noun, noun or participle which takes 'suru'
false entry; misrepresentation; misstatement
Formal term used in legal, financial, and official contexts for knowingly recording false information in documents, reports, or registers.
有価証券報告書に虚偽記載があったことが発覚した。
It was discovered that there were false entries in the securities report.
虚偽記載をすると罰せられる。
Making false entries is punishable.