sentences:  Under the current plan of turnaround, it closed, sold, and plans to close or sell roughly 40 facilities.Tsutsumi registered Seibu Railway shares owned by Kokudo in the names of various affiliated individuals, often without their permission, so that the true ownership of the company was not readily apparent.Following the death of Tsutsumi in 1964, his third son Yoshiaki Tsutsumi inherited control of Kokudo and continued the practice of falsifying shareholder records.