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子会社
[kogaisha] - subsidiary company

子会社 (Kogaisha) refers to a subsidiary company in Japanese. A subsidiary is a company that is controlled by another company, known as the parent company or holding company. This control is typically established through ownership of more than 50% of the subsidiary’s voting shares, giving the parent company significant influence over the subsidiary's management and operations.

Kogaisha operates as a separate legal entity from the parent company, meaning it has its own assets, liabilities, and financial statements. However, the parent company can influence the subsidiary's strategic decisions, business policies, and overall direction. This structure allows the parent company to diversify its business operations, enter new markets, and manage risks more effectively by spreading them across different entities.

In corporate structures, having Kogaisha can offer several advantages, such as tax benefits, improved management efficiency, and the ability to focus on specific business areas. It also provides a mechanism for organizing and managing various business activities under a larger corporate umbrella while maintaining distinct operational entities.


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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

子会社 (Kogaisha) refers to a subsidiary company in Japanese. A subsidiary is a company that is controlled by another company, known as the parent company or holding company. This control is typically established through ownership of more than 50% of the subsidiary’s voting shares, giving the parent company significant influence over the subsidiary's management and operations.


Subsidiary company is 子会社 (kogaisha) in Japanese.




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