Photo of suspect Yasuhisa ISHIZAWA (石澤靖久) when he was Planning & Development Manager of SOMPO JAPAN's Himawari Life Insurance;source
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2 companies linked to shady tax refund scheme
Two companies involved in an illegal consumption tax refund case purchased two apartment buildings allegedly for the scheme soon after their founding, according to an insider source, and investigators believe they were set up with the illegal activity already in mind.
The special investigative department of the Tokyo District Public Prosecutors Office believes Yasuhisa Ishizawa, 50, who is under arrest for violation of the Consumption Tax Act, acted as the brains behind the shady tax refund. They believe he advised the former president of Hoken no Madoguchi Group Norio Konno, 58, on how to illicitly receive tax refunds by making false sales declarations to tax authorities.
According to an insider source, Konno's two financial management companies were set up in two places, one in October 2009 in Chuo Ward, Tokyo, and the other in January 2010 in Funabashi, Chiba Prefecture, both under the name of Tokyo Residence. Each of these companies bought apartment buildings in Tokyo soon after their foundation, paying a total of over 1 billion yen, and received rental income from the buildings. The companies were later merged into one company in Tokyo's Shinjuku Ward.
Investigators allege that from 2009 to 2010, Ishizawa and Konno worked together to submit false sales records for the companies stating they had sold some used cars, allowing them to illicitly receive around 25 million yen in sales tax refunds.
The amount of consumption tax businesses are required to pay to tax authorities is calculated by deducting the tax that they paid for their purchases from that they received as part of their sales. They can receive refunds in cases where the consumption tax they paid surpassed that they received.
A company with only tax-free sales from residential rent cannot receive consumption tax refunds regardless of how much consumption tax it paid to purchase apartment buildings. However, reimbursement from the government is possible if the company also has consumption taxed income. Ishizawa is thought to have advised Konno of this and suggested the founding of the Tokyo Residence companies for use in the scheme.
Konno has largely admitted to the allegations, but the special investigate department believes his involvement was secondary, and they are currently investigating him with his voluntary agreement.
June 28, 2013(Mainichi Japan)
不正還付:起業直後マンション２棟購入 指南役が持ちかけ
毎日新聞 2013年06月28日 02時30分
「ほけんの窓口グループ」の今野則夫前社長（５８）を巡る消費税不正還付事件で、前社長の資産管理会社「東京レジデンス」は設立直後にマンション２棟を購入し、消費税の還付を受けていたことが、関係者への取材で分かった。東京地検特捜部は、不正還付の指南役とされる石沢靖久容疑者（５０）＝消費税法違反容疑で逮捕＝が、当初から還付制度を悪用する目的で前社長に会社設立を持ちかけたとみて調べている。
石沢容疑者の逮捕容疑は２００９〜１０年、今野前社長と共謀し、東京レジデンスに架空の売り上げを計上する手法で計約２５００万円の不正還付を受けたとしている。
関係者によると、東京レジデンスは０９年１０月に東京都中央区、１０年１月には千葉県船橋市に同じ名称で設立された（後に合併。東京都新宿区に移転）。それぞれの会社は、設立された直後に都内のマンションを計十数億円で購入し、家賃収入を得ていた。石沢容疑者は、非課税の居住用の賃料のほかに課税対象の売り上げがあれば消費税が還付される仕組みを今野前社長に指南。同社が中古車を販売したように装い、税務署に過大に還付申告をしたとみられる。
前社長は容疑を大筋で認めている模様で、特捜部は関与が従属的だったとみて任意で捜査を進める。【近松仁太郎、島田信幸】
