"B勘定" ("B bill" or "B account") is a Japanese term that applied to a type of tax evasion means.
Companies which try to reduce income tax payments by any means, often sell goods to their accomplice customers at a discounted price. They report revenue based on discounted price and lower taxable income. However the accomplices refund the discounted amount to the companies in hard cash to avoid investigation by tax authority. The accomplices receive compensation for supporting tax evasion.
Historically, such irrationally discounted bills are called "B勘定" or "B bill" in contrast with official, genuine bills, "A勘定." The "B" is said to stand for "Black."
Today, the meanings of "B bill" expand to every bills and receipts which have forged face value and are used for tax evasion. "B bill" is usually issued by failed or inactive companies because it is hard to trace whereabouts of such companies and time consuming for tax authority to verify the validity of receipts.
Would-be tax evader companies use the documents to increase fictitious expense and reduce taxable income.
There are brokers who sell "B bill." They are called "B bill broker." They purchase blank bills and receipts and seal from failed companies and write fictitious bills or receipt upon request. Forged bills and receipts are traded from 5% to 20% of the face value.
Below are several sites that describe mechanism of "B bill."
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