二に重じゅう帳ちょう簿ぼ

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.

• 税ぜい務む署しょはその会かい社しゃが二に重じゅう帳ちょう簿ぼをつけているのを発はっ見けんした。

  The tax office discovered that the company was keeping two sets of books.