名寄帳 (Nayose-cho), property registry or land and property ledger, is a registry system used in Japan for managing and organizing land and property information. It is maintained by municipal governments and provides a comprehensive record of property ownership, including details about land parcels, buildings, and the individuals or entities that own them.

The key functions of nayose-cho include property identification, which helps in distinguishing different land parcels and buildings within a municipality. It contains information about the owners of the properties, including their names and addresses. Additionally, the registry is used for tax assessment purposes, ensuring that property taxes are accurately levied based on ownership and property value.

For businesses or individuals involved in real estate transactions, nayose-cho is an essential document as it provides reliable information about property ownership and characteristics. Accessing this registry can help verify ownership and avoid potential legal issues related to property transactions.

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.