Japanese Business Glossary

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.

為替手形 (kawase tegata) refers to a bill of exchange or draft in Japanese. It is a financial document used in international trade and finance that orders one party to pay a specified amount of money to another party at a predetermined date. This document acts as a written, legally binding promise to pay, typically used to facilitate transactions between buyers and sellers, especially in cross-border trade.

The kawase tegata includes key details such as the amount to be paid, the date of payment, the parties involved (drawer, drawee, and payee), and the terms of the transaction. The drawer is the party issuing the bill, the drawee is the party required to pay, and the payee is the party receiving the payment.

This instrument is widely used because it provides a secure method of payment, reducing the risk for both parties involved. It ensures that the seller receives payment within a specified period while providing the buyer with some time to gather the necessary funds.

貸付金 (kashitsukekin) refers to a loan or the amount of money lent in Japanese. It is the sum of money that a lender provides to a borrower under agreed terms and conditions, which typically include the repayment schedule, interest rate, and duration of the loan.

Kashitsukekin can apply to various types of loans, such as personal loans, business loans, or mortgages. The lender could be a financial institution, such as a bank, or an individual. The borrower is obligated to repay the principal amount along with any accrued interest according to the terms set in the loan agreement.

Recording kashitsukekin is essential in accounting to track the amount owed by the borrower and to ensure proper financial management and reporting. It represents an asset on the lender's balance sheet, reflecting the future economic benefits expected to be received.

社団法人 (shadan hōjin) refers to an incorporated association in Japanese. It is a type of legal entity that is formed by a group of individuals who come together to pursue a common purpose, typically for non-profit activities. Unlike 任意団体 (voluntary organizations), shadan hōjin has legal recognition and can enter into contracts, own property, sue, and be sued in its own name.

There are two main types of shadan hōjin: 公益社団法人 (Kōeki Shadan Hōjin), a public interest incorporated association that operates for the public good and often qualifies for tax-exempt status, and 一般社団法人 (Ippan Shadan Hōjin), a general incorporated association that can operate for any lawful purpose, including business activities, as long as the profits are not distributed to its members.

To establish a shadan hōjin, the organization must register with the relevant government authorities and comply with specific regulations regarding its governance, financial reporting, and activities. This legal structure provides a formal framework for managing the organization's affairs and ensuring accountability and transparency.

暗号資産 (angō shisan) refers to cryptocurrency or crypto assets in Japanese. These are digital or virtual assets that use cryptography for security and operate on decentralized networks based on blockchain technology.

Cryptocurrencies, such as Bitcoin, Ethereum, and other digital coins, are the most well-known types of angō shisan. They can be used for various purposes, including online purchases, investment, and transferring value across borders. The decentralized nature of angō shisan means that they are not controlled by any central authority, such as a government or financial institution.

The use and regulation of angō shisan are evolving, with governments around the world developing frameworks to address issues related to security, taxation, and legality. In Japan, crytocurrency is recognized and regulated, with specific laws in place to protect investors and ensure the integrity of financial markets.