noun
front company; alibi company
A company set up to provide a cover story for someone's real, often illicit, profession by pretending to employ them. Frequently associated with call girls or other sex workers, but can be used for any occupation needing a false employment record.
See also: ダミー会社
彼女はアリバイ会社に籍を置いて、実際は別の仕事をしていた。
She was registered with a front company while actually doing a different job.
警察はそのアリバイ会社が風俗店の隠れ蓑になっていると見ている。
The police believe that front company is a cover for an adult entertainment business.