Japanese Business Glossary

単価 (tanka) refers to the unit price or unit cost in Japanese. It represents the price per single unit of a product or service. This term is commonly used in various business contexts, such as pricing, sales, purchasing, and accounting.

For example, if a company sells goods in bulk, the 単価 would be the price of each individual item within that bulk. Knowing the tanka is important for businesses as it helps in calculating the total cost for multiple units, determining profit margins, and setting competitive pricing strategies. It is a fundamental concept in financial and business transactions.

相場精算 (sōba seisan) refers to the process of market settlement in Japanese. This term is often used in the context of financial markets and commodity trading to describe the process of finalizing and settling trades based on current market prices.

In market settlement, trades and contracts are adjusted to reflect the prevailing market conditions at the time of settlement. This includes calculating profits and losses based on the agreed-upon terms of the trade and the current market prices. Sōba seisan ensures that all parties involved in the transaction fulfill their financial obligations and that the trades are completed accurately and fairly.

This process is crucial for maintaining the integrity and stability of financial markets, ensuring that transactions are settled promptly and in accordance with market conditions.

寄附 (kifu) refers to a donation or contribution in Japanese. It is the act of giving money, goods, or services to a cause, organization, or individual without expecting anything in return. Donations can be made to various entities such as non-profit organizations, charities, educational institutions, religious groups, or community projects.

In Japan, donations may also be made through programs like ふるさと納税 (Furusato Nōzei), where individuals contribute to local municipalities and receive tax deductions and local specialty products in return. Donations are a common way for individuals and businesses to support causes they care about, contribute to societal well-being, and benefit from certain tax incentives.

税理士 (zeirishi) refers to a certified tax accountant in Japan. A zeirishi is a professional who specializes in tax law, accounting, and financial matters. They are licensed to provide services such as tax preparation, tax filing, tax planning, and financial consulting to individuals, businesses, and organizations.

The role of a zeirishi includes advising clients on tax-related issues, ensuring compliance with tax regulations, representing clients in tax audits, and helping with the overall financial management and strategy. To become a certified tax accountant in Japan, one must pass a rigorous national examination and meet specific qualifications and experience requirements. This profession is essential for maintaining accurate and compliant financial records, optimizing tax liabilities, and providing expert guidance on financial matters.

商品券 (shōhinken) refers to a gift certificate or gift card in Japanese. It is a prepaid card or voucher that can be used to purchase goods and services at specific stores or businesses. Shōhinken typically have a designated monetary value and can be redeemed within a specified period.

They are commonly given as gifts, promotional items, or rewards and are widely accepted at various retail outlets, restaurants, and service providers. Shōhinken offers flexibility and convenience for both the giver and the recipient, allowing the recipient to choose products or services according to their preferences.

歩合 (buai) refers to commission or performance-based pay in Japan. It is a variable component of an employee's salary that depends on their performance or results, such as sales figures or production output. This system incentivizes employees to perform better since their earnings are tied to their success. For instance, a sales employee might earn a percentage of the sales they generate, which is added to their base salary. Unlike fixed salaries, commissions vary each pay period based on performance metrics. The method of calculating and the frequency of payouts can differ by company. While there are no strict legal definitions distinguishing commissions from other forms of incentives in Japan, it is crucial to clearly define how commissions are calculated and paid to avoid disputes and ensure compliance with labor laws​