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.

売上原価 (uriage genka) refers to the cost of goods sold (COGS) in Japanese. This term represents the direct costs attributable to the production of the goods or services that a company sells during a specific period. It includes expenses such as the cost of raw materials, direct labor costs, and manufacturing overhead.

Calculating uriage genka is essential for determining a company's gross profit, which is the revenue from sales minus the COGS. The formula for calculating uriage genka is the beginning inventory plus purchases made during the period minus the ending inventory.

Understanding and accurately calculating the cost of goods sold is crucial for businesses to assess their profitability, set appropriate pricing strategies, and manage their production and inventory efficiently.

電子記録債権 (denshi kiroku saiken) refers to electronically recorded monetary claims or electronic monetary claims in Japanese. It is a system that allows the management and transfer of monetary claims through electronic records rather than traditional paper-based methods. This system enhances efficiency, reduces the risk of loss or fraud, and simplifies the process of tracking and transferring claims.

Under this system, creditors can electronically register their claims, and debtors can acknowledge them, creating a secure and transparent record of the transaction. The use of denshi kiroku saiken is common in financial transactions, trade settlements, and other business dealings where the streamlined management of receivables and payables is beneficial.

内訳 (uchiwake) refers to the breakdown or itemization of an amount or total in Japanese. This term is commonly used in accounting, financial statements, invoices, and reports to provide detailed information about the components that make up a larger sum.

For example, on an invoice, uchiwake would list individual items or services provided along with their respective costs, helping to clarify how the total amount was calculated. In financial reports, 内訳 can show detailed breakdowns of expenses, revenues, assets, or liabilities, offering transparency and insight into the specific elements that contribute to the overall figures.

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.