Japanese Business Glossary

同族会社 (dozoku gaisha) translates to a family-owned company or closely-held company. This Japanese term refers to a company where the majority of shares are owned by members of the same family or a small group of related individuals. In such companies, the ownership and control are typically concentrated within this small group, allowing them to make significant decisions and influence the direction of the business. The term can also imply that the company's operations and management are heavily influenced by familial relationships and interests.

送り状 (okurijo) is commonly used to refer to a document that accompanies goods being shipped, detailing the contents, destination, and other relevant information. A shipping invoice may include information such as the sender's and recipient's addresses, a description of the items, quantities, and any relevant tracking numbers. It serves as a record for both the sender and the receiver and is often used in logistics and shipping to ensure that the shipment is properly accounted for and delivered.

日当 (nikko) refers to per diem given to employees or workers to cover expenses incurred while performing work-related activities, such as travel, meals, and lodging. Per diem payments are often provided when employees are on business trips or working away from their usual place of employment. The amount and conditions for per diem allowances can vary depending on company policies or agreements.

給与所得者 (kyūyo shotokusha) means salary earner or wage earner. This Japanese term refers to an individual who earns income primarily from employment, receiving regular payments in the form of wages, salaries, or other compensation from an employer.

充当予定金額 (jūto yotei kingaku) is the planned allocation amount or intended allocation amount. This Japanese term refers to the amount of money that is designated or planned to be allocated for a specific purpose or expense. It indicates the amount set aside in financial planning or budgeting to cover particular costs or obligations.

法人税 (hojinzei) translates to the corporate tax or corporation tax in English. This tax is imposed on the income or profits of corporations and other legal entities in Japan. The tax is calculated based on the company's taxable income, which includes revenue minus allowable deductions and expenses. The corporate tax rate and specific regulations are determined by Japanese tax laws and may vary depending on the size and type of the corporation.