Japanese Business Glossary

甲欄 (kōran) and 乙欄 (otsuran) refer to specific sections or columns on Japanese tax forms, particularly those related to payroll and income tax statements. Koran is used for employees who are working full-time and are considered primary income earners. Their employer is responsible for withholding and paying income tax on their behalf. The tax withheld is based on the salary and other earnings provided by the employer. Employees listed under koran typically do not need to file a separate tax return if their only source of income is from their employment.

Otsuran is used for employees who have multiple employers or sources of income, such as part-time workers or freelancers. The tax withheld in this column is often based on a different set of criteria, and these employees are typically required to file an annual tax return (確定申告 = Kakutei Shinkoku) to account for all their income sources and ensure the correct amount of tax is paid. The distinction between koran and otsuran helps the tax authorities and employers manage the different withholding tax obligations for employees with varying employment and income situations.

元入金 (motoirikin) refers to the initial capital or principal amount invested in a business or financial venture. It represents the original amount of money that the owner or shareholders put into the business when it was established. This initial capital is used to fund the startup costs, purchase assets, and provide working capital for the company's operations.

In accounting, motoirikin is recorded in the capital or equity section of the balance sheet, reflecting the owner's or shareholders' investment in the business. It is a critical component for determining the financial health and equity structure of a company. Over time, the value of the initial capital may change due to business profits, losses, additional investments, or withdrawals.

賄賂 (wairo) refers to a bribe in Japanese. It is the act of offering, giving, receiving, or soliciting something of value with the intent to influence the actions of an official or other person in a position of authority. Bribery is illegal and considered a serious offense in Japan, as it undermines trust and integrity in public and private sectors.

The term wairo can encompass various forms of improper inducements, such as money, gifts, favors, or services, that are exchanged to gain favorable treatment or decisions. Japanese law has strict regulations and penalties to combat bribery and corruption, aiming to maintain ethical standards and transparency in both government and business practices.

支払い調書 (shiharai chōsho) refers to a payment record or payment statement in Japan. It is a document used to report payments made to individuals or entities, often for tax purposes. This statement is typically prepared by businesses or organizations that have made payments for services, freelance work, or other forms of compensation that need to be reported to the tax authorities.

The payment record includes details such as the recipient's name, address, amount paid, and the nature of the payment. It serves as a record for both the payer and the recipient and is used to ensure accurate tax reporting and compliance with Japanese tax laws. This document helps in tracking income and expenses, and it plays a crucial role during the preparation and filing of tax returns.

提供 (teikyō) refers to the act of offering, providing, or supplying something. This term is used in various contexts in Japan, including business, services, and media. In a business context, teikyo might involve providing goods, services, or information to customers, clients, or partners.

In media, such as television and radio, teikyo often appears in the context of sponsorships or advertisements, indicating that a particular program or segment is sponsored or provided by a specific company or organization. Overall, teikyo encompasses the concept of making something available or accessible to others.

計上 (keijō) refers to the act of recording or accounting for an item or transaction in financial statements or records. This term is commonly used in the context of business and accounting in Japan.

When a company records (keijo) a particular expense, revenue, asset, or liability, it means that the item has been officially entered into the company's books. This process ensures that all financial activities are accurately tracked and reported. For example, if a company incurs a business expense, it must record that expense to reflect it in its financial statements, affecting the overall financial position and performance of the company. Proper keijo is crucial for maintaining transparent, accurate, and compliant financial records.