Tokyo, 1991: Starting as a bank clerk

Friday.

Mitsubishi Headquarters.

Special Investigation Team Office.

The ringing of the telephone was so abrupt in the quiet office.

"Kiryu-kun, the financing department sent a message saying that Chiyoda's documents have arrived and they want you to go and pick them up."

The call was from Takahiro Matsumoto:

"It's faster than I expected."

"I see."

Kiryu Yaya responded and hung up the phone, then got up and walked towards the financing department.

He knew in his heart that although the material was produced quickly, its content must have been carefully polished.

Konosuke Nakajima would not sit idly by and wait for his doom, and Kenichi Sato would not either.

Hiroki Arai's so-called "flow chart" will definitely be tampered with. Of course, it would be better if it wasn't tampered with, saving Yaya Kiryu some trouble.

The financing department office is located on the east side of the eighth floor.

When Kiryu arrived, Kondo Koji had just come out of the department head's office, holding a manila file folder in his hand.

He nodded to Kiryu Yaya as a greeting.

"Chief Kiryu, these are the materials sent by Chiyoda."

Koji Kondo acted as if it were business.

"Thank you, Minister Kondo."

Kiryu Yaya took the file folder, thanked him, and turned to leave.

Back on the fifth floor, as Kiryu Yaya took out the file folder, Chihaya Yuri and Fushimi Sanae surrounded him.

Section Chief Ando calmly sipped his tea, while Kazama Toru became a living camera.

Kiryu Yaya's gaze fell on Kazama Toru.

He understood that once this document was opened, everyone on the investigation team would see it. Kazama Toru's presence would also ensure that all information was relayed to Nakajima Konosuke.

but.

This was also part of Kiryu Yaya's plan, so there was no need to hide it.

"Everyone, we have received the compliance inquiry response from Chiyoda General Planning."

As Kiryu Yaya spoke, he opened the file folder and took out three documents.

As previously relayed by Miyamoto Soichi from Kondo Koji, the three documents are—

Copies of the contract, payment vouchers, and bank statements.

Kiryu Yaya spread the documents on his desk and glanced at the bank statements.

As expected, none of the hundreds of millions of yen in consulting fees from Kanto International Development materialized.

This discovery made Kiryu Yaya's eyes crinkle into a smile.

Chiyoda and Konosuke Nakajima did this simply because they were betting that the special investigation team would be unable to obtain the actual bank statements from Tokyo Metropolitan Bank.

[First Release Update!] Unfortunately, their wishful thinking backfired.

"Fushimi-san, you previously followed up on the business registration information of Chiyoda's affiliated companies, right?"

Sanae Fushimi didn't expect to be the first one called out.

He quickly responded:

"That's right, I checked."

Kiryu Yaya pulled out three receipts from the documents:

"Could you please check the receipt numbers and dates for these three cash deposits to see if they match Chiyoda's previous receipt formats?"

Sanae Fushimi nodded and took out a sample voucher that she had previously retrieved from her folder.

A moment later, the comparison was completed.

Sanae Fushimi looked up at Yaya Kiryu:

"The format is the same, but the numbering rules are different."

「千代田之前的收据编号是按年度连续编排的，平成元年的编号应该在H1-001到H1-0XX之间。」「这三张收据的编号是H1-058、H1-061、H1-063，跳过了中间几十号，而且和之前那些对公业务的收据编号不连续。」

Kiryu is quite clear about this.

Clearly, when Hiroki Arai forged the documents, he only considered the timeline and did not take into account the logic of the receipt number.

However, this flaw is not fatal.

What truly makes this transaction record untenable is the missing part behind these three receipts.

"Section Chief Ando, ​​you previously reviewed the foreign payment records for the Kanto International Development project from Heisei 1 to Heisei 3, right?"

Section Chief Ando slowly put down his teacup, his eyes falling on Kiryu Yaya.

He nodded:

"That's right, I did create a timeline."

Kiryu Yaya followed up with:

"In that document, Kanto International Development paid Chiyoda 810 million yen in consulting fees. Is there still a record of the payment date and amount?"

"Yes," Section Chief Ando replied affirmatively.

Then he quickly opened the folder and pointed out the information he had previously investigated.

"From April of the first year of Heisei to July of the third year of Heisei, Kanto International Development paid Chiyoda 810 million yen in consulting fees."

"The amount of a single transaction ranges from 87 million to 120 million, and the payment interval is approximately two to three months."

Kiryu Yaya gave a slight bow in thanks.

He then pointed to the modified part of the document, his tone confident.

"The materials submitted by Chiyoda conflicted with Section Chief Ando's investigation."

Kiryu Yaya's gaze fell on Kazama Toru, his tone resolute:

"It is obvious that this transaction record has been deliberately altered and forged."

The meeting room fell silent for a moment.

Sanae Fushimi focused her gaze on what Yaya Kiryu had said.

Section Chief Ando didn't respond immediately; his gaze instead fell on the three documents. Kazama Toru shook his head, his voice carrying a hint of disapproval:

"Director Kiryu, these only prove that Chiyoda's bank statements are problematic, but they don't necessarily mean he falsified them, do they?"

"Discontinuous serial numbers may simply be due to employee error. Cash deposits are a basic rule in this industry. Some people will use cash instead of going through a bank in order to conceal their activities."

Kiryu Yaya's gaze fell on Kazama Toru; his statement was logically sound.

But the problem is...

Kiryu Yaya has already obtained something else that Kazama Toru is unaware of.

"Indeed, but this revenue stream is not enough."

"Therefore, we need another set of transaction records for comparison."

Kiryu Yaya looked at Kazama Toru with great interest.

His mischievous gaze was as if he were looking at a mouse that had been caught by a cat but then released.

"The real flow of water is already on its way."

Upon hearing this, everyone around them became agitated, their gazes falling on Kiryu Yaya with varying expressions.

For the first time, Kazama Toru lost his composure.

He raised his voice slightly:

"What is real flowing water?"

Kiryu Yaya paused for a moment.

Pick up the fake transaction records on the table.

"The National Tax Agency is about to send a letter to Tokyo Metropolitan Bank requesting the actual cash flow statements of Chiyoda General Planning."

"By then, it will be clear how much of this transaction is genuine and how much is fake."

The IRS is getting involved directly?

Kazama Toru's expression froze completely on his face.

How is that possible?

...Tokyo National Tax Bureau, Prosecutor's Office.

Hanayama Inoki sat by the window, with a summary of clues he had compiled on his desk.

Two days, with Kiryu Yaya's help.

This was enough for him to grasp the ins and outs of the bridge financing for the Kanto asset development project and the case of Yoshio Sasaki's whistleblower complaint.

He knew very well that this was not enough to investigate the Ministry of Finance; he needed more direct evidence before he could take action.

Hanayama-in Taki leaned back in his chair, closed his eyes, and pondered what to do next.

Just then, the phone rang.

"It is I, Kiryu."

The familiar voice rang out, and Hanayama-in Taki's lips curled up. Kiryu Yaya always made him relax.

"Kiryu-kun, your call came later than I expected."

"Prosecutor Hanayama, you may begin."

Hanayama-in Taki raised an eyebrow slightly. He had a guess in mind, but still asked:

"So Chiyoda really did tamper with things?"

"That's right."

Kiryu Yaya gave an affirmative answer:

"Chiyoda erased all the records of the Kanto International Development project from the financial statements submitted."

"They filled the gap with three cash transactions."

Kazan-in Taki was quite familiar with it.

Using complex and hard-to-find business transactions to replace the original gap is a fairly common method of fraud.

"So, do you need me to provide actual flowing water as a comparison?"

Kiryu Yaya's voice was earnest:

"right."

"As long as you have the real transaction records you found, their fake transaction records will naturally fall apart." Hanayama-in Taki responded, then took out a blank retrieval form.

"Retrieve range?"

Kiryu Yaya had already planned ahead, and began speaking without any hesitation:

"Details of all account transactions of Chiyoda General Planning Co., Ltd. at Tokyo Metropolitan Bank from January of the first year of Heisei to the present, including all corporate transfers, cash deposits and check transactions."

Kayama Inoki took out a fountain pen and listened while writing.

It was completed in less than three minutes:

"That's fine."

"It's Friday today, I bet you're already impatient."

"I'll go there myself and make them hand over the bank statement today."

Even Kiryu was somewhat surprised that Hanayama-in Taki was so concerned.

"In that case, thank you very much, Prosecutor Huashanyuan."

"It's nothing, just mutually beneficial."

The headquarters of Tokyo Metropolitan Bank is located in Nihonbashi Kabutocho, across the street from the Tokyo Stock Exchange.

This area is the heart of Japan's financial industry, with towering buildings but very few roadside trees, and people walking on the street walk a half-beat faster than elsewhere.

10:20 a.m.

Kayama Inoki, accompanied by four of his men, walked through the lobby to the reception desk.

Upon seeing this, a junior staff member at the reception desk bowed respectfully.

"Welcome! How can I help you?"

Kayama Inoki took out a document he had prepared beforehand from his suit pocket and pushed it in front of her.

"Taki Hanayama, an investigator with the Tokyo National Tax Service."

"We have a formal request for information that requires your cooperation."

The female employee's previously calm face changed color upon seeing the document, and her speech quickened:

"Please wait a moment, I'll contact the sales department right away." After receiving permission from Hanayama-in Taki, the female employee left the reception desk.

Not long after, the female employee returned and led Hanayama-in Taki into the reception room of the sales department.

Inside the reception room, a middle-aged man was already waiting.

Upon seeing Hanayama-in Taki, the middle-aged man quickly stood up, bowed, and spoke:

"Prosecutor Hanayama, I am the Deputy Director of the Business Management Department. Just call me Manabe."

Kayama-in Taki nodded calmly and sat down.

Then he took out the document:

"Vice Minister Manabe, please."

Deputy Minister Manabe picked up the retrieval request, examined it carefully, and put it back on the table after confirming that there were no problems.

He did not express his opinion immediately.

Hanayama-in Taki wasn't in a hurry, and the two remained in a stalemate in the reception room.

After a long silence, Vice Minister Manabe spoke again:

"Prosecutor of Huashan Hospital"

"The retrieval request is fine; we will certainly cooperate with the IRS's official documents."

At this point, Vice Minister Manabe paused for a moment.

"But there's a question I'd like to discuss with you first."

Huashan-in Taki paused for a moment:

"Please speak."

Vice Minister Manabe's eyes fell on Hanayama Inoki's face:

"Chiyoda General Planning is one of our key clients in the Second Business Division. Although it is not a large company, our cooperative relationship has always been very stable."

"Their account transaction details involve business information from multiple partners. If all of them are retrieved, wouldn't that cause unnecessary trouble for unrelated third parties?"

Hanayama-in Taki narrowed his eyes slightly, not responding to Vice Minister Manabe's question.

"Deputy Director Manabe, the National Taxation Bureau's request for account statements is based on Article 238 of the Income Tax Law, which falls under its statutory investigative authority. Within this scope of authority, there is no need to explain the reasons to the third party for each item." Hanayama-in Taki paused slightly.

"Of course, if your bank deems it necessary, you can request us to provide a more detailed statement of the investigation."

"However, I didn't bring it this time. If your bank insists, I will need to go back and get it."

Vice Minister Manabe's smile froze.

Kayama-in Taki's words are clear.

Give me what I want now, that would be best. If you refuse, things will be different when you come back later.

The IRS is not easy to deal with.

Being targeted by them, even a routine investigation is enough to make an ordinary company suffer greatly.

Even they are the same.

"I see."

Since there's no way to avoid it, then we can only obey.

Vice Minister Manabe once again responded with a professional smile: "I'll take care of it right away, please wait a moment."

Kayama-in Taki nodded, neither agreeing nor disagreeing.

Vice Minister Manabe got up, walked out of the reception room, took out his cell phone, and dialed a number.

"Second lesson in business, Fujita."

"Section Chief Fujita, it's me, Manabe."

The two quickly identified each other.

Vice Minister Manabe glanced in the direction of the reception room and lowered his voice:

"People from the National Taxation Bureau have come and want to retrieve all of Chiyoda's bank account statements from the first year of the Heisei era to the present."

On the other end of the phone, Section Chief Fujita paused.

The voice carried a solemn tone:

"Who is this person?"

"Hanayama-in Taki, National Tax Agency Investigation Department." On the other end of the phone, Section Chief Fujita remained silent again.

He spoke after a long pause:

"I understand. I'll handle the water supply. You keep him calm on your end for now."

"it is good."

After hanging up the phone, Deputy Minister Manabe took a few deep breaths and returned to the reception room.

……

The office area for the second sales department.

After hanging up the phone, Section Chief Fujita could no longer maintain his composure.

He never expected that the IRS would get involved!

He got up unconsciously and paced back and forth.

For a moment, I didn't know what to do.

The National Tax Service personnel have arrived, and the retrieval request is genuine. Chiyoda's bank statements are now unavoidable.

However, he felt it necessary to greet Hiroki Arai before doing so.

With that in mind, Section Chief Fujita made a phone call.

As soon as the call was answered, Section Chief Fujita didn't give Hiroki Arai a chance to speak, and eagerly began:

"Listen to me first."

"People from the Tokyo National Tax Bureau have arrived. They want to retrieve all account transaction details from January of the first year of the Heisei era in Chiyoda to the present."

"The person is with me right now, and Vice Minister Manabe is with him in the reception room."

"We have no choice but to hand over the money."

On the other end of the phone, Hiroki Arai was also panicked:

"The IRS? How is that possible?!"