In Japanese business terminology, 造成 (zosei), land development or land preparation, refers to the process of preparing land for construction. This involves various activities such as land leveling, drainage work, and other foundational tasks required to make the land suitable for building structures.

For example, if a company plans to construct new office buildings or residential units, they first need to engage in zosei to ensure the land is properly prepared. This process can include activities like clearing existing structures, adjusting the land's elevation, and installing necessary infrastructure like water and sewage systems.

In accounting, expenses related to zosei can be categorized under different accounts depending on the specific nature of the work and the company's financial practices. It's essential to properly record these expenses as they form part of the initial investment in the property development project.

土地 (tochi) is a Japanese term that translates to "land" in English. It refers to the physical ground or area of land, including its ownership, usage, and value. In business and legal contexts, tochi is an important asset that can be bought, sold, leased, or developed for various purposes. Land is a critical factor in real estate transactions, urban planning, and agricultural use in Japan.

転貸 (tentai) refers to subleasing or subletting in Japan. This term is used when a tenant who is renting a property from a landlord rents out the same property, or a part of it, to another party. The original tenant becomes the sublessor, and the new tenant becomes the sublessee.

In a typical lease agreement, the tenant agrees to certain terms and conditions set by the landlord. If the tenant wishes to sublease the property, they generally need to obtain the landlord's permission, as most lease agreements include clauses that restrict or regulate subleasing. Without the landlord's consent, subleasing can be considered a breach of contract, which may result in legal consequences or termination of the lease.

Subleasing can be beneficial in various situations. For example, if the original tenant needs to move out temporarily or permanently but does not want to break the lease, subleasing can provide a way to cover the rent and maintain the lease agreement. The sublessee pays rent to the sublessor, who remains responsible for fulfilling the original lease terms with the landlord.

In summary, 転貸 (Tentai) is the practice of subleasing, where a tenant rents out a property they are leasing to another party. It typically requires the landlord's permission and involves a separate agreement between the original tenant and the sublessee.