人時 (ninji) refers to "man-hours" or "person-hours," a unit of measurement that quantifies the amount of work performed by an individual within one hour. It is commonly used in various industries and project management to estimate labor costs, plan resources, and assess productivity. For example, if a task is estimated to take 10 ninji, it means that it would require 10 hours of work from one person or could be completed in 1 hour by 10 people working simultaneously.

Understanding and calculating ninji is crucial for efficient project planning and management. It helps in setting realistic deadlines, allocating resources effectively, and controlling labor expenses. By analyzing the number of ninji required for different tasks, businesses can optimize workflows, improve efficiency, and ensure that projects are completed on time and within budget. This concept is particularly important in industries such as construction, manufacturing, and IT, where precise labor estimations are essential for successful project execution.

証拠金 (shoukokin) refers to the margin or collateral required in financial transactions, particularly in trading and investing. This term is commonly used in the context of futures, options, and foreign exchange (Forex) markets. When a trader wishes to open a position, they must deposit a certain amount of money, known as the margin, to cover potential losses. This margin acts as a security measure for the broker or financial institution, ensuring that the trader can fulfill their obligations. The amount of shoukokin required can vary depending on the type of asset being traded, the size of the position, and the risk involved. It is a critical component in risk management and leverage trading, helping to protect both parties involved in the transaction.

連結 (renketsu) refers to the concept of consolidation or connection in Japanese. In a business context, it often pertains to the consolidation of financial statements. This process involves combining the financial statements of a parent company with those of its subsidiaries into a single set of financial statements.

The purpose of renketsu is to provide a comprehensive view of the financial position and performance of the entire corporate group, rather than just the parent company alone. This consolidated financial statement reflects the total assets, liabilities, equity, income, expenses, and cash flows of the combined entities, giving stakeholders a clearer understanding of the group's overall financial health.

不履行 (furikou) refers to non-performance or breach of contract in Japanese. It occurs when one party fails to fulfill their obligations as specified in a contract. This can include not delivering goods or services on time, failing to meet quality standards, or not making required payments. Such non-performance can lead to legal consequences, including claims for damages or contract termination. Addressing furikou typically involves negotiation, mediation, or legal action to resolve the issue and ensure that the rights and interests of the aggrieved party are protected.

掛売り (kakeuri) refers to a type of sales transaction in Japan where goods or services are sold on credit. In this arrangement, the buyer receives the products or services immediately but agrees to pay for them at a later date, typically within a specified payment period.

This practice is common in both retail and business-to-business transactions, helping businesses manage cash flow and build relationships with customers by offering flexible payment terms. While kakeuri can facilitate increased sales and customer loyalty, it also requires careful management of accounts receivable to ensure timely payment and maintain financial stability. Proper credit assessment and clear agreements on payment terms are essential to mitigate the risks associated with selling on credit.

事業会社 (jigyo gaisha) refers to an operating company in Japan. This type of company is directly involved in producing goods or providing services as its primary business activity. Unlike holding companies, which primarily exist to own shares in other companies, a jigyo gaisha focuses on day-to-day operations, management, and growth within its specific industry.

Examples of jigyo gaisha include manufacturers, retailers, technology firms, and service providers. These companies are responsible for generating revenue through their core business activities, developing products or services, managing resources, and engaging with customers and clients.