構築物 (kochikubutsu) refers to structures or constructions in Japan. This term encompasses a wide range of man-made installations and built environments, including buildings, bridges, roads, tunnels, dams, and other infrastructure projects. Kochikubutsu is used in various contexts such as construction, real estate, civil engineering, and urban planning.

In the context of property and legal regulations, kochikubutsu includes both permanent and temporary structures that are constructed for residential, commercial, industrial, or public use. These structures are subject to building codes, safety standards, and zoning laws to ensure they meet the required specifications and are safe for use.

For accounting and tax purposes, kochikubutsu can be classified as fixed assets. Businesses and individuals must record the value of these assets in their financial statements and may be able to depreciate them over their useful lives, depending on tax laws.

Proper documentation, compliance with regulations, and maintenance of structures are crucial for ensuring their safety, functionality, and longevity. This ensures that the structures serve their intended purposes effectively and contribute to the overall infrastructure and development of the area.

セルフメディケーション (serufu medikēshon), self-medication, refers to the practice of individuals treating their own ailments and conditions without professional medical consultation. This can involve using over-the-counter (OTC) medications, supplements, and other health products to manage minor health issues such as headaches, colds, allergies, and digestive problems.

Self-medication is common for minor health concerns where people feel confident in their ability to choose the appropriate treatment. However, it is essential to use caution to avoid potential risks such as incorrect self-diagnosis, drug interactions, or side effects.

In Japan, self-medication is supported by various OTC medications available at pharmacies and drugstores. There are also government initiatives to promote self-care and reduce the burden on the healthcare system.

ひとり親 (hitori-oya), single parent, someone who is raising their child or children alone without the support of a partner. This term can apply to either a single mother or a single father.

In Japan, single parents often face unique challenges, including financial difficulties and social stigma. However, there are various support systems and benefits available to assist them, such as child-rearing allowances, tax benefits, and access to social services. Understanding the specific rights and benefits for single parents can help them navigate these challenges more effectively.

贈与 (zoyo), gift or donation, involves the transfer of property or assets from one person to another without receiving anything in return.

In legal and financial contexts, zoyo can have specific implications, especially regarding taxes. For instance, in Japan, there is a gift tax (贈与税 = zoyozei) that applies to the recipient of the gift if the value exceeds a certain threshold.

Understanding what constitutes a gift or a donation is important for estate planning, charitable donations, and transferring assets within families. It is advisable to consult with a legal or financial expert to navigate the regulations and potential tax liabilities associated with gifts.

一財 (ichizai), General Incorporated Foundation, is an abbreviation for 一般財団法人 (Ippan Zaidan Hojin). This is a type of legal entity in Japan that operates as a nonprofit organization. A General Incorporated Foundation is established to pursue activities for the public good without the intention of making profits for its members or founders.

These foundations can engage in various activities, including educational, cultural, charitable, and scientific endeavors. They are governed by specific regulations and must comply with the requirements set by Japanese law to maintain their status as nonprofit entities.

寡婦控除 (kafu kojo) refers to the widow's deduction. This is a tax deduction available in Japan for women who meet certain conditions, such as being widowed or divorced. The deduction is designed to provide financial relief to widows by reducing their taxable income, which in turn lowers their overall tax liability.

To qualify for the widow deduction, specific criteria must be met, such as not having remarried and having a dependent child or earning below a certain income threshold. There is also a special deduction for widows who are supporting a child. The amount of the deduction can vary based on these conditions.