Shops seem to list it as the publisher.
Quote:
発売会社:ソニー・ミュージックレーベルズ
販売会社:ソニー・ミュージックマーケティング
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On one album (can't remember which one), I saw "Sony Music Labels" printed on the obi directly above the catalog number.
Also note the change (before and after Labels was created):
Edit: You can also see a change with Sony's digital releases. Before, the SRXX stem was used for Sony Music Records, SEXX for SME Records, AIXX for Sony Music Associated Records. Now, for all the stems, the label is listed as Sony Music Labels.