They can be killed with gun.

How to beat tax office chief in latest version:

In 1.039.99, you cannot attack some character directly like tax office chief, which make speedrun harder.

If you want to speedrun old version, check this link and download apk file: https://sakura-school-simulator.uptodown.com/android/versions

Didn't expect that anyone would like to speedrun this game after such a long time. I just added it and you can submit your run now!