, work services, deliverables, incoming and outgoing payments, and tax processing regarding the compensation paid by Mr. Satoshi Saito to Mr. Keita Nakano and other members of the Nakano family.<\/li>\n\n\n\n<li>Conduct a comprehensive investigation of all transactions utilizing overseas corporations, income shifting, expense reallocation, and related-party transactions.<\/li>\n\n\n\n<li>If any errors are found regarding resident tax, income tax, executive compensation, withholding tax, and payroll reports, make the corrections to the relevant local governments and tax office.<\/li>\n\n\n\n<li>If fraudulent resident registry transfers are confirmed, Kagoshima City and other relevant local governments shall make ex officio corrections and take necessary criminal procedures.<\/li>\n\n\n\n<li>The National Tax Agency and the relevant public prosecutor's offices shall independently investigate the leak of investigative information and make public the leakage route, involved parties, and disciplinary actions.<\/li>\n\n\n\n<li>Prohibit searching for, intimidating, transferring, dismissing, or otherwise retaliating against employees, former employees, business partners, informants, and investigation collaborators who are aware of this matter.<\/li>\n\n\n\n<li>Specifically explain the survey results to employees, shareholders, business partners, accounting auditors, major shareholders, and the market.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">You cannot just send your certificate of residence abroad while leaving your liabilities in Japan.<\/h2>\n\n\n\n<p>It is said that Makoto Watanabe calls prosecutors involved in the angel tax system \"angel prosecutors\" and mocks them as figures who understand neither the system nor the economy.<\/p>\n\n\n\n<p>However, the incompetence of the prosecution and the legality of the changes in residence registration of Mr. Watanabe and Mr. Satoshi Saito do not mean the same thing.<\/p>\n\n\n\n<p>Before laughing at the prosecution, please show your overseas residence, visa, accounts, days of stay, living expenses, occupation, and family life.<\/p>\n\n\n\n<p>If you claim to have lived in Kagoshima, show when you came, where you slept, what you ate, who you met, and what work you did.<\/p>\n\n\n\n<p>If it is true that he was living at Takanori Shibuya's address, please explain why Mr. Watanabe was not there when the national tax officials visited.<\/p>\n\n\n\n<p>If you claim to have paid Keita Nakano, please show the work and deliverables for it.<\/p>\n\n\n\n<p>You cannot simply send your certificate of residence abroad while you yourself manage a Japanese listed company, enjoy the company's credit and profits, and send only your taxes and audits to a different address.<\/p>\n\n\n\n<p>Resident records are more honest than police interrogations.<\/p>\n\n\n\n<p>This is because a record remains of who moved their address, when, and to where, and whose company and property were used.<\/p>\n\n\n\n<p>While Makoto Watanabe and his associates are laughing at the \"Angel Prosecutor,\" the National Tax Agency and the prosecutors are starting to track down resident records.<\/p>\n\n\n\n<p>This time, instead of letting information leaks ruin the investigation, please pursue their base of operations, base of wealth, and base of command all the way to the end.<\/p>\n\n\n\n<div class=\"swell-block-button is-style-btn_line\"><a href=\"\/en\/list\/lastonemileunion\/\" class=\"swell-block-button__link\"><span>Last Mile Labor Union Home Page<\/span><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6f81\u8c37\u5353\u5178\u6c0f\u30fb\u4e2d\u91ce\u7235\u559c\u88ab\u544a\u3078\u7d9a\u304f\u4f4f\u6240\u507d\u88c5\u30eb\u30fc\u30c8 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[12],"tags":[],"class_list":["post-1227","post","type-post","status-publish","format-standard","hentry","category-lastonemileunion"],"_links":{"self":[{"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/posts\/1227","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/comments?post=1227"}],"version-history":[{"count":2,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/posts\/1227\/revisions"}],"predecessor-version":[{"id":1250,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/posts\/1227\/revisions\/1250"}],"wp:attachment":[{"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/media?parent=1227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/categories?post=1227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/minnanounion.info\/en\/wp-json\/wp\/v2\/tags?post=1227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}