Action summary

Company

株式会社アイカコーポレーションJapanese original

Original: 株式会社アイカコーポレーション

Corporate Number: 7260001008844

Entity match

Confirmed entity match100/100Machine checked

source_corporate_number_nta_current_name

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）。

Governing law

Construction Business Act

建設業法

Action type

Business Suspension

営業停止

Action date

30 November 2021

Issuing authority

Okayama Prefecture

岡山県

Industry context

建設業者

Violation

The former CEO of Aika Corporation concealed income by recording fictitious outsourcing processing costs. He submitted false corporate and local tax returns for fiscal years from September 1, 2015, to August 31, 2016; September 1, 2016, to August 31, 2017; and September 1, 2017, to August 31, 2018, thereby avoiding corporate and local taxes. On September 17, 2021, the Okayama District Court sentenced him to 1 year and 6 months in prison (with a 3-year probation), and the company was fined 2.5 million yen for violations of the Corporate Tax Law and Local Tax Law. This conduct is recognized as a violation of Article 28, Paragraph 1, Item 3 of the Construction Business Act, leading to a business suspension order for all construction activities at the company's main office in Okayama from December 14 to December 20, 2021.

Business location and permit details

Business location address

岡山県岡山市北区平野５９５－１

Representative

蜂谷 学

Permit / registration number

岡山県知事（特-28)第21112号

Permitted business types

Civil engineering works, Building works, Carpentry works, Scaffolding, earthwork, and concrete works, Stone works, Roof works, Tile, brick, and block works, Steel structure works, 鋪, Dredging works, Painting works, Interior finishing works, Water facilities works

Legal articles

建設業法第28条第3項(第1項第3号該当)

Cause of action

株式会社アイカコーポレーションの元代表取締役は、同社の業務に関し、架空外注加工費を計上する方法により所得を秘匿した上、平成２７年９月１日から平成２８年８月３１日、同年９月１日から平成２９年８月３１日及び同年９月１日から平成３０年８月３１日までの事業年度について、内容虚偽の法人税及び地方法人税確定申告書を提出し、もって同社の法人税及び地方法人税を免れた。 これにより、令和３年９月１７日に岡山地方裁判所から、法人税法及び地方法人税法違反により、同社の元代表取締役は懲役１年６か月(執行猶予３年）、同社は罰金２５０万円の判決を受け、それぞれその刑が確定した。 このことは、建設業法第２８条第１項第３号に該当すると認められる。

Overview page

https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=351

These fields are extracted from the original Japanese disclosure or linked overview pages when available.

This context is an operational aid for review workflows, not a credit opinion or legal conclusion.

Evidence pack

{
  "record": {
    "id": "c1d4fb64-442c-4b3f-bce8-8a194b51f9eb",
    "url": "https://regbase.jp/en/enforcement/kensetsu-gyoho-aikakoporesiyon-20211130",
    "company_name_original": "株式会社アイカコーポレーション",
    "company_name_registry": "株式会社アイカコーポレーション",
    "corporate_number": "7260001008844",
    "law": {
      "ja": "建設業法",
      "en": "Construction Business Act"
    },
    "action_type": {
      "ja": "営業停止",
      "en": "Business Suspension"
    },
    "authority": {
      "ja": "岡山県",
      "en": "Okayama Prefecture"
    }
  },
  "entity_match": {
    "status": "confirmed",
    "confidence": 100,
    "method": "source_corporate_number_nta_current_name",
    "method_label": "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）。"
  },
  "review": {
    "status": "machine_reviewed",
    "label": "Machine checked"
  },
  "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/kensetsu-gyoho-aikakoporesiyon-20211130",
    "officialSourceUrl": "https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=351",
    "officialDocumentUrl": null,
    "archiveUrl": null,
    "archivedSourceUrl": null,
    "archiveCapturedAt": null,
    "extractedAt": "2026-07-17T11:56:25.97+00:00",
    "translatedAt": "2026-07-18T01:11:01.114+00:00",
    "evidenceCheckedAt": "2026-07-17T09:01:32.248+00:00",
    "generatedAt": "2026-07-27T00:27:00.960Z"
  },
  "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.