{"id":408,"date":"2026-07-29T09:17:52","date_gmt":"2026-07-29T09:17:52","guid":{"rendered":"https:\/\/globalunion-grp.org\/okami\/?p=408"},"modified":"2026-07-29T09:17:53","modified_gmt":"2026-07-29T09:17:53","slug":"%e9%87%91%e6%9c%ac%e9%87%8d%e5%be%b3%e6%b0%8f%e4%ba%8b%e4%bb%b6%e3%81%ae%e3%80%8c%e5%85%a8%e8%b3%87%e9%87%91%e9%82%84%e6%b5%81%e3%80%8d%e8%aa%ac%e3%82%92%e5%8f%96%e5%bc%95%e5%8d%98%e4%bd%8d%e3%81%a7","status":"publish","type":"post","link":"https:\/\/globalunion-grp.org\/okami\/en\/archives\/408","title":{"rendered":"Investigate the \"complete fund repatriation\" theory in the Kanemoto Shigenori case by transaction unit."},"content":{"rendered":"

Don't teleport corporate revenue into the representative's personal wallet<\/h2>\n\n\n\n

Regarding the Shigenori Kanemoto incident, there is information that the Yokohama District Public Prosecutors Office has indicated among the parties involved that the money paid to a certain corporation \"ultimately flowed to a specific individual.\"<\/p>\n\n\n\n

The prosecutors' union has not yet determined the exact content of the remarks, the person they were spoken to, or the context.<\/p>\n\n\n\n

However, if money deposited into a corporate account is described as money that flowed to the representative as an individual, it is necessary to specifically demonstrate the legal relationship and fund transfer between them.<\/p>\n\n\n\n

The company's bank account is not the representative director's personal piggy bank.<\/p>\n\n\n\n

Money received by the corporation and money received by the individual are not the same.<\/h2>\n\n\n\n

In principle, funds deposited into a corporate account based on a contract under the corporate name and accounted for as corporate sales are the property of the corporation.<\/p>\n\n\n\n

Even if a representative holds the majority of the shares or effectively controls the company, that alone does not make the corporate assets the personal property of the representative.<\/p>\n\n\n\n

Evaluating a deposit into a corporate entity as a remittance to an individual requires at least a second stage of fund transfer.<\/p>\n\n\n\n

Transfers from corporate to personal accounts, executive compensation, dividends, director loans, advance payments, personal consumption, fictitious expenses, and private use of corporate cards, etc.<\/p>\n\n\n\n

Without identifying this second stage, expressing it as \"it flowed to the representative because it entered the representative's company\" is not financial analysis.<\/p>\n\n\n\n

What is needed in the Shigenori Kanemoto case is not \"arrows\" but journal entries and account records<\/h2>\n\n\n\n

A funding diagram is useful for understanding the big picture of complex transactions.<\/p>\n\n\n\n

On the other hand, in the fund flow chart, arrows representing different legal relationships\u2014such as sales, loans, repayments, investments, dividends, compensation, and expense reimbursements\u2014are all drawn in the same format.<\/p>\n\n\n\n

There is an arrow of 100 million yen from Company A to Company B.<\/p>\n\n\n\n

That alone does not tell us whose income the 100 million yen became.<\/p>\n\n\n\n

It is necessary to cross-check contracts, invoices, general ledgers, bank accounts, board resolutions, and tax returns to determine the nature of each transaction.<\/p>\n\n\n\n

Arrows can be the starting point of an investigation, but they are not the finished product of proof.<\/p>\n\n\n\n

If you say \"it all went to a specific individual,\" please show the second step.<\/h2>\n\n\n\n

Assuming that the Yokohama District Public Prosecutors Office has determined that the sales paid to the corporation ultimately belonged to a specific individual, it should be able to clarify the following matters.<\/p>\n\n\n\n

    \n
  1. Corporate account used for the initial deposit<\/li>\n\n\n\n
  2. Deposit date and amount<\/li>\n\n\n\n
  3. contract causing deposit<\/li>\n\n\n\n
  4. corporate accounting treatment<\/li>\n\n\n\n
  5. The date and amount of the transfer from the corporation to the individual<\/li>\n\n\n\n
  6. personal account at the destination or specific personal consumption<\/li>\n\n\n\n
  7. executive compensation, dividends, loans, advance payments, or other legal titles<\/li>\n\n\n\n
  8. Determination of tax attribution for income tax and corporate tax purposes<\/li>\n<\/ol>\n\n\n\n

    If you cannot create this table, then the phrase \"everything went to individuals\" is not an evidence-based finding, but merely a rephrasing meant to strengthen impressions.<\/p>\n\n\n\n

    Does being the executive of a listed company mean that corporate assets become personal assets too?<\/h2>\n\n\n\n

    The distinction between corporate entities and individuals becomes more important as the company size increases.<\/p>\n\n\n\n

    At listed companies and their affiliates, company property is connected to relationships with shareholders, creditors, employees, and business partners. It is not property that the representative director can freely dispose of individually.<\/p>\n\n\n\n

    Treating corporate assets as personal property simply because the representative controls the company means ignoring the rights of corporate creditors, minority shareholders, and other officers.<\/p>\n\n\n\n

    If there is an abuse of corporate personality or personal consumption of funds, the specific facts thereof should be demonstrated.<\/p>\n\n\n\n

    Merely having the title of representative is not evidence that company assets belong to an individual.<\/p>\n\n\n\n

    Ignoring the corporation distorts even the determination of Shigenori Kanamoto's intent.<\/h2>\n\n\n\n

    If legitimate sales proceeds deposited to a corporate entity are mistakenly perceived as an illicit kickback to a specific individual, the evaluation of the transaction structure as understood by Shigetoki Kanamoto will also change.<\/p>\n\n\n\n

    Was Mr. Shigenori Kanemoto given explanations that it was business outsourcing, loans, investments, or business partnerships between corporations?<\/p>\n\n\n\n

    Or was it explained from the beginning as a plan to transfer funds to individuals?<\/p>\n\n\n\n

    These two are completely different in determining intent.<\/p>\n\n\n\n

    Simply deleting the corporate entity later and concluding that \"it ultimately went to an individual\" does not prove what Shigenori Kanemoto was aware of at the time of the investment.<\/p>\n\n\n\n

    Open questions to the Yokohama District Public Prosecutors Office<\/h2>\n\n\n\n
      \n
    1. Do you assess that the money deposited into the corporation flowed to a specific individual?<\/li>\n\n\n\n
    2. If you are evaluating, can you identify the target corporation, transaction, deposit date, and amount?<\/li>\n\n\n\n
    3. Are you identifying the second stage of fund transfers from corporations to individuals on a per-account basis?<\/li>\n\n\n\n
    4. How are you evaluating this: as executive compensation, a dividend, a loan, an advance payment, or personal consumption?<\/li>\n\n\n\n
    5. Have you confirmed the corporate contract and the provision of services?<\/li>\n\n\n\n
    6. Have you checked the corporate general ledger, journal entries, and corporate tax return?<\/li>\n\n\n\n
    7. Can you provide the specific legal basis under tax law for evaluating personal income?<\/li>\n\n\n\n
    8. Aren't you lumping transactions together and calling them a return of funds to individuals, even when there is no transfer from a corporation to an individual?<\/li>\n\n\n\n
    9. Are you creating a transaction list that describes the legal relationships for each arrow in the fund chart?<\/li>\n\n\n\n
    10. Will you present that list at the trial?<\/li>\n<\/ol>\n\n\n\n

      Public questions for the Tokyo Regional Taxation Bureau<\/h2>\n\n\n\n
        \n
      1. What materials and criteria were used to distinguish the attribution of corporate income and personal income?<\/li>\n\n\n\n
      2. Are there any transactions where payments made to a corporate entity were determined to be the personal income of its representative?<\/li>\n\n\n\n
      3. If applicable, have you specified the specific transfer from the corporation to the individual?<\/li>\n\n\n\n
      4. Have you checked whether double taxation between corporate tax and income tax is occurring?<\/li>\n\n\n\n
      5. Are there any transactions where actual corporate sales, backed by contracts and services, were assessed as fraudulent kickbacks?<\/li>\n\n\n\n
      6. Have you handed over not only the fund charts, but also the transaction-level journal entries and account documents to the Yokohama District Public Prosecutors Office?<\/li>\n<\/ol>\n\n\n\n

        Money does not automatically move to a personal account just by looking at the representative's title.<\/h2>\n\n\n\n

        The prosecutors' union is not claiming that any fund transfer can be justified by using a corporation.<\/p>\n\n\n\n

        If an individual used a corporation as a cover to acquire funds, please prove the specific remittances and expenditures.<\/p>\n\n\n\n

        Conversely, if there are contracts, services, and accounting treatments under a corporate name, please treat them as corporate assets.<\/p>\n\n\n\n

        You cannot teleport company funds directly into the representative's personal wallet without explanation.<\/p>","protected":false},"excerpt":{"rendered":"

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