Business Suspension against 株式会社ショーナン
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/api/v1/enforcements?corporate_number=3120001160695&limit=10Action summary
- Company
- 株式会社ショーナンJapanese originalOriginal: 株式会社ショーナンCorporate Number: 3120001160695
- Entity match
- Confirmed entity match95/100Human reviewedNormalized Japanese name matched to a company profile with Corporate NumberMatched by normalized Japanese company name to an enriched company profile with a Corporate Number.
- Governing law
- Construction Business Act建設業法
- Action type
- Business Suspension営業停止
- Action date
- 15 March 2024
- Issuing authority
- Osaka Prefecture大阪府
Violation
At the time, A, the representative director and overall manager of the construction company, concealed income by recording fictitious outsourcing expenses and filed false corporate and local corporate tax returns with the Kanuma Tax Office over three fiscal years, causing the statutory deadlines to pass and avoiding approximately 40 million yen in corporate tax and approximately 1.7 million yen in local corporate tax. Additionally, by recording fictitious taxable purchases over three tax periods and filing false consumption and local consumption tax returns, A avoided approximately 19 million yen in consumption tax and approximately 5.1 million yen in local consumption tax. For the first violation, A was sentenced for violations of the Act against Unjustifiable Premiums and Misleading Representations (Showa 40 Law No. 34) and the Local Corporation Tax Act (Heisei 26 Law No. 11). For the second violation, A was sentenced for violations of the Act on Special Measures concerning the Consumption Tax (Showa 63 Law No. 108) and the Local Tax Act (Showa 25 Law No. 226). The sentences were finalized on April 3, 2024: one year in prison with a three-year suspended sentence for A, and a fine of 18 million yen for the construction company, with the same date marking the finalization of the sentences.
Show original Japanese text
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、門真税務署に対し、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４千万円及び正規の地方法人税額との差額計約170万円を免れた。 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、門真税務署長に対し、虚偽の消費税及び地方消費税確定申告をし、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1,900万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510万円を免れた。 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年執行猶予３年の刑に処せられ、令和６年４月３日にその刑が確定し、当該建設業者は罰金18,000,000円の刑に処せられ、同日にその刑が確定した。
Compliance context
Context neededThis is a public Japanese regulatory disclosure. The exact legal effect depends on the cited source and regulator.
Construction business law covering licensing, contractor obligations, and public-interest rules for construction work.
Review the original Japanese source and determine relevance to your counterparty-risk workflow.
This context is an operational aid for review workflows, not a credit opinion or legal conclusion.
Evidence pack
- Extracted at
- 2026-04-25T20:34:42.304+00:00
- Evidence checked
- 2026-04-25T20:34:42.304+00:00
- Archive captured
- 2026-06-06T12:31:09.693+00:00
Show audit JSON
{
"record": {
"id": "5309b74a-a9cd-4fde-b92e-7bdb38bf70c6",
"url": "https://regbase.jp/en/enforcement/5309b74a-a9cd-4fde-b92e-7bdb38bf70c6",
"company_name_original": "株式会社ショーナン",
"company_name_registry": "株式会社ショーナン",
"corporate_number": "3120001160695",
"law": {
"ja": "建設業法",
"en": "Construction Business Act"
},
"action_type": {
"ja": "営業停止",
"en": "Business Suspension"
},
"authority": {
"ja": "大阪府",
"en": "Osaka Prefecture"
}
},
"entity_match": {
"status": "confirmed",
"confidence": 95,
"method": "normalized_name_with_corporate_number",
"method_label": "Normalized Japanese name matched to a company profile with Corporate Number",
"notes": "Matched by normalized Japanese company name to an enriched company profile with a Corporate Number."
},
"review": {
"status": "human_reviewed",
"label": "Human reviewed"
},
"compliance_context": {
"severity": "Context needed",
"actionMeaning": "This is a public Japanese regulatory disclosure. The exact legal effect depends on the cited source and regulator.",
"practicalNote": "Review the original Japanese source and determine relevance to your counterparty-risk workflow.",
"lawContext": "Construction business law covering licensing, contractor obligations, and public-interest rules for construction work."
},
"evidence": {
"recordUrl": "https://regbase.jp/en/enforcement/5309b74a-a9cd-4fde-b92e-7bdb38bf70c6",
"officialSourceUrl": "https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=1670",
"archiveUrl": "https://kiroku.today/view/259abac3672c0nvl",
"archiveCapturedAt": "2026-06-06T12:31:09.693+00:00",
"extractedAt": "2026-04-25T20:34:42.304+00:00",
"translatedAt": "2026-05-01T08:11:51.577+00:00",
"evidenceCheckedAt": "2026-04-25T20:34:42.304+00:00",
"generatedAt": "2026-06-26T13:55:49.555Z"
},
"limitations": [
"RegBase aggregates public Japanese government disclosures and does not provide a credit opinion.",
"English summaries are provided for reference. The original Japanese source is authoritative.",
"Possible or unresolved entity matches should be manually verified before use in a decision."
]
}The original Japanese disclosure is the authoritative record. Use possible or unresolved matches only as leads for manual review.
Language
日本語版を見る (Japanese)Company info
- English name
- 株式会社ショーナン Japanese original
- Japanese name
- 株式会社ショーナン
- Corporate Number
- 3120001160695
- Registered address
- 大阪府門真市速見町２番12号
About this recordAggregated and translated from public Japanese government disclosures. The English text is for reference only — authoritative content is the linked Japanese source.