併合 (heigo) means "merger" or "consolidation" in Japanese. In a business context, it refers to the combining of two or more companies into a single entity. This process can involve the consolidation of assets, liabilities, and operations to create a more efficient and competitive business structure.

持ち株会社 (mochikabu gaisha) refers to a holding company in Japan. A holding company primarily owns shares in other companies rather than producing goods or services itself. The main purpose of a holding company is to control the management and operations of the companies in which it holds shares.

A holding company owns significant portions of shares in other companies, granting it control over their management and policies. It does not engage directly in the operations of its subsidiaries but influences their strategic decisions.

There are several advantages to holding companies. They help in risk management by holding shares in various companies, thus diversifying investments and reducing overall risk. There can be tax benefits due to the structuring of investments and earnings across different subsidiaries. Holding companies also allow for streamlined and centralized management of multiple businesses.

In Japan, the establishment and operation of holding companies are regulated to ensure fair competition and compliance with financial laws. Holding companies facilitate long-term strategic planning and investments in multiple sectors.

商法 (shoho) refers to the Commercial Code of Japan, a comprehensive legal framework governing commercial transactions and business operations in the country. The Commercial Code covers a wide range of topics, including company formation and organization, commercial transactions, corporate governance, insolvency and bankruptcy, and securities and financial instruments. It establishes rules for establishing and organizing various types of companies, such as joint-stock companies (株式会社, Kabushiki Kaisha), regulates buying, selling, and other commercial dealings, and provides guidelines on the management and oversight of companies, including the roles and responsibilities of directors and shareholders. It also includes procedures for dealing with financial distress and the winding up of companies, and rules concerning the issuance and trading of stocks, bonds, and other financial instruments. The Commercial Code is essential for anyone doing business in Japan, as it provides the legal foundation for commercial activities and ensures that business practices are conducted fairly and transparently.

検収書 (kenshusho) refers to an inspection and acceptance certificate in Japan. This document is used in business transactions to confirm that goods or services have been received and inspected by the buyer. It serves as an official acknowledgment that the delivered items meet the agreed-upon specifications and conditions.

When a supplier delivers goods or completes services, the buyer conducts an inspection to ensure that everything is in order. Once the inspection is completed and the buyer is satisfied, they issue a kenshusho. This certificate typically includes details such as the date of delivery, description of the goods or services, quantities, and any remarks about the inspection process.

The kenshusho plays an important role in the payment process. It is often required before the buyer makes the final payment to the supplier, as it signifies the completion of the transaction and acceptance of the goods or services. This helps prevent disputes by providing a clear record that both parties can reference.

In summary, kenshusho is an inspection and acceptance certificate used to confirm that delivered goods or services meet the agreed-upon standards, facilitating the final payment in a business transaction.

貸与 (taiyo) refers to the act of lending or providing something on loan in Japan. This term is commonly used in both business and personal contexts to describe the temporary provision of goods, assets, or resources to another party under agreed terms and conditions.

In a business context, taiyo can involve various scenarios, such as a company lending equipment, tools, or vehicles to its employees or another business. For example, a company might provide laptops to its employees for work purposes, or a construction firm might lend machinery to a subcontractor for a specific project. The terms of lending, including the duration, responsibilities, and conditions for returning the lent items, are usually specified in a contract or agreement.

In personal contexts, taiyo might refer to lending items like books, money, or personal belongings to friends or family members. The same principles apply: the lender expects the item to be returned in its original condition after a certain period or upon fulfillment of agreed conditions.

taiyo differs from renting or leasing in that it usually does not involve regular payments or fees for the use of the item. Instead, it focuses on the temporary transfer of possession with the expectation of return.

In summary, taiyo is the act of lending or providing something on loan, commonly used in both business and personal contexts to describe the temporary provision of goods, assets, or resources under agreed terms and conditions, with the expectation that the lent items will be returned.

諮問機関 (shimon kikan) refers to an advisory body or consultative committee in Japan. This type of organization is established to provide expert advice, recommendations, and guidance to governmental bodies, institutions, or organizations on various issues and policies.

Advisory bodies typically consist of experts, scholars, industry professionals, and other stakeholders who possess specialized knowledge and experience in the relevant field. They are convened to review and analyze specific topics, conduct research, and offer informed opinions to aid in decision-making processes.

The role of an advisory body can vary depending on its mandate, but it generally includes tasks such as evaluating policies, proposing new initiatives, assessing the impact of existing regulations, and providing strategic insights. These bodies do not have decision-making power but influence the decisions made by the governing entities they advise.

In summary, shimon kikan is an advisory body in Japan that provides expert advice and recommendations to help inform decision-making processes within governmental and organizational contexts.