Japanese Business Glossary

所得制限手取り, pronounced shotoku seigen te-dori in Japanese, refers to net income limits. This term is often used in the context of eligibility criteria for certain government benefits, subsidies, or tax relief programs. The concept involves setting a maximum threshold for an individual's or household's net income, beyond which they would not qualify for specific financial assistance or benefits.

"所得" (shotoku) means income, "制限" (seigen) means limit or restriction, and "手取り" (te-dori) means take-home pay or net income, which is the amount of income left after deductions such as taxes, social security, and other mandatory contributions.

質権 (shichiken) refers to a type of security interest in Japanese law, commonly known as a pledge or pawn. It involves a borrower (pledgor) transferring possession of movable property, or rights, to a lender (pledgee) as collateral for a debt. This arrangement provides the lender with a secured interest in the pledged property, granting them the right to retain possession until the debt is repaid. If the borrower defaults, the lender can sell the pledged property to recover the owed amount. This legal mechanism ensures the lender's protection and encourages lending by reducing the risk of loss.

厚生年金基金 (Kousei Nenkin Kikin) is an employee pension fund system in Japan that supplements the public pension scheme. It is designed to provide additional retirement benefits to employees, enhancing their financial security in old age. Managed by corporations or organizations, these funds are contributed to by both employers and employees. The collected funds are invested to grow over time, ensuring a stable income for retirees. This system is part of Japan's broader social security framework, aimed at supporting the aging population and mitigating the financial impact of retirement.

検討 (keitou) refers to the process of careful consideration, examination, or review. In a business context, it involves analyzing various aspects of a plan, proposal, or issue to make informed decisions. This process typically includes gathering relevant information, evaluating options, assessing potential outcomes, and discussing the implications.

売掛買掛 (urikake kaikake) refers to accounts receivable and accounts payable in Japanese business terminology.

売掛 (urikake) represents accounts receivable, which are the amounts owed to a company by its customers for goods or services delivered but not yet paid for. This reflects the company's credit sales and is considered an asset on the balance sheet.

買掛 (kaikake), on the other hand, represents accounts payable, which are the amounts a company owes to its suppliers for goods or services received but not yet paid for. This reflects the company's credit purchases and is considered a liability on the balance sheet.

Managing urikake kaikake effectively is crucial for maintaining healthy cash flow and financial stability within a business. It ensures that the company can meet its financial obligations while also collecting payments from its customers in a timely manner.

店頭 (tentou) is a Japanese term that translates to "storefront" or "shop front." It refers to the area at the front of a store or retail establishment where goods are displayed and customers can make purchases.

In a broader sense, tentou encompasses the entire customer-facing part of a retail business, including window displays, signage, and the entrance area. This area is crucial for attracting customers, as it creates the first impression and showcases key products or promotions.