報奨金 (hoshokin) refers to "reward money" or "incentive bonus" in English. It is a financial reward given to individuals or groups as recognition for achieving specific goals, performing exceptionally well, or contributing significantly to an organization or project. In a business context, hoshokin is often used to motivate employees, encourage productivity, and acknowledge outstanding performance.

These bonuses can be awarded for a variety of reasons, such as meeting sales targets, completing projects ahead of schedule, or coming up with innovative solutions. The amount and criteria for hoshokin can vary depending on the organization's policies and the nature of the achievement. By offering hoshokin, companies aim to create a positive work environment, foster a culture of excellence, and retain top talent by rewarding their hard work and dedication.

先物取引 (sakimono torihiki) refers to "futures trading" in English. Futures trading is a financial transaction where parties agree to buy or sell an asset at a predetermined price at a specified time in the future. This type of trading is common in commodities markets, where it involves assets like agricultural products, metals, and energy resources. However, futures contracts can also pertain to financial instruments such as currencies and stock indices.

In Japan, futures trading is a way for investors and businesses to hedge against price fluctuations and to speculate on market movements. For instance, a farmer might use futures contracts to lock in a price for their crops, ensuring they receive a certain amount regardless of market changes. Similarly, an investor might buy futures contracts to profit from anticipated price increases in a commodity or financial asset.

Futures trading involves significant risk, as market prices can be volatile and unpredictable. Therefore, it requires a thorough understanding of the markets and careful risk management strategies. The Tokyo Commodity Exchange (TOCOM) is one of the key platforms in Japan where futures trading takes place, offering a range of contracts for different commodities and financial instruments.

顧問 (komon) refers to an "advisor" or "consultant" in English. In a business context, a komon is a professional who provides expert advice and guidance to an organization, typically in specialized areas such as management, finance, legal matters, or strategic planning. These advisors are often experienced professionals with deep knowledge in their field, offering valuable insights and solutions to help the company navigate complex issues or improve performance.

Companies may hire komon on a temporary or long-term basis, depending on their needs. The role of a komon can vary widely, from offering high-level strategic advice to providing specific technical expertise. They can be involved in various aspects of business operations, including problem-solving, decision-making, and implementation of best practices.

The presence of a komon can be particularly beneficial for small to medium-sized enterprises (SMEs) that may not have in-house experts in certain areas. By leveraging the expertise of a komon, businesses can make more informed decisions, avoid potential pitfalls, and ultimately achieve their goals more effectively.

得意先 (tokuisaki) refers to a "regular customer" or "client" in English. In a business context, tokuisaki signifies a customer or client who frequently purchases goods or services from a particular company, forming a stable and ongoing business relationship. These customers are often considered highly valuable to the company due to their consistent patronage and loyalty.

The relationship with a tokuisaki is typically nurtured through excellent customer service, personalized attention, and often through special deals or discounts. Maintaining strong relationships with 得意先 is crucial for businesses as it ensures a steady revenue stream and can lead to positive word-of-mouth marketing. Companies often prioritize the needs and preferences of their tokuisaki, as their continued satisfaction is key to sustained business success.

In many industries, cultivating a loyal base of tokuisaki is a strategic goal, as these customers not only contribute to regular income but also provide valuable feedback that can help improve products and services.

利益剰余金 (rieki joyokin) refers to "retained earnings" in English. In accounting and finance, retained earnings are the portion of a company's net income that is not distributed to shareholders as dividends but is instead kept within the company for reinvestment in the business or to pay off debt.

These retained earnings accumulate over time and are recorded on the company's balance sheet under shareholders' equity. They are an important indicator of a company's financial health and its ability to generate profits and reinvest in growth opportunities. Companies might use retained earnings to fund new projects, expand operations, purchase assets, or improve their products and services.

By retaining a portion of the profits, companies can ensure they have sufficient funds to support their strategic objectives and handle any financial challenges that may arise. Therefore, rieki joyokin plays a crucial role in sustaining the long-term viability and success of a business.

決算月 (kessan-tsuki) refers to the "fiscal month" or "closing month" in English. It is the specific month in which a company’s financial year ends and the final accounts are prepared. This month marks the end of the accounting period, during which a company reviews its financial performance, compiles financial statements, and undergoes audits to ensure accuracy and compliance.

For many companies, the fiscal month is crucial for assessing annual performance, making strategic decisions, and planning for the next fiscal year. The financial statements produced at the end of the fiscal month include the balance sheet, income statement, and cash flow statement, providing a comprehensive overview of the company's financial health.

The choice of fiscal month can vary between companies, although many align it with the end of a quarter, such as March, June, September, or December. In Japan, it is common for companies to have their fiscal year end in March, coinciding with the end of the Japanese financial year. The fiscal month is significant for tax purposes, investor relations, and regulatory reporting, making it a critical period for the company’s financial management and strategic planning.