Japanese Business Glossary

受理 (juri) refers to the acceptance or receipt of a document, application, or request by an official body or authority. This term is commonly used in administrative and legal contexts in Japan.

For example, when an individual submits an application for a business license, marriage registration, or legal document, the act of the relevant authority accepting and acknowledging the receipt of this submission is called juri. It signifies that the submission has been formally received and will be processed or considered according to the applicable rules and regulations.

義援金 (gienkin) refers to monetary donations or contributions made to support disaster relief efforts or provide aid to individuals affected by emergencies, such as natural disasters or other crises. These funds are typically collected by government agencies, non-profit organizations, or charitable institutions and are used to offer financial assistance to victims, support recovery and rebuilding efforts, and provide essential resources like food, water, and medical supplies.

Gienkin is a common form of humanitarian support in Japan and is often mobilized quickly in response to disasters to help alleviate the immediate needs of those affected.

給与 (kyūyo) refers to salary, wages, or compensation paid to employees for their work or services. This term encompasses all forms of monetary remuneration provided by an employer to an employee, including basic salary, bonuses, allowances, and other financial benefits.

Kyuyo is typically paid on a regular basis, such as monthly, and may also include additional components like overtime pay, transportation allowances, and other perks. In Japan, one's salary is subject to various deductions, including income tax, social insurance premiums, and other mandatory contributions. The term highlights the overall compensation package that employees receive for their labor.

経営力向上計画 (keieiryoku kōjō keikaku) refers to a "Business Improvement Plan" in Japan. This plan is designed to help companies improve their management capabilities and enhance their competitiveness. It involves setting specific goals and strategies for improving various aspects of the business, such as productivity, innovation, and overall efficiency.

The plan typically includes detailed actions and measures that the company will take to achieve these goals. By creating and implementing a Business Improvement Plan, businesses can often qualify for various government support programs, including subsidies, tax incentives, and other forms of assistance aimed at promoting economic growth and innovation. This initiative is part of Japan's broader efforts to strengthen its industrial and economic base by supporting the continuous improvement and development of its enterprises.

残存価額 (zanzon kagaku) refers to the residual value or salvage value of an asset. It is the estimated amount that an asset is expected to be worth at the end of its useful life, after accounting for depreciation. This value is important in both accounting and financial planning as it helps in calculating depreciation expenses and in assessing the future worth of assets.

In practical terms, when a company purchases an asset, it estimates how much that asset can be sold for or how much value it will have left after it has been used over its expected lifespan. The zanzon kagaku is used in various accounting methods to determine the annual depreciation expense, which in turn affects the company's financial statements and tax calculations.

確定申告書B (kakutei shinkokusho B) is a specific form used in Japan for filing an income tax return. This form is designed for individuals who have income from various sources beyond just salary, such as business income, rental income, or investment income.

Individuals who typically use kakutei shinkokusho B include self-employed individuals, freelancers, business owners, and those with multiple sources of income. The form requires detailed reporting of all income, deductions, and credits to accurately calculate the tax owed.

Filing a kakutei shinkokusho B form involves providing information about various types of income, expenses related to generating that income, and any applicable deductions or exemptions. The purpose of this form is to ensure that taxpayers accurately report their income and pay the appropriate amount of taxes.