Action summary

Company

株式会社ＲＹＯＷＡJapanese original

Original: 株式会社ＲＹＯＷＡ

Corporate Number: 9470001011718

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

Directive

指示

Action date

15 March 2024

Issuing authority

Saitama Prefecture

埼玉県

Industry context

建設業者

Violation

RYOWA Corporation (formerly MIYABI Corporation) and a former employee were involved in concealing income by recording fictitious subcontracting costs over three fiscal years from November 1, 2017, to October 31, 2020. They filed false corporate tax returns, evading about 168 million yen in taxes. On October 27, 2023, they were convicted of violations of the Corporate Tax Act, Local Corporate Tax Act, Consumption Tax Act, and Local Tax Act. RYOWA was sentenced to a fine of 42 million yen, and the former employee received a prison sentence of two years, with a three-year suspension. The case is classified under Article 28, Paragraph 1, Item 3 of the Construction Business Act. The enforcement action was issued by Saitama Prefecture on March 15, 2024, as a directive to prevent recurrence, requiring measures such as internal awareness, compliance with laws, and ongoing training.

Business location and permit details

Business location address

埼玉県川口市坂下町3丁目6番12号

Representative

藤原 理栄

Permit / registration number

埼玉県知事（般－3）第74265号

Permitted business types

Civil engineering works, Scaffolding, earthwork, and concrete works, Stone works, Steel structure works, Paving works, Dredging works, Water facilities works, Demolition works

Legal articles

建設業法第28条第1項

Cause of action

株式会社ＲＹＯＷＡ（旧社名：株式会社ＭＩＹＡＢＩ）と元社員は、平成29年11月1日から令和2年10月31日までの3事業年度にわたり、架空外注加工費を計上するなどの方法により、所得を秘匿して、虚偽の法人税等の確定申告をしたことにより、約1億6,800万円を脱税したとして、令和5年10月27日、法人税法、地方法人税法、消費税及び地方税法違反により、株式会社ＲＹＯＷＡ（旧社名：株式会社ＭＩＹＡＢＩ）は4,200万円の罰金刑と、元社員については懲役2年（執行猶予3年）の刑が言い渡され、それぞれ刑が確定した。 このことは、建設業法第28条第１項第３号に該当する

Overview page

https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=122

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": "c2e2a88f-8377-4af6-b4bb-0039e2d6ade2",
    "url": "https://regbase.jp/en/enforcement/kensetsu-gyoho-ryowa-20240315",
    "company_name_original": "株式会社ＲＹＯＷＡ",
    "company_name_registry": "株式会社ＲＹＯＷＡ",
    "corporate_number": "9470001011718",
    "law": {
      "ja": "建設業法",
      "en": "Construction Business Act"
    },
    "action_type": {
      "ja": "指示",
      "en": "Directive"
    },
    "authority": {
      "ja": "埼玉県",
      "en": "Saitama 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": "Medium",
    "actionMeaning": "A regulator issued a directive requiring specified action.",
    "practicalNote": "Verify the required action and whether the company has disclosed remediation or completion.",
    "lawContext": "Construction business law covering licensing, contractor obligations, and public-interest rules for construction work."
  },
  "evidence": {
    "recordUrl": "https://regbase.jp/en/enforcement/kensetsu-gyoho-ryowa-20240315",
    "officialSourceUrl": "https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=122",
    "officialDocumentUrl": null,
    "archiveUrl": null,
    "archivedSourceUrl": null,
    "archiveCapturedAt": null,
    "extractedAt": "2026-07-17T11:56:25.97+00:00",
    "translatedAt": "2026-07-18T16:30:26.164+00:00",
    "evidenceCheckedAt": "2026-07-17T08:47:54.169+00:00",
    "generatedAt": "2026-07-24T14:57:02.418Z"
  },
  "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.