Japanese Business Glossary

給与 (kyūyo) refers to salary, wages, or compensation paid to employees for their work or services. This term encompasses all forms of monetary remuneration provided by an employer to an employee, including basic salary, bonuses, allowances, and other financial benefits.

Kyuyo is typically paid on a regular basis, such as monthly, and may also include additional components like overtime pay, transportation allowances, and other perks. In Japan, one's salary is subject to various deductions, including income tax, social insurance premiums, and other mandatory contributions. The term highlights the overall compensation package that employees receive for their labor.

特定口座 (tokutei kōza) refers to a special type of securities account in Japan designed to simplify the tax reporting process for individual investors. These accounts are offered by securities firms and banks and provide a streamlined way to manage investments such as stocks, bonds, and mutual funds.

With a tokutei koza, the financial institution automatically calculates the capital gains and losses, and the necessary taxes are withheld at the source. This alleviates the investor from having to calculate and report these figures independently on their tax return. There are two main types of 特定口座: one with tax reporting (源泉徴収あり) and one without tax reporting (源泉徴収なし). The former further simplifies tax obligations by handling the tax payment directly, while the latter requires the investor to report and pay taxes on their own.

泡盛 (awamori) is a traditional distilled alcoholic beverage from Okinawa, Japan. It is made from long-grain indica rice and uses black koji mold for fermentation, which is unique to this type of spirit. The production process involves fermenting the rice, distilling the liquid, and then aging it in clay pots or stainless steel tanks.

Awamori is known for its rich and robust flavor, which can vary depending on the length of the aging process. It is typically consumed straight, on the rocks, or mixed with water. Awamori has a long history and is an important part of Okinawan culture and tradition.

居宅サービス (kyotaku sābisu) refers to in-home care services provided to elderly or disabled individuals in Japan. These services are part of the long-term care insurance system and are designed to support people who prefer to live in their own homes rather than move to a care facility.

Kyotaku service can include various types of assistance, such as home-visit nursing, home-visit bathing, home-help services (for daily activities like cleaning, cooking, and shopping), rehabilitation, and day-care services. The goal is to help individuals maintain their independence and improve their quality of life while staying in a familiar environment. These services are typically provided by licensed care professionals and are coordinated based on the individual's specific needs and care plan.

扶養義務 (fuyō gimu) refers to the legal obligation to support dependents financially. In Japan, this duty is typically applied to family members, such as parents, children, and spouses. The concept of fuyo gimu ensures that individuals who are unable to support themselves financially receive the necessary assistance from their relatives.

This obligation can include providing for basic needs such as food, housing, education, and medical care. The specific requirements and extent of this duty can vary based on the relationship between the parties and their respective financial situations. Fuyo gimu is recognized under Japanese law to maintain social welfare and family support structures.

清酒 (seishu) is the Japanese term for refined sake, a traditional Japanese alcoholic beverage made from fermented rice. Commonly referred to simply as "sake" in English, seishu is brewed through a process that involves polishing the rice grains to remove the outer layers, then fermenting the rice with water, yeast, and koji mold.

The quality and flavor of seishu can vary based on the degree of rice polishing, the water used, and the specific brewing techniques. There are various types of seishu, ranging from sweet to dry, and they can be enjoyed either hot or cold, depending on the type and personal preference. Seishu holds significant cultural importance in Japan and is often consumed during ceremonies, celebrations, and traditional rituals.