{"data":{"companies":[{"id":"43f06681-97dc-4c7c-9a6a-12088122d48d","name":"株式会社ジョイハート","name_en":null,"name_en_source":null,"corporate_number":"2120901019315","identity_status":"verified","slug":null,"url":"https://regbase.jp/company/43f06681-97dc-4c7c-9a6a-12088122d48d","prefecture":"大阪府","address":"大阪府摂津市","industry":"建設業","status":"active","is_listed":false,"enforcement_count":1,"latest_action_date":"2025-10-02","kanpo_count":0,"latest_kanpo_publication_date":null,"updated_at":"2026-08-18T05:49:35.146367+00:00"}],"enforcements":[{"id":"1043cb70-55ac-44cd-ade7-180371baa7b8","company_name":"株式会社ジョイハート","company_name_en":null,"corporate_number":"2120901019315","authority":"大阪府","authorities":["大阪府"],"authority_count":1,"action_types":["営業停止"],"regional_record_count":1,"source_document_count":1,"law_name":"建設業法","action_type":"営業停止","action_date":"2025-10-02","announcement_date":"2026-04-25","violation_summary":"当時当該建設業者の代表取締役で、業務全般を統括する立場にあったAが、当該建設業者の業務に関し、 第１ 架空の外注費を計上するなどの方法により所得を秘匿した上、３期にわたる各事業年度において、吹田税務署に対し、虚偽の法人税及び地方法人税確定申告をし、そのまま法定納期限を徒過させ、もって不正の行為により、これらの事業年度における正規の法人税額との差額計約9,030万円及び正規の地方法人税額との差額計約820万円を免れた。 第２ 架空の課税仕入れを計上するなどの方法により、３年にわたる各課税期間において、吹田税務署長に対し、虚偽の消費税及び地方消費税の確定申告をし、そのまま法定納期限を徒過させ、もって不正の行為により、これらの課税期間の正規の納付すべき消費税額と前記申告した納付すべき消費税額との差額計約3,200万円及びこれらの課税期間の正規の納付すべき地方消費税の譲渡割額と前記申告した納付すべき地方消費税の譲渡割額との差額計約900万円を免れるとともに、正規の消費税の中間納付還付税額と前記申告に係る中間納付還付税額との差額1,647,800円、正規の地方消費税の中間納付還付割額と前記申告に係る地方消費税の中間納付還付譲渡割額との差額477,400円及び還付加算金9,500円を加算した合計2,134,700円の還付を受けた。 第１のことで、法人税法（昭和40年法律第34号）及び地方法人税法（平成26年法律第11号）違反により、第２のことで、消費税法（昭和63年法律第108号）及び地方税法（昭和25年法律第226号）違反により、Aは懲役１年６月執行猶予３年の刑に処せられ、令和６年12月12日にその刑が確定し、当該建設業者は罰金34,000,000円の刑に処せられ、同日にその刑が確定した。","violation_summary_en":"A, who was the representative director and overall manager of the construction company at the time, concealed income by recording fictitious subcontracting expenses and filed false corporate and local corporate tax returns with the Suita Tax Office over three fiscal years, causing the statutory deadlines to pass and avoiding approximately 90.3 million yen in corporate tax and approximately 8.2 million yen in local corporate tax. Additionally, A recorded fictitious taxable purchases over three tax periods, filed false consumption and local consumption tax returns, and avoided paying approximately 32 million yen in consumption tax and approximately 9 million yen in local consumption tax, receiving a total refund of approximately 2,134,700 yen through false claims for intermediate tax refunds and transfer discounts. A was sentenced to 1 year and 6 months imprisonment with a 3-year suspended sentence for violations of the Act against Unjustifiable Premiums and Misleading Representations, the Act on Regulation of Commercial Transactions, the Act against Unjustifiable Premiums and Misleading Representations, and the Local Tax Act. The sentence was finalized on December 12, Reiwa 6, and the construction company was fined 34 million yen, with the fine also finalized on the same day.","penalty_amount":null,"is_verified":true,"record_verified":true,"entity_match":{"status":"confirmed","confidence":100,"method":"source_corporate_number_nta_current_name","notes":"国税庁法人番号データとの独立照合で対象法人を確認しました（source_corporate_number_nta_current_name）。"},"human_review_status":"machine_reviewed","source_url":"https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=1817","url":"https://regbase.jp/enforcement/kensetsu-gyoho-ziyoihato-20251002"}]},"meta":{"query":"2120901019315","count":2,"api_docs":"https://regbase.jp/api-docs","openapi_schema":"https://regbase.jp/api/openapi.json","llms":"https://regbase.jp/llms.txt","usage_note":"Use RegBase for targeted public-source screening of Japanese companies and enforcement records. Absence of returned records is not a clearance, legal opinion, sanctions result, or credit decision.","rate_limit":{"limit":10,"window_seconds":60,"remaining":6,"reset_at":"2026-08-31T11:14:57.706Z"},"daily_rate_limit":{"limit":300,"window_seconds":86400,"remaining":120,"reset_at":"2026-09-01T11:13:57.706Z"}}}