Japanese Business Glossary

慰安旅行 (ian ryokō) refers to a company-sponsored recreational trip or retreat organized to provide relaxation and enjoyment for employees. These trips are a form of employee benefit aimed at boosting morale, fostering team spirit, and expressing appreciation for the staff's hard work.

Such trips often include leisure activities, sightseeing, and social events, and they are typically organized periodically, such as annually or biannually. The goal of ian ryoko is to create a positive work environment, improve employee satisfaction, and enhance relationships among colleagues outside the usual work setting. This practice reflects the emphasis on employee well-being and company culture in Japan.

輸出還付金 (yushutsu kanpukin) refers to export tax refunds or export rebates in Japanese. This term describes the refund of consumption tax (similar to value-added tax or VAT) that businesses can receive when they export goods or services.

In Japan, goods and services sold domestically are subject to consumption tax. However, exports are generally zero-rated, meaning they are not subject to this tax. To avoid double taxation and to promote international trade, the government allows exporters to apply for a refund of the consumption tax paid on goods and services that are exported.

The process involves submitting the necessary documentation to the tax authorities to prove that the goods or services have been exported, along with details of the consumption tax paid. Once approved, the tax authorities will issue a refund to the exporter. This system ensures that the tax burden does not fall on the exporters, making Japanese goods and services more competitive in the global market.

収入 (shūnyū) refers to income or revenue in Japanese. It represents the money or other forms of financial gain that an individual, business, or organization receives over a specific period. For individuals, shunyu includes earnings from employment, such as salaries, wages, bonuses, and other compensation. It can also encompass income from other sources, such as investments, rental properties, and pensions.

For businesses, shunyu refers to the total amount of money earned from sales of goods or services, along with any other financial gains such as interest, dividends, or royalties.

工具 (kōgu) refers to tools or implements in Japanese. These are instruments or devices used to perform specific tasks, typically in manual work such as construction, repair, or craft activities. Kogu can range from simple hand tools like hammers, screwdrivers, and wrenches, to more complex power tools like drills, saws, and grinders.

Tools play a crucial role in various industries, enabling workers to perform their tasks more efficiently and accurately. The term kogu encompasses a wide variety of equipment, each designed for particular functions and applications, and is essential for both professional tradespeople and DIY enthusiasts.

インボイス番号 (inboisu bangō) refers to an invoice number in Japanese. It is a unique identifier assigned to an invoice issued during a business transaction. This number helps in tracking and referencing specific invoices for accounting, billing, and record-keeping purposes.

An invoice number is crucial for maintaining organized financial records and ensuring that all transactions are accurately documented. It facilitates easy retrieval of information related to particular sales or services provided, aids in resolving any disputes or discrepancies, and is essential for tax reporting and auditing processes. The use of インボイス番号 ensures that both the issuer and the recipient can efficiently manage their invoicing and payment records.

受領印 (juryōin) refers to a receipt stamp or acceptance seal in Japanese. It is used to acknowledge the receipt of goods, documents, or payments. When an individual or organization receives an item, they often stamp the accompanying document or delivery note with their juryoin to confirm that the item has been received.

The juryoin typically includes the recipient's name, the date of receipt, and sometimes a specific stamp or seal unique to the individual or company. This practice helps ensure that there is a clear and formal acknowledgment of the receipt, providing a verifiable record for both parties involved in the transaction. It is a common practice in business transactions, deliveries, and various administrative processes in Japan.