開示請求 (kaiji seikyū) refers to a formal request made by an individual or entity to obtain access to specific information or documents held by an organization, such as a government agency or a company.

The purpose of a disclosure request can vary, including gaining access to personal data, business records, or other types of information that are legally required to be disclosed. The process and requirements for submitting a disclosure request are typically governed by relevant laws and regulations, such as freedom of information laws or privacy protection laws.

ふるさと納税 (furusato nozei), Japan's hometown tax program, is a unique tax scheme in Japan that allows taxpayers to contribute to municipalities of their choice, rather than paying part of their local inhabitant tax to the municipality where they reside. In return, contributors often receive thank-you gifts, such as local products or specialties from the municipalities they support.

The scheme is designed to help regional areas in Japan by directing tax revenue to less populated or financially struggling municipalities. Taxpayers who participate in the furusato nozei program can receive deductions on their income tax and local inhabitant tax based on the amount contributed, within certain limits.

送り状 (okurijo) is commonly used to refer to a document that accompanies goods being shipped, detailing the contents, destination, and other relevant information. A shipping invoice may include information such as the sender's and recipient's addresses, a description of the items, quantities, and any relevant tracking numbers. It serves as a record for both the sender and the receiver and is often used in logistics and shipping to ensure that the shipment is properly accounted for and delivered.

法定相続人 (hotei sozokunin) refers to individuals who are entitled by law to inherit the estate of a deceased person, in other words, the statutory heir. In Japan, the Civil Code defines who qualifies as a statutory heir, typically including the spouse, children, parents, and other relatives of the deceased. The specific order and proportion of inheritance are also determined by law. Statutory heirs have a legal right to claim their share of the estate in accordance with these regulations.

専従者 (senjūsha) refers to a family member who works exclusively in a family business in Japan. This term is commonly used in the context of tax deductions for small businesses and self-employed individuals. If a family member, such as a spouse, child, or other relative, works full-time in the family business and meets certain conditions, their salary can be deducted as a business expense, reducing the overall taxable income of the business.

To qualify as a senjusha, the family member must be at least 16 years old, work primarily for the business, and receive a reasonable salary that is commensurate with their duties. The business owner must keep accurate records of the family member's employment, including work hours and salary payments, to substantiate the deduction.

This deduction is known as 専従者控除 (senjūsha kojo) and is designed to support family-run businesses by acknowledging the contributions of family members and reducing the tax burden on the business. Proper documentation and adherence to tax regulations are essential to claiming this deduction, ensuring compliance with Japanese tax laws and maximizing potential tax savings for the business.

譲渡 (joto) refers to the transfer or assignment of rights, ownership, or property from one party to another in Japan. This term is commonly used in various contexts, including real estate, business transactions, and intellectual property. When a joto occurs, the original owner (the assignor) relinquishes their rights or ownership, and the recipient (the assignee) gains those rights or ownership.

In the context of real estate, joto might involve the sale or transfer of property ownership. In business, it could refer to the transfer of shares, assets, or even entire companies. For intellectual property, joto may involve the transfer of rights to patents, trademarks, or copyrights.

The process of joto typically involves a formal agreement that outlines the terms and conditions of the transfer. This agreement ensures that both parties are clear about their rights and obligations. Proper documentation and, in some cases, registration with relevant authorities are necessary to make the transfer legally effective.

In financial and legal contexts, accurately handling joto is crucial for ensuring that the transfer is recognized and enforceable, protecting the interests of both parties involved. This process helps in maintaining clear and organized ownership records and supports transparent and fair transactions.