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
She was registered with a front company while actually doing a different job.
The police believe that front company is a cover for an adult entertainment business.