Last Updated：2025/12/02
Sentence
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Auditors found evidence of contra-trading when two separate supply chains—one legitimate and one sham—were used to cancel out the input and output VAT and mask the fraud.
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Auditors found evidence of contra-trading when two separate supply chains—one legitimate and one sham—were used to cancel out the input and output VAT and mask the fraud.
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Related words
contra-trading
Noun
uncountable
Japanese Meaning
カルーセル詐欺の一形態で、合法的な取引の流れと不正な取引の流れ（2つの「カローセル」）を併用し、仕入れ時と売上時の付加価値税（VAT）が相殺されることで詐欺行為を隠蔽する手法。
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