noun
fictitious transaction; paper transaction
Finance term for a transaction with no actual exchange of goods or money, often used for tax evasion or window dressing.
空取引で売上を水増しするのは違法だ。
Inflating sales through fictitious transactions is illegal.
税務署は空取引の疑いがある会社を調査している。
The tax office is investigating companies suspected of paper transactions.