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代表社員
[daihyo shain] - representative partner or representative member

代表社員 (daihyo shain) translates to representative partner or representative member in English. In the context of Japanese corporate structures, it refers to the individual or individuals who have the authority to act on behalf of the company, similar to a company representative or managing partner in other jurisdictions.

The daihyo shain has the legal authority to bind the company in contracts, legal matters, and other significant business activities. This term is often used in the context of partnerships, particularly in a 合同会社 (Godo Gaisha, or LLC) or 合名会社 (Gomei Gaisha, or General Partnership). The daihyo shain bears significant responsibility and is often liable for the company's actions, particularly in a 合名会社 where partners have unlimited liability.

The daihyo shain is appointed according to the company’s internal rules or partnership agreement and must be registered with the Legal Affairs Bureau in Japan.


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See Also

経費   [keihi] - expenses or business expenses

In Japanese, the term 経費 (keihi) refers to "expenses" or "business expenses." These are the costs incurred in the process of running a business. Keihi can include a wide range of expenditures such as rent for office space, utilities like electricity, water, and internet, employee salaries and wages, office supplies, travel expenses, marketing and advertising costs, and depreciation of assets. Properly tracking and managing keihi is essential for maintaining accurate financial records, budgeting, and ensuring compliance with tax regulations. In Japan, businesses must be meticulous in documenting and categorizing their expenses to maximize tax deductions and maintain transparency with the tax authorities.

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滞納   [tainou] - the failure to pay taxes

滞納 (tainou) refers to the failure to pay taxes or other required payments by the due date. This can lead to several consequences depending on the type of payment and the length of the delay.

For example, if national health insurance premiums are overdue, the individual might initially receive reminders and then a "資格証明書" (qualification certificate) instead of a regular insurance card, requiring them to pay medical costs upfront and seek reimbursement later. Continued non-payment can result in loss of benefits, such as high-cost medical expense coverage, and potentially lead to asset seizure if the overdue amounts remain unpaid​.

In the case of local taxes like resident tax, late payments result in additional charges called 延滞金 (entairyou), which accumulate daily based on the amount owed and the length of the delay. Persistent non-payment can lead to more severe actions, including the seizure of assets like bank accounts or property.

For fixed asset taxes, the penalties are similar. An initial interest rate is applied for the first month of delay, which increases significantly after this period. If payments are not made even after receiving several reminders, the authorities may ultimately seize assets to cover the unpaid taxes​

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特段   [tokudan] - special

特段 (tokudan) is a Japanese term that translates to "special" or "particular" in English. It is used to describe something that is out of the ordinary or requires specific attention. For example, you might hear it in phrases like 特段の事情 (tokudan no jijou), meaning "special circumstances," or 特段の理由 (tokudan no riyuu), meaning "particular reason."

In business contexts, 特段 might be used to refer to exceptional conditions or considerations that need to be addressed separately from the usual procedures or rules.

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Frequently Asked Questions

代表社員 (daihyo shain) translates to representative partner or representative member in English. In the context of Japanese corporate structures, it refers to the individual or individuals who have the authority to act on behalf of the company, similar to a company representative or managing partner in other jurisdictions.


Representative partner or representative member is 代表社員 (daihyo shain) in Japanese.




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