Last Updated
：2025/12/02
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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A form of carousel fraud that evades detection by using two carousels
of traded goods, where one carousel is legitimate and the other is not, and thus the input and output VATs neutralize each other to conceal the fraud.
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contra-trading
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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