Action summary

Company

株式会社ネクスト・ワンJapanese original

Original: 株式会社ネクスト・ワン

Corporate Number: 5130001038022

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

18 May 2023

Issuing authority

Kinki Regional Development Bureau

近畿地方整備局

Industry context

建設業者

Violation

Next One Corporation (formerly Kyōraku Corporation) was found to have concealed income by recording fictitious subcontracting costs during its previous corporate period. The company's former representative director submitted false corporate and local corporate tax returns for fiscal years ending September 30, 2018, and September 30, 2019, and allowed the statutory deadlines to pass without payment, thereby evading taxes. As a result, on September 1, 2022, the Kyoto District Court sentenced the former director to one year of imprisonment (probation for three years) and the company to a fine of 18 million yen for violations of the Corporate Tax Law and Local Corporate Tax Law. This conduct is recognized as a violation of Article 28, Paragraph 1, Item 3 of the Construction Business Act. Consequently, the Kinki Regional Development Bureau has ordered a 7-day suspension of all construction-related business activities nationwide, from June 2 to June 8, 2023.

Business location and permit details

Business location address

京都府京都市伏見区下鳥羽上三栖町１６９

Representative

織田 一彦

Permit / registration number

国土交通大臣(特-3)第26472号

Permitted business types

Civil engineering works, Building works, Carpentry works, Plastering works, Scaffolding, earthwork, and concrete works, Stone works, Roof works, 夕, Steel structure works, Reinforcing bar works, Paving works, し, Sheet-metal works, Glass works, Painting works, Waterproofing works, Interior finishing works, Thermal insulation works, Fittings works, Water facilities works, Demolition works

Legal articles

建設業法第28条第3項(第1項第3号該当)

Cause of action

株式会社ネクスト・ワンは、旧商号であった株式会社キョウラク（以下、同社という。）の時代において、その元代表取締役が同社の業務に関し、架空の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30年10月1日から令和元年9月30日までの事業年度並びに令和元年10月1日から令和2年9月30日までの事業年度において、内容虚偽の法人税及び地方法人税確定申告書を提出し、そのまま法定納期限を徒過させ、もって法人税及び地方法人税を免れた。 これにより、令和4年9月1日に京都地方裁判所において、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（執行猶予３年）、同社は罰金１，８００万円の判決を受け、それぞれその刑が確定している。 このことが、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=865

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": "a0198fff-251f-46f9-ba37-5c81b88ee581",
    "url": "https://regbase.jp/en/enforcement/kensetsu-gyoho-nekusutowan-20230518",
    "company_name_original": "株式会社ネクスト・ワン",
    "company_name_registry": "株式会社ネクスト・ワン",
    "corporate_number": "5130001038022",
    "law": {
      "ja": "建設業法",
      "en": "Construction Business Act"
    },
    "action_type": {
      "ja": "営業停止",
      "en": "Business Suspension"
    },
    "authority": {
      "ja": "近畿地方整備局",
      "en": "Kinki Regional Development Bureau"
    }
  },
  "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-nekusutowan-20230518",
    "officialSourceUrl": "https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=865",
    "officialDocumentUrl": null,
    "archiveUrl": null,
    "archivedSourceUrl": null,
    "archiveCapturedAt": null,
    "extractedAt": "2026-07-17T11:56:25.97+00:00",
    "translatedAt": "2026-07-18T15:00:18.148+00:00",
    "evidenceCheckedAt": "2026-07-17T08:51:49.244+00:00",
    "generatedAt": "2026-07-25T00:15:16.289Z"
  },
  "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.