noun
dual bookkeeping; two sets of books
Refers to the illegal practice of maintaining two separate accounting records, typically to hide income or evade taxes. Used in finance and legal contexts.
税務署はその会社が二重帳簿をつけているのを発見した。
The tax office discovered that the company was keeping two sets of books.
裏帳簿 specifically means a secret or hidden ledger, while 二重帳簿 emphasizes the existence of two parallel sets of records, one official and one hidden.
Compound of 二重 (double) and 帳簿 (account book). The term directly describes the practice of keeping two sets of financial records.