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専従者
[senjūsha] - a family member who works exclusively in a family business

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.


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See Also

生年月日  [seinengappi] - date of birth

生年月日 (seinengappi) is a Japanese term that means "date of birth." When writing a date of birth in Japanese, the standard format is year, month, and day, in that order. The year is typically written in the Western calendar year format or using the Japanese era name.

For example, January 1, 2000, would be written as 2000年1月1日 or 平成12年1月1日 (Heisei 12 nen 1 gatsu 1 nichi), where "年" (nen) stands for year, "月" (gatsu) stands for month, and "日" (nichi) stands for day. This format is consistent across various official documents, forms, and records.

When filling out forms, it is important to use this format to ensure clarity and compliance with Japanese standards. It reflects the structured and precise nature of Japanese documentation practices.

Read more
新  [shin] - new

新 (shin) is a Japanese kanji character that means "new." It is commonly used as a prefix in various contexts to indicate something recent, modern, or newly introduced.

The character 新 can also be found in words like 新年 (shinnen), meaning "New Year," and 新製品 (shinseihin), meaning "new product." Its usage signifies innovation, freshness, and the introduction of new concepts or items. In business and everyday life, the concept of 新 is associated with progress and improvement, reflecting the importance of embracing change and new opportunities in Japanese culture.

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弔慰   [choi] - expressions of condolence or sympathy offered to someone who is grieving the loss of a loved one

弔慰 (choi) is a Japanese term that refers to expressions of condolence or sympathy offered to someone who is grieving the loss of a loved one. This concept is deeply rooted in Japanese culture and involves showing respect and support to the bereaved during their time of mourning.

Acts of choi can take various forms, such as sending condolence messages, offering flowers, attending the funeral or wake, and providing practical or emotional support to the grieving family. It is customary to offer a 弔慰金 (choikin), a monetary gift, to help with funeral expenses or as a gesture of support. These practices help to honor the deceased and offer comfort to those left behind, reflecting the values of compassion and communal solidarity.

The importance of choi in Japanese society underscores the significance of maintaining respectful and supportive relationships, particularly during life's most challenging times.

Read more

Frequently Asked Questions

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.


A family member who works exclusively in a family business is 専従者 (senjūsha) in Japanese.




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