Enforcement record

Business Suspension against 株式会社ジョイハート

株式会社ジョイハート (Construction Business Act)

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Construction Business ActOsaka PrefectureConfirmed entity match2 October 2025

Action type

Business Suspension

Law

Construction Business Act

Authority

Osaka Prefecture

Action date

2 October 2025

Current page: Enforcement record

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Public-source and preservation status

Publishing authority: Osaka Prefecture
Official source URL: Recorded by RegBase
Entity match: Confirmed against the current entity-resolution policy
Kiroku preservation: Archive not completed

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/api/v1/enforcements?corporate_number=2120901019315&limit=10

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Action summary

Company: 株式会社ジョイハートJapanese original
Original: 株式会社ジョイハート
Corporate Number: 2120901019315
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: 2 October 2025
Issuing authority: Osaka Prefecture
大阪府
Industry context: 建設業者

Violation

Machine-translated summary — verify against original

At the time, A, who was 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 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 tax 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. For the first violation, 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 (昭和40年法律第34号) and the Act on Regulation of Commercial Transactions (平成26年法律第11号). For the second violation, A was sentenced for violations of the Act against Unjustifiable Premiums and Misleading Representations (昭和40年法律第34号), the Consumption Tax Act (昭和63年法律第108号), and the Local Tax Act (昭和25年法律第226号). The sentences were finalized on December 12, Reiwa 6. The construction company was fined 34 million yen, with the fine finalized on the same day.

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、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。

Business location and permit details

Business location address: 大阪府摂津市一津屋二丁目９番14号
Representative: 中村麻希
Permit / registration number: 大阪府知事許可（般－4）第148185号
Permitted business types: Building works, Carpentry works, Roof works, Tile, brick, and block works, Steel structure works, Interior finishing works
Legal articles: 建設業法第28条第３項
Cause of action: 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。
Overview page: https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=1802

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

Compliance context

Context needed

This 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.

Open original sources and verification detailsOfficial URL, direct PDF, and Kiroku archive

Original Osaka Prefecture source (Japanese)

Extracted at: 2026-08-31T15:35:11.378+00:00
Evidence checked: 2026-08-31T15:35:10.993+00:00
Archive captured: Not archived

Show audit JSON

{
  "record": {
    "id": "1043cb70-55ac-44cd-ade7-180371baa7b8",
    "url": "https://regbase.jp/en/enforcement/kensetsu-gyoho-ziyoihato-20251002",
    "company_name_original": "株式会社ジョイハート",
    "company_name_registry": "株式会社ジョイハート",
    "corporate_number": "2120901019315",
    "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": 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-ziyoihato-20251002",
    "officialSourceUrl": "https://www.mlit.go.jp/nega-inf/cgi-bin/search.cgi?jigyoubunya=kensetugyousya&EID=search&no=1802",
    "officialDocumentUrl": null,
    "archiveUrl": null,
    "archivedSourceUrl": null,
    "archiveCapturedAt": null,
    "extractedAt": "2026-08-31T15:35:11.378+00:00",
    "translatedAt": "2026-05-01T07:37:27.809+00:00",
    "evidenceCheckedAt": "2026-08-31T15:35:10.993+00:00",
    "generatedAt": "2026-09-08T10:19:27.177Z"
  },
  "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: 株式会社ジョイハート Japanese original
Japanese name: 株式会社ジョイハート
Corporate Number: 2120901019315
Registered address: 大阪府摂津市一津屋２丁目９番１４号

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About this recordAggregated and translated from public Japanese government disclosures. The English text is for reference only — authoritative content is the linked Japanese source.