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This document presents a list of businesses involved in fraudulent receipt of subsidies, published by the Hokkaido Labor Bureau. It details each business's name, representative, business overview, type of subsidy received, cancellation date, amount ordered for return, return status, and the nature of the fraudulent actions. Many cases involve businesses that falsely claimed to have suspended operations to receive subsidies, leading to the discovery of fraudulent claims and subsequent orders for repayment.