Japanese Business Glossary

振り替え (furikae) in a business context in Japan generally refers to the transfer of funds or the reallocation of accounts. It is commonly used in accounting and banking.

In banking, furikae can mean transferring money from one account to another within the same bank. In accounting, it refers to the reallocation or adjustment of entries between accounts to reflect accurate financial records. Companies may use furikae to transfer payroll funds or adjust salary payments between different accounts or departments.

収賄 (shuwai), bribery, refers to the act of bribery in Japanese. It involves giving, receiving, or soliciting something of value as a means of influencing the actions of an official or other person in a position of authority. Bribery is illegal and considered a serious crime in Japan, as it undermines the integrity and fairness of public and private institutions.

請求 (seikyuu) is a Japanese term that means "invoice" or "billing." It refers to the act of requesting payment for goods or services provided. In a business context, a 請求書 (seikyuusho) is an invoice document that details the amount owed, the items or services provided, and the payment terms.

In Japan, issuing a seikyuusho is an essential part of the business transaction process, ensuring that all parties are clear on the payment amounts and deadlines.

金地金 (kinjigane) refers to gold bullion, which is gold in bulk form. This can be in the form of bars, ingots, or other large quantities of gold that are typically traded on commodity markets.

Gold bullion is considered a safe investment and a hedge against inflation or economic instability. It's commonly bought and held by investors looking to preserve wealth. The value of gold bullion is primarily determined by its weight and purity.

In Japan, the trade and investment in gold bullion are regulated, and there are specific procedures and taxes related to its purchase and sale.

催告書 (saikokusho) is a written notice or demand letter in Japan. It is typically used in legal and business contexts to formally notify or demand action from a party. This document serves several purposes.

Firstly, it formally informs the recipient of a specific issue, such as overdue payments, contract breaches, or required actions. Secondly, it explicitly demands that the recipient take a specific action within a stipulated timeframe. This could be the payment of a debt, the fulfillment of contractual obligations, or any other required action. Thirdly, it acts as a legal record showing that the sender has formally notified the recipient. This can be important in subsequent legal proceedings if the matter is not resolved.

A saikokusho typically includes the date of the notice, the names and addresses of the sender and recipient, a detailed description of the issue or breach, the specific actions demanded, the deadline for compliance, and the consequences of non-compliance. Issuing a saikokusho is often a preliminary step before taking more serious legal actions, such as filing a lawsuit.

施行 (shikou) refers to the enactment or implementation of a law, regulation, or policy. It is commonly used in legal and administrative contexts in Japan to indicate when a new rule or amended regulation officially comes into effect.

For example, the インボイス制度 (invoice system) was implemented on October 1, 2023. This new system requires businesses to issue invoices that meet specific criteria to claim tax deductions. Additionally, the revised 電子帳簿保存法 (Electronic Bookkeeping Law) mandates electronic storage of transaction data from January 1, 2024, eliminating paper storage for such records.