立替金 (tatekaekin) refers to "advance payments" or "reimbursable expenses" in English. It is the money that an employee or a company pays on behalf of someone else, with the expectation of being reimbursed later.

In a business context, this often occurs when employees pay for business-related expenses, such as travel or office supplies, out of their own pocket. They then submit these expenses for reimbursement by the company.

Properly managing and accounting for tatekaekin is important to ensure accurate financial records and to avoid misunderstandings or disputes over reimbursements.

財形貯蓄制度 (zaikei chochiku seido), Asset Formation Savings System, is a system of financial savings plans in Japan designed to help employees save money through payroll deductions. These savings plans are incentivized by the government and are often offered by employers.

There are three main types of Zaikei savings plans. The first is the General Savings Plan (Zaikei Tsukurikata Chochiku), which is for general savings purposes and can be used for any personal needs or future expenses. The second type is the Home Ownership Savings Plan (Zaikei Jutaku Chochiku), specifically for saving towards purchasing a home or making home improvements. The third type is the Retirement Savings Plan (Zaikei Nenkin Chochiku), which is designed to help employees save for their retirement.

Contributions to these savings plans are automatically deducted from an employee's salary and can offer tax benefits, making them an attractive option for long-term financial planning. The funds are typically held in special accounts with financial institutions, and interest earned on these savings may also be tax-exempt under certain conditions.

預託金 (yotakukin) refers to a deposit or entrusted money in Japan. This term is used to describe funds that are given to a third party for safekeeping, handling, or as a form of security. The depositor retains ownership of the money, but it is temporarily held by another entity, such as a financial institution, a landlord, or a service provider.

In various contexts, yotakukin can be used for different purposes:

In real estate, it might refer to a security deposit given to a landlord by a tenant. This deposit is held to cover any potential damages or unpaid rent.

In business transactions, yotakukin can be a deposit paid to secure a contract or service. For example, a company might deposit money with a supplier to ensure the fulfillment of an order.

In financial services, yotakukin can refer to funds placed in an escrow account, where the money is held by a neutral third party until certain conditions are met.

The specific terms and conditions of handling and returning the yotakukin are usually outlined in an agreement between the depositor and the entity holding the funds.

期首 (kishu) refers to the beginning of a fiscal period or financial year in Japan. This term is used in accounting and financial contexts to denote the start date from which financial activities, reporting, and assessments are measured for a particular period.

For businesses, kishu marks the start of a new accounting cycle, where they begin tracking revenues, expenses, and other financial transactions. It is an important point for setting budgets, financial planning, and performance evaluations.

原資 (genshi) refers to the source of funds or capital in Japan. This term is used to describe the origin or primary source of money used for a particular purpose, such as investment, business operations, or covering expenses.

For example, in the context of business financing, genshi could refer to the initial capital invested by the founders, funds raised from investors, or revenue generated from business activities. In public finance, it could refer to tax revenues or government allocations used to fund public projects and services.

Understanding genshi is important for financial planning and management, as it helps identify where the money is coming from and how it can be effectively utilized to achieve financial goals and sustain operations. It is a fundamental concept in both personal and corporate finance, ensuring transparency and accountability in the use of funds.

決算書 (kessansho) means "financial statement" in Japanese. It refers to the official documents that summarize the financial activities and condition of a business over a specific period, usually a fiscal year. A kessansho typically includes the balance sheet, income statement, and cash flow statement. These documents provide detailed information about a company's assets, liabilities, revenues, expenses, and cash flows, offering insights into its financial health and performance. Preparing and presenting kessansho is essential for compliance with regulatory requirements, informing stakeholders, and making strategic business decisions. It ensures transparency and accountability in financial reporting.