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当座
[toza] - current account or current deposit

当座 (toza), current account or current deposit, refers to a type of current account in Japanese banking. It is often used by businesses for day-to-day financial transactions.

Primarily used by businesses rather than individuals, these accounts typically do not earn interest. They often have overdraft facilities, allowing businesses to withdraw more money than is actually in the account up to an agreed limit. Additionally, they allow the issuance of checks, which is less common in personal banking in Japan. These accounts are designed to handle a high volume of transactions.

The toza account is essential for businesses to manage their daily operations, pay vendors, and receive payments from clients.


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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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償却 資産   [shoukyaku shisan] - depreciable assets

償却資産 (shoukyaku shisan) is a Japanese term that translates to "depreciable assets" or "amortizable assets" in English. It refers to tangible fixed assets that are subject to depreciation over time due to wear and tear, obsolescence, or usage.

Examples of 償却資産 include machinery, equipment, buildings, and vehicles. These assets are capitalized on a company's balance sheet and their cost is gradually expensed through depreciation over their useful life. This accounting practice helps in matching the cost of the asset with the revenue it generates, providing a more accurate picture of a company's financial performance.

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供託   [kyoutaku] - deposit

供託 (kyoutaku) is a Japanese term that translates to "deposit" or "escrow" in English. It refers to the act of depositing money, securities, or other valuables with a government office or a designated entity to fulfill a legal obligation or to ensure the performance of a contract.

In Japan, 供託 is commonly used in various legal and financial contexts. For example, it can be used to settle disputes, provide security for a loan, or ensure the payment of rent or other obligations. The deposited assets are held in trust by the government office or entity until the conditions of the deposit are met or resolved. This system helps to protect the interests of all parties involved and ensures that legal and contractual obligations are fulfilled.

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Frequently Asked Questions

当座 (toza), current account or current deposit, refers to a type of current account in Japanese banking. It is often used by businesses for day-to-day financial transactions.


Current account or current deposit is 当座 (toza) in Japanese.




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