法令翻訳 http://www.japaneselawtranslat...amp;page=4

(預合いの罪)
第九百六十五条   第九百六十条第一項第一号から第七号までに掲げる者が、株式の発行に係る払込みを仮装するため預合いを行ったときは、五年以下の懲役若しくは五百万円以下の罰金に処し、又はこれを併科する。預合いに応じた者も、同様とする。

Crime of Falsifying Payments in Collusion with Officers and Employees of Institutions That Handle Payments
Article 965   When any one of the persons listed in Article 960, paragraph (1), items (i) to (vii) colludes with officers and employees of an institution that handles payments for the purpose of falsifying payments for a share issue, such person is punished by imprisonment for not more than five years or a fine of not more than five million yen, or both. The same applies to any institution that participates in the collusion.