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=== Ownership transfer and government scrutiny === On 2 January 2009, Nishimura claimed to have transferred ownership of 2channel to Packet Monster Inc., a company based in [[Chinatown, Singapore]], and to no longer be involved in the site's management.<ref>{{Cite news |last=Tachikawa |first=Yū |date=2009-01-02 |title=2ちゃんねる、"言論の自由なき日本"を見捨てた? |trans-title=2channel, have you abandoned Japan, "land with no freedom of speech"? |url=http://sankei.jp.msn.com/economy/it/090102/its0901021022001-n1.htm |url-status=dead |archive-url=https://web.archive.org/web/20090121234124/http://sankei.jp.msn.com/economy/it/090102/its0901021022001-n1.htm |archive-date=21 January 2009 |access-date=10 January 2009 |work=[[Sankei Shimbun]] |publisher=MSN |language=ja}}</ref><ref>{{Cite web |last=Nagai |first=Michiko |date=2009-01-02 |title=西村博之氏、2ちゃんねるを企業に譲渡 |trans-title=Hiroyuki Nishimura transfers 2channel to a company |url=https://japan.cnet.com/article/20385949/ |archive-url=https://ghostarchive.org/archive/20211027/https://japan.cnet.com/article/20385949/ |archive-date=2021-10-27 |access-date=2020-05-20 |website=CNET Japan |language=ja}}{{cbignore}}</ref> However, Nishimura was charged with violating Japanese narcotic control laws anyway on 20 December 2012.<ref>{{Cite web |date=2012-12-27 |script-title=ja:警察庁長官:悪質管理者「検挙も」...掲示板の違法情報放置 |trans-title=Commissioner General of the National Police Agency: "Arrest" malicious administrators too... They left illegal content online. |url=http://mainichi.jp/select/news/20121227k0000e040210000c.html |url-status=live |archive-url=https://web.archive.org/web/20130101031458/http://mainichi.jp/select/news/20121227k0000e040210000c.html |archive-date=1 January 2013 |website=[[Mainichi Shimbun]] |language=ja |via=Livedoor}} [http://blog.livedoor.jp/freenews7/archives/21746147.html Alt URL]</ref>{{efn|name=DrugLawNote|1=The full name of the law, Act No. 94 of 1991, is [http://www.japaneselawtranslation.go.jp/law/detail/?id=1209&vm=&re= An Act Concerning Special Provisions for the Narcotics and Psychotropics Control Act, etc. and Other Matters for the Prevention of Activities Encouraging Illicit Conducts and Other Activities Involving Controlled Substances through International Cooperation] ({{Nihongo2|国際的な協力の下に規制薬物に係る不正行為を助長する行為等の防止を図るための麻薬及び向精神薬取締法等の特例等に関する法律}}).}} As part of their case, the [[Tokyo Metropolitan Police Department]] (MPD) claimed Nishimura remained involved in 2channel's operations, alleging Packet Monster Inc. is a {{Nihongo|[[shell company]]|ペーパーカンパニー}}.<ref name="Adelstein-2015">{{Cite news |last=Adelstein |first=Jake |date=2015-09-26 |title=Will 4Chan's Shady New Owner Weaponize It? |url=https://www.thedailybeast.com/articles/2015/09/26/will-the-yakuza-turn-4chan-into-a-weapon |archive-url=https://ghostarchive.org/archive/20211027/https://www.thedailybeast.com/articles/2015/09/26/will-the-yakuza-turn-4chan-into-a-weapon |archive-date=2021-10-27 |access-date=2020-05-20 |work=The Daily Beast |language=en}}{{cbignore}}</ref> The main thrust of the complaint was that Nishimura allegedly did not delete posts seeking to purchase illicit [[amphetamine]] from other 2channel users online; the {{ill|Internet Hotline Center|ja|インターネット・ホットラインセンター|WD=}}, an agency of the MPD, alleged that in 2011 97% of its 5,223 deletion requests did not result in deletion.<ref name="The Japan Times-2012">{{Cite web |date=2012-12-26 |title=Prosecution of 2channel founder draws flak |url=https://www.japantimes.co.jp/news/2012/12/26/national/prosecution-of-2channel-founder-draws-flak/ |archive-url=https://ghostarchive.org/archive/20211027/https://www.japantimes.co.jp/news/2012/12/26/national/prosecution-of-2channel-founder-draws-flak/ |archive-date=2021-10-27 |access-date=2020-05-20 |website=[[The Japan Times]] |language=en-US}}{{cbignore}}</ref> On 19 March 2013, the [[Public Prosecutors Office (Japan)|Public Prosecutors Office]] decided not to prosecute the case.<ref name="Adelstein-2015" /> In August 2013, the [[National Tax Agency|Tokyo Regional Taxation Bureau]] declared in a tax audit that Nishimura had failed to declare {{Currency|100 million|JPY|passthrough=yes|linked=no}} worth of website revenue which should have been taxed between 2009 and 2012, years in which he financially benefited from Packet Monster Inc.;<ref name="Adelstein-2015" /><ref name="Ota-2013">{{Cite web |last=Ōta |first=Seiichi |date=2013-08-24 |script-title=ja:申告漏れ:2ちゃんねる元管理人が1億円 広告収入の一部、譲渡後も関与裏付け |trans-title=2channel's former administrator failed to declare 100 million yen of advertising revenue and participation in BBS even management after transfer |url=http://mainichi.jp/select/news/20130824dde041040002000c.html |url-status=live |archive-url=https://web.archive.org/web/20130918022541/http://mainichi.jp/select/news/20130824dde041040002000c.html |archive-date=2013-09-18 |website=[[Mainichi Shimbun]] |language=ja |quote=2ちゃんねるの広告収入は東京プラスなどを経由して、09〜12年の4年間に約3億5000万円がシンガポールの会社に送金された。[...] 残る約2億円も、この会社がペーパーカンパニーとみられることから、国税当局は西村氏の個人所得と認定。[Through Tokyo Plus KK, among others, in the four years between 2009 and 2012, {{currency|linked=no|passthrough=yes|≈350 million|JPY}} was transferred to the Singaporean company. Since it is considered a shell company, the [[National Tax Agency]] has determined the profit of {{currency|linked=no|passthrough=yes|200 million|JPY}} to be personal income of Nishimura.]}}</ref> Nishimura settled the matter by paying the owed tax, {{Currency|30 million|JPY|passthrough=yes|linked=no}}.<ref name="NHK-2013">{{Cite web |date=2013-08-24 |title=「2ちゃんねる」創始者"ひろゆき"氏、東京国税局から1億円の申告漏れを指摘される |trans-title=2channel creator "Hiroyuki" failed to declare 100 million yen of his income, Tokyo office of the National Tax Agency points out |url=http://www3.nhk.or.jp/news/html/20130824/k10013998681000.html |url-status=dead |archive-url=https://web.archive.org/web/20130827202626/http://www3.nhk.or.jp/news/html/20130824/k10013998681000.html |archive-date=2013-08-27 |access-date=2020-08-21 |website=[[NHK News Web]] |language=ja |quote=過少申告加算税などを含む追徴税額は3000万円に上り、すでに納付されたと見られます。[The additional amount assessed by the National Tax Agency, 30 million yen, has already been paid.]}} (To view the archive, [[JavaScript]] must be disabled in your browser. [https://www.excite.co.jp/news/article/Mdn_31704/ Alternate convenience link])</ref>
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