Silviase/jgov_v1.4_full_ann huggingface dataset:
Table 6-1 Number of cleared cases of Money Laundering under the Act on the Punishment of Organized Crime

Year	2007	2008	2009	2010	2011
Transfer etc. of savings passbooks (business)	23	56	68	30	18
Transfer etc. of savings passbooks (non-business)	219	474	851	727	1,221
Solicitation	0	9	25	8	22
Total	242	539	944	765	1,261

(Note) The numbers in brackets represent the number of cases conducted by Boryokudan members etc. (known to the National Police Agency)

## Section 2 Cleared Cases of Money Laundering

## Paragraph 1 Cleared Cases of Money Laundering under the Act on Punishment of Organized Crimes

## 1 Number of Cleared Cases

There were 243 cases (38 more than the previous year) cleared of money laundering under the Act on Punishment of Organized Crimes in 2011, consisting of 1 case of managing enterprises through illicit proceeds (same as the previous year), 150 cases of concealment of criminal proceeds etc. (note) (11 more than the previous year), and 92 cases of receipt of criminal proceeds etc. (27 more than the previous year). The total number of the cleared cases was the largest since the enforcement of the Act in 2000 (see Table 6-2).

The list of predicate offences attached to the Act on Punishment of Organized Crimes was drastically revised on July 14, 2011, in connection with the partial enforcement of the Act to Amend the Penal Code etc. to Cope with Sophistication of Information Processing etc., to which Article 49-1 (crime of unauthorized business) of the Act on Control and Improvement of Adult Entertainment Businesses, Article 61-1 (unlicensed business) of the Banking Act, and other crimes were added as predicate offences. By the end of 2011, one each arrest had been made for the crime of concealing and the crime of receiving criminal proceeds associated with the crime of unauthorized adult entertainment business.

(note) Criminal proceeds etc. means proceeds from criminal activities, assets deriving from criminal proceeds, or assets mixed with other assets.
Table 6-2 Number of cleared cases of Money Laundering under the Act on Punishment of Organized Crimes

2002	2003	2004	2005	2006	2007	2008	2009	2010	2011
Management Control through Illicit Proceeds (Article 9)	0(0)	0(0)	0(0)	0(0)	1(0)	0(0)	1(1)	0(0)	1(0)	1(0)
Concealment of Criminal Proceeds etc. (Article 10)	19(9)	45(25)	50(29)	65(21)	91(18)	137(35)	134(41)	172(49)	139(46)	150(43)
Receipt of Criminal Proceeds etc. (Article 11)	9(7)	11(10)	15(11)	42(27)	42(35)	40(25)	38(21)	54(41)	65(44)	92(38)
Total	28(16)	56(35)	65(40)	107(48)	134(53)	177(60)	173(63)	226(90)	205(90)	243(81)

(Note) Each number in brackets represents the number of cases conducted by Boryokudan members etc.

In 2011, the four major categories of the cases of money laundering under the Act on Punishment of Organized Crimes were fraud such as "Furikome Fraud" (49 cases), acceptance for value of stolen properties (40 cases), "loan sharking offences" (39 cases) such as violations of the Investment Law and the Money Lending Business Law, theft (37 cases) and distribution of obscene objects etc. (20 cases) such as indecent DVDs and child pornography. (Regarding the number of cleared cases of money laundering under the Anti-Drug Special Provisions Law, please refer to Paragraph 2 of this section).

## 2 Modus Operandi of Money Laundering observed in Cleared Cases

## (1) Examples of Concealment of Criminal Proceeds

Cases cleared in 2011 included one in which the offender deceived the victims that they had unpaid fees for the use of pornographic websites and had them deposit money into a bank account in someone else's name (Case 1), a case in which the offender made customers deposit their repayments for loan-sharking into multiple bank accounts in other people's names (Case 2), a case in which a fire insurance benefit paid before the bankruptcy of a company was deposited into multiple bank accounts in the names of the company owner's relatives through the account of his brother-in-law (Case 3), a case in which a watch stolen in a burglary was pawned while the offender's identity was falsified (Case 4), and a case in which an adult entertainment business operated without authorization made its customers deposit their payments into a bank account in someone else's name (Case 5). These cases illustrate the various ways in which the offenders attempted to escape the investigation of the authorities.

Especially, with respect to in the cases such as "Furikome Fraud", "loan sharking offences" and selling of pornographic DVDs etc., there is a trend with respect to that a suspect tries to make a victim deposit money in a bank account in another person's name, and such bank account is still the main infrastructure for money laundering in non-face-to-face crimes like these.
### [Case 1] Concealment of criminal proceeds etc. from fraudulent billing on the pretext of collecting fees for the use of pornographic websites

Company workers disguised themselves as contractors of a pornographic website operator and deceived the victims by charging them fictional unpaid fees for the use of the website. They defrauded many victims who believed the story of a total of approximately 18 million yen by making them deposit the money into a bank account in someone else's name. They were arrested for violation of the Act on Punishment of Organized Crimes (concealment of criminal proceeds etc.)

(Yamagata, in February)

### [Case 2] Concealment of criminal proceeds etc. from loan-sharking

A man running an unregistered money-lending business and others were giving illegal high-interest loans and had the victims deposit a total repayment of approximately 120 million yen into multiple bank accounts in other people's name. They were arrested for violation of the Act on Punishment of Organized Crimes (concealment of criminal proceeds etc.).

(Hokkaido, in March)

### [Case 3] Concealment of criminal proceeds etc. from a fire insurance benefit paid to a bankrupt company

In conspiracy with his brother-in-law who was an executive of an organization affiliated with the Rokudaime Yamaguchi-gumi, a man who was the president of a company that was ordered by the court to begin a bankruptcy proceeding concealed part of insurance benefit paid for a fire of a company's warehouse by transferring the money to his brother-in-law's bank accounts. He subsequently made 40 withdrawals totaling 40 million yen which was a part of the insurance and transferred it to multiple bank accounts in the names of the president's relatives and acquaintances. He was arrested for violation of the Act on Punishment of Organized Crimes (concealment of criminal proceeds etc.)

(Chiba, in July)
### [Case 4] Concealment of criminal proceeds etc. from a burglary

An unemployed man falsified his identity by showing a pawnshop’s clerk a forged driver’s license when he pawned an expensive watch that he had stolen during a burglary for 80,000 yen in cash. He was arrested for violation of the Act on Punishment of Organized Crimes (concealment of criminal proceeds etc.)

(Gifu, in September).

### [Case 5] Concealment of criminal proceeds etc. from unauthorized adult entertainment business

A woman operating an unauthorized adult entertainment business (bar) prepared a bank account in another person's name. The account was used to receive customers' credit-card payments and payments on credit, and a total of approximately 14 million yen was deposited. The woman was arrested for the violation of the Act on Punishment of Organized Crimes (concealment of criminal proceeds etc.)

(Osaka, in October)

## (2) Examples of Receipt of Criminal Proceeds etc

Cases cleared in 2011 included one in which a landlady was receiving part of proceeds from a store running prostitution as a rent with the awareness of the illicit business (Case 6) and a case in which the offender was purchasing illegally obtained bankbooks of accounts for receiving proceeds from Furikome Fraud (Case 7), which illustrate the diverse ways in which the criminal proceeds made by the offenders spread to other individuals.

## [Case 6] Receipt of criminal proceeds at a massage parlor (brothel) in violation of the Prostitution Prevention Act

A female president of a company that owned a building whose tenants included a massage parlor had received a total of approximately 38 million yen as monthly rent from the massage parlor, knowing that it included proceeds from prostitution run at the store. She was arrested for violation of the Act on Punishment of Organized Crimes (receipt of criminal proceeds etc.)

(Hyogo, in July)

### [Case 7] Receipt of criminal proceeds etc. from bank account fraud

For the purpose of acquiring bank accounts used for a fraud, as a so-called “tool provider,” a man in a construction business and others told their acquaintances that they would buy bankbooks. They purchased illegally obtained bankbooks and cash cards for 60,000 yen from people who had joined the plot and deceived banks into opening bank accounts. They were arrested for violation of the Act on Punishment of Organized Crimes (receipt of criminal proceeds etc.)

(Shizuoka, in September)

## 3 Money Laundering cases related to Members of the Boryokudan gangsters

There were a total of 81 cases cleared (9 less than the previous year) of money laundering related to Boryokudan members and associates (note) (hereafter referred to as Boryokudan gangsters) under the Act on Punishment of Organized Crimes in 2011, consisting of 43 cases of concealment of criminal
## Paragraph 2 Cleared Cases of Money Laundering under the Anti-Drug Special Provisions Law

The total number of cleared cases of money laundering under the Anti-Drug Special Provisions Law in 2011 was 8, a decrease of one case (11.1%) from the previous year (see Table 6-3).

In some cases, money laundering is artfully committed for funds acquired through drug offences such as smuggling of stimulants by using the Internet, in which purchasers' payments are deposited into a bank account under a fictitious name (Case 12)

Table 6-3 Numbers of cleared cases of money laundering

under the Anti-Drug Special Provisions Law

2002	2003	2004	2005	2006	2007	2008	2009	2010	2011
Concealment of drug-related criminal proceeds (Article 6 of the Law)	0(0)	8(2)	5(3)	3(2)	5(3)	5(4)	10(4)	5(1)	8(4)	8(3)
Receipt of drug-related criminal proceeds (Article 7 of the Law)	0(0)	2(2)	0(0)	2(2)	5(2)	2(1)	2(1)	5(3)	1(1)	0(0)
Total	0(0)	10(4)	5(3)	5(4)	10(5)	7(5)	12(5)	10(4)	9(5)	8(3)

Note: Each number in brackets represents the number of cases conducted by Boryokudan gangsters etc. (known to the National Police Agency)

## [Case 12] Concealment of drug-related criminal proceeds related to cases of trafficking of stimulant drugs by using the internet

A man who were selling stimulant drugs illegally by using internet bulletin boards and others were arrested for violation of the Stimulants Control Law (joint possession for profit), which was initiated by information provided by the Internet Hotline Center*. In addition, the subsequent investigation discovered that these men used an internet bank account of someone else's name, under their control, as an exclusive account for trafficking of stimulant drugs, into which a total of approximately 1 million yen had been deposited by their customers. The suspects were then arrested for violation of the Anti-Drug Special Provisions Law (concealment of drug-related criminal proceeds etc.)

(Osaka, in May)

Note: The National Police Agency began the operation of the Internet Hotline Center in June 2006, which receives reports on information related to illegal or harmful activities from general internet users. It alerts such information to police and requests the administrators of websites to delete such information stored in the domestic servers.

## Section3 Temporary Restraining Order for Confiscation of Criminal Proceeds before Institution of Prosecution

In order to prevent criminal proceeds from being used to maintain and expand the powers of criminal organizations and being used to invest in future criminal activities, it is important to deprive them. Confiscation and collection of equivalent value of criminal proceeds are conducted based on the court
order. To ensure that criminal proceeds are not concealed or spent before the order is given, the police use the system of "Temporary Restraining Order for Confiscation before Institution of Prosecution" (hereafter referred as Temporary Restraining Order) stipulated in the Act on Punishment of Organized Crimes and the Anti-Drug Special Provisions Law in order to confiscate criminal proceeds effectively.

## Paragraph 1 Temporary Restraining Order under the Act on Punishment of Organized Crimes

## 1 Application of Provisions of Confiscation and Collection of Equivalent Value

The number of "Temporary Restraining Orders" issued under the Act on Punishment of Organized Crimes in 2011 (on the request of judicial police officers) was 101, an increase of 31 orders (44.3%) from the previous year and the largest number since the enforcement of the Act in 2000.

A breakdown of this figure by type of offence includes 19 cases of prostitution, 15 cases of violation of the Adult Entertainment Business Act, 14 cases of Habitual Gambling and Running a Gambling Place for the Purpose of Profit, 12 cases of loan-sharking offences, and 9 cases of obscene goods distribution etc. (see Table 6-4).

Table 6-4 Amounts and numbers of Temporary Restraining Orders issued under the Act on Punishment of Organized Crimes

2002	2003	2004	2005	2006	2007	2008	2009	2010	2011
5(4)	7(3)	7(5)	8(0)	9(3)	21(7)	44(21)	54(23)	70(36)	101(30)

Note 1: Only the cases requested by judicial police officers

Note 2: Each number in brackets represents the number of cases related to Boryokudan gangsters etc.

Year	Total amount of credit	Other
2002	¥4,304,999
2003	¥12,809,068	Land 6,600m²
2004	¥12,079,511
2005	¥564,953,561
2006	¥52,680,512
2007	¥268,801,546
2008	¥314,239,728
2009	¥270,188,760	Foreign currencies 750US dollars
2010	¥160,597,150	Land 605.95m²Building 1Car 2Necklace 1
2011	¥134,764,985

From 2007 onward, the number of the Orders has increased substantially year by year. One of the reasons for this trend is that "Confiscation and Collection of Equivalent Value of the Crime Victim Property" related to crimes such as fraud, loan sharking offences, theft, and acceptance of stolen properties, which had not been subjects to be confiscated or collected, are now available due to the enforcement of the amended Act on Punishment of Organized Crimes in December 2006, and that the provision of the Article 13, Paragraph 3 of the Act (confiscation of crime victim property) has been
applied. As noted in 1 of Paragraph 1 of Section 2 of this Chapter, in July 2011, unauthorized adult entertainment business and unlicensed banking business were added to the predicate offences and the range of assets subject to confiscation increased. Therefore the opportunities to apply the procedures for "Temporary Restraining Order" specified in the Act are expected to increase in the future. The system of a "Temporary Restraining Orders" under the Act on Punishment of Organized Crimes which enables judicial police officers to deprive criminal proceeds is an important measure. It is expected that the police, in good coordination with the public prosecutors office, will use the system effectively and prevent criminal organizations from using criminal proceeds etc.

The police should actively make use of "Temporary Restraining Orders" to ensure the enforcement of confiscation orders for the purpose of the recovery of crime victim property by the public prosecutor under the "Act on the Provision of Compensation for Crime Victim Property etc."

"Temporary Restraining Orders" issued in 2011 include one against pecuniary claims such as a claim of payment for cash surrender value of whole life insurance which used part of assets defraud from elderly people by deceiving them into making fictitious investments (Case 13), an order against a claim on deposits including repayment acquired from gambling (bicycle racing) by using proceeds from loan-sharking (Case 14), an order against proceeds from unauthorized bar business (Case 15), and an order against a claim on deposits as funds for operating underground bank (Case 16).

### [Case 13] “Temporary Restraining Order” against criminal proceeds etc. related to cases of fraud targeting the elderly on the pretext of investment

A man running a company selling financial derivatives and others deceived a large number of elderly people into making fictitious investments and defraud them of a large amount of cash and checks. Since part of such assets was used to purchase whole life insurance coverage and was deposited into accounts under the names of affiliated companies, Temporary Restraining Order was issued against the total pecuniary claims of 17 million yen, including cash surrender value of the insurance and claim on deposits.

(Osaka, in June)

### [Case 14] Temporary Restraining Order against criminal proceeds etc. related to cases of loan-sharking

A man operating an unregistered money-lending business loan-sharking retained bankbooks and cash cards of the borrowers as loan collateral when he lent money at a high interest rate to recipients of child or childcare allowances from the government. When the allowance was paid, he would withdraw nearly all of the amount to collect repayments and make profits. He then deposited the proceeds into an account in the name of his common-law wife while spending some of the funds on gambling (bicycle racing) and depositing the returns into the same account. Therefore, Temporary Restraining Order was issued against his claim on deposits of approximately 5 million yen, including returns.

(Hokkaido, in July)
### [Case 15] Temporary Restraining Order against criminal proceeds etc. related to a case of violation of the Adult Entertainment Business Act

Since a Thai woman running unauthorized adult entertainment business (bar) and others had possessed cash including its sales, Temporary Restraining Order was issued against sales of approximately 1 million yen, a portion of the cash.

(Nagano, in October)

### [Case 16] Temporary Restraining Order against criminal proceeds etc. related to a case of violation of the Banking Act

A Filipina hostess at a bar who was running unlicensed banking business (so-called underground bank) stored pooled funds for the underground bank operation in a bank account under her own name and also concealed cash in a tissue box in an attempt to send it to the Philippines by EMS. Therefore, Temporary Restraining Order against such funds of approximately 400,000 yen in total was issued.

(Shimane, in November)

## Paragraph 2 Temporary Restraining Order under the Anti-Drug Special Provisions Law

The number of Temporary Restraining Orders issued under the Anti-Drug Special Provisions Law in 2011 was 14, an increase of 1 order (7.7%) from the previous year (see Table 6-5).

For example, a Temporary Restraining Order was issued against proceeds (claim on deposits) obtained from trafficking of stimulant drugs which were purchased via door-to-door delivery and sold illegally by hand(Case 17).
Table 6-5 Amounts and numbers of Temporary Restraining Orders issued under the Anti-Drug Special Provisions Law

2002	2003	2004	2005	2006	2007	2008	2009	2010	2011
7(3)	8(2)	5(2)	8(5)	3(2)	4(3)	7(5)	8(5)	13(7)	14(4)

Note 1: Only the cases requested by judicial police officers

Note 2: Each number in brackets represents the number of cases related to Boryokudan gangsters etc.

Year	Total amount of credit	Other
2002	¥305,619,061
2003	¥47,839,109
2004	¥67,440,983
2005	¥92,619,024
2006	¥10,432,915
2007	¥45,032,829
2008	¥23,344,267
2009	¥29,215,674
2010	¥33,591,421	Traveler's Check 11,500 US dollar Necklace 1Wristwatch 2Car 1
2011	¥11,678,611	Foreign currencies 11,500 US dollars Car 3Key 1

### [Case 17] Temporary Restraining Order against criminal proceeds etc. related to a case of trafficking of stimulant drugs where ship crew members were customers

A group of men were selling stimulant drugs illegally as business by purchasing them via door-to-door delivery and then handing them divided into small packages to ship crew members who were their customers. The traffickers were arrested for violation of the Stimulants Control Act (possession for profit etc). The same suspects were arrested again for violation of the Anti-Drug Special Provisions Law (transfer of stimulant drugs as business) as a result of the subsequent investigation and a Temporary Restraining Order was issued against their claims on deposits of 2 million yen that was identified as drug-related criminal proceeds from trafficking of stimulant drugs.

(Chiba, in August)

## Section 4 Application of Provisions of Confiscation and Collection of Equivalent Value

## Paragraph 1 Application of Provisions of Confiscation and Collection of Equivalent Value under the Act on Punishment of Organized Crimes

The details of application of Provisions of Confiscation and Collection of Equivalent Value under the Act on Punishment of Organized Crimes in general court procedures general (first trials) are shown in the following Table 6-6.
Table 6-6 Statistics of the application of Provisions of Confiscation and Collection of Equivalent Value under the Act on Punishment of Organized Crimes in general first trials

Year	Confiscation	Collection	Total
Persons	Amount	Persons	Amount	Persons	Amount
2006	27	150,406	75	1,869,842	102	2,020,248
2007	29	104,020	67	603,680	96	707,700
2008	40	335,721	79	560,791	119	896,512
2009	98	105,774	129	3,414,672	227	3,520,446
2010	54	81,136	101	1,445,143	155	1,526,280

Note 1: Data is based on the White Paper on Crime.

Note 2: Units are yen in thousands (amounts less than one-thousand yen are rounded down).

Note 3: When Confiscations and Collections of Equivalent Value were ordered in duplicate for accomplices, the amount was calculated excluding the duplicated amount.

Note 4: Foreign currencies were exchanged into Japanese yen at the exchange rate of the date of the ruling.

## Paragraph 2 Application of Provisions of Confiscation and Collection of Equivalent Value under the Anti-Drug Special Provisions Law

The details of application of Provisions of Confiscation and Collection of Equivalent Value under the Anti-Drug Special Provisions Law in general court procedures general (first trials) are shown in the following Table 6-7.

Table 6-7 Statistics of the application of Provisions of Confiscation and Collection of Equivalent Value under the Anti-Drug Special Provisions Law in general first trials

Year	Confiscation	Collection	Total
Persons	Amount	Persons	Amount	Persons	Amount
2006	62	79,264	373	1,740,761	435	1,820,025
2007	53	153,830	285	1,128,689	338	1,282,519
2008	61	93,695	362	1,391,545	423	1,485,240
2009	68	34,087	350	1,428,732	418	1,462,820
2010	46	27,660	328	1,260,916	374	1,288,576

Note 1: Data is based on the White Paper on Crime.

Note 2: Units are yen in thousands (amounts less than one-thousand yen are rounded down).

Note 3: When Confiscations and Collections of Equivalent Value were ordered in duplicate for accomplices, the amount was calculated excluding the duplicated amount.

Note 4: Foreign currencies were exchanged into Japanese yen at the exchange rate of the date of the ruling.
## 第 1 章 組織

### 1. 公認会計士・監査審査会

審査会は、公認会計士法（以下、「法」という。）第35条第1項及び金融庁設置法第6条に基づき、金融庁に設置された合議制の行政機関である（平成16年4月設置。P46資料1－1参照）。

審査会は、公認会計士に関する事項について理解と識見とを有する者のうちから、両議院の同意を得て内閣総理大臣から任命された、会長及び9人以内の委員により組織される。委員は非常勤であるが、うち1人については常勤とすることができる。任期は3年である（法第36条、37条の2、37条の3）。

会長及び委員は独立してその職権を行い、また、法定の事由がある場合を除き、在任中にその意に反して罷免されることはない（法第 35 条の 2、37 条の 4）。

平成25年4月1日から、千代田会長、廣本常勤委員のほか、非常勤委員8人の計10人の構成で、第4期（平成25年4月～平成28年3月）の活動を行っている（P48資料1－2参照）。

審査会の主な業務は以下のとおりである。

① 公認会計士、監査法人及び外国監査法人等（注）並びに協会に対する検査等

② 公認会計士試験の実施

③ 公認会計士及び監査法人に対する懲戒処分等の調査審議

（注）我が国に有価証券報告書等を提出する外国会社等の財務書類について監査証明業務を行う外国所在の者をいう。

### 2. 事務局

審査会には、審査会の事務を処理するために事務局が置かれている（法第41条第1項）。

事務局は、事務局長の下、総務試験室及び審査検査室で構成され、総務試験室は、公認会計士試験の実施及び公認会計士等に対する懲戒処分等の調査審議並びに事務局全体の総合調整を所掌し、審査検査室は、監査法人等の監査業務の運営状況に関する審査、協会の事務の適切性についての審査、監査法人等及び外国監査法人等並びに協会に対する検査を所掌している。

事務局の定員は、平成16年4月発足時40人であったが、その後順次増員され、平成27年度末の定員は、総務試験室14人及び審査検査室42人の計