Originally published in Corporate Crime, Fraud and Investigations multi-jurisdictional guide 2012/13 and is reproduced with the permission of the publisher, Practical Law Company.

- FRAUD

- Regulatory provisions and authorities

1. What are the main regulatory provisions and authorities responsible for investigating corporate or business fraud?

The principal statutes that apply to corporate or business fraud and the principal investigative or regulatory authorities are:

..The Penal Code (Act No. 45 of April 24, 1907) (Penal Code). The regulatory authority is the Ministry of Justice (MOJ).

..The Companies Act (Act No. 86 of July 26, 2005) (Companies Act). The regulatory authority is the MOJ.

..The Financial Instruments and Exchange Act (Act No. 25 of April 13, 1948) (FIEA). The regulatory authority is the Financial Services Agency (FSA) and the Securities and Exchange Surveillance Commission (SESC).

..The Unfair Competition Prevention Act (Act No. 47 of May 1, 1993) (UCPA). The regulatory authority is the Ministry of Economy, Trade and Industry (METI)...

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