Japanese Business Glossary

休業手当 (kyugyo teate) is a Japanese term for allowance or compensation paid to employees during periods when they are unable to work due to temporary business closures or operational stoppages. This payment is mandated by Japanese labor law to ensure that employees receive a portion of their wages when they are furloughed or their working hours are reduced due to reasons beyond their control, such as economic downturns, natural disasters, or public health crises like the COVID-19 pandemic.

The typical amount of kyugyo teate is at least 60% of the employee's average wages, although some employers may choose to provide a higher percentage. This allowance helps to mitigate the financial impact on employees who are unable to work through no fault of their own, ensuring they have some financial stability during challenging times.

For employers, providing kyugyo teate is part of their legal obligations and demonstrates their commitment to supporting their workforce. It also helps maintain employee morale and loyalty, contributing to a more resilient and cohesive organization.

添付 (tenpu) is a Japanese term that means "attachment" or "appendix." It refers to additional documents or files that are included with a main document or communication to provide supplementary information, evidence, or clarification. In various contexts, such as business, legal, or personal communication, 添付 materials help ensure that all relevant information is provided and easily accessible.

For example, in an email, tenpu might refer to attached files such as PDFs, images, or spreadsheets that support the content of the message. In legal or administrative documents, tenpu could include appendices, annexes, or supporting documents that are necessary for understanding the main text or fulfilling regulatory requirements.

持株会 (mochikabukai) is a Japanese term that refers to an employee stock ownership plan (ESOP) or stockholding association. It is a program designed to encourage employees to become shareholders of the company they work for by purchasing company stock, often at a discounted rate or through favorable terms. The goal of a mochikabukai is to align the interests of employees with those of the company, fostering a sense of ownership, loyalty, and motivation among the workforce.

Employees who participate in a mochikabukai typically contribute a portion of their salary to buy shares in the company. These shares are held in a collective pool managed by the stockholding association. Over time, as the company grows and performs well, the value of the shares may increase, providing financial benefits to the participating employees.

Mochikabukai programs can also enhance corporate governance by involving employees in the company's success and decision-making processes. By giving employees a stake in the company, mochikabukai helps create a more engaged and invested workforce, ultimately contributing to the company's long-term stability and growth.

代襲相続人 (daikasane sozokunin) is a Japanese term that refers to a substitute heir or successor. This concept is applicable in situations where an original heir, typically a child, predeceases the decedent or is otherwise unable to inherit. In such cases, the inheritance rights pass to the descendants of the original heir, such as the grandchildren of the deceased.

For example, if a parent dies and their child, who was the designated heir, has already passed away, the deceased child’s children (the grandchildren) would become the daikasane sozokunin. This ensures that the inheritance remains within the family line, even if the direct heir is not alive to receive it.

The principle of daikasane sozokunin is intended to uphold the continuity of inheritance and provide a fair means of distributing assets within the family. It reflects the importance of familial ties and the protection of heirs’ rights within Japanese inheritance law.

明細書 (meisaisho) is a Japanese term that refers to a detailed statement or itemized document. This document provides a comprehensive breakdown of specific information, such as transactions, expenses, services rendered, or components of a particular item.

In various contexts, such as business, finance, and legal matters, meisaisho is essential for ensuring transparency and clarity. For example, a salary meisaisho would list the various components of an employee’s paycheck, including base salary, bonuses, deductions, and taxes. Similarly, an invoice 明細書 would detail the items or services provided, their quantities, unit prices, and the total amount due.

Providing a meisaisho helps both parties involved to understand the specifics of a transaction or agreement, facilitating accurate record-keeping and preventing misunderstandings. It is a crucial tool for maintaining clear and precise documentation, fostering trust and accountability in professional and personal dealings.

法令 (horei) is a Japanese term that refers to laws and regulations established by governmental authorities. It encompasses all legal rules, statutes, and ordinances that are enacted to govern behavior, maintain order, and protect the rights and responsibilities of individuals and organizations within a society.

Horei is a fundamental aspect of the legal system, providing the framework within which societal activities are regulated. These laws and regulations cover a wide range of areas, including criminal law, civil law, business regulations, environmental protections, and public safety measures. Compliance with 法令 is mandatory, and violations can result in legal penalties, fines, or other consequences.