Japanese Business Glossary

添付 (tenpu) is a Japanese term that means "attachment" or "appendix." It refers to additional documents or files that are included with a main document or communication to provide supplementary information, evidence, or clarification. In various contexts, such as business, legal, or personal communication, 添付 materials help ensure that all relevant information is provided and easily accessible.

For example, in an email, tenpu might refer to attached files such as PDFs, images, or spreadsheets that support the content of the message. In legal or administrative documents, tenpu could include appendices, annexes, or supporting documents that are necessary for understanding the main text or fulfilling regulatory requirements.

持株会 (mochikabukai) is a Japanese term that refers to an employee stock ownership plan (ESOP) or stockholding association. It is a program designed to encourage employees to become shareholders of the company they work for by purchasing company stock, often at a discounted rate or through favorable terms. The goal of a mochikabukai is to align the interests of employees with those of the company, fostering a sense of ownership, loyalty, and motivation among the workforce.

Employees who participate in a mochikabukai typically contribute a portion of their salary to buy shares in the company. These shares are held in a collective pool managed by the stockholding association. Over time, as the company grows and performs well, the value of the shares may increase, providing financial benefits to the participating employees.

Mochikabukai programs can also enhance corporate governance by involving employees in the company's success and decision-making processes. By giving employees a stake in the company, mochikabukai helps create a more engaged and invested workforce, ultimately contributing to the company's long-term stability and growth.

代襲相続人 (daikasane sozokunin) is a Japanese term that refers to a substitute heir or successor. This concept is applicable in situations where an original heir, typically a child, predeceases the decedent or is otherwise unable to inherit. In such cases, the inheritance rights pass to the descendants of the original heir, such as the grandchildren of the deceased.

For example, if a parent dies and their child, who was the designated heir, has already passed away, the deceased child’s children (the grandchildren) would become the daikasane sozokunin. This ensures that the inheritance remains within the family line, even if the direct heir is not alive to receive it.

The principle of daikasane sozokunin is intended to uphold the continuity of inheritance and provide a fair means of distributing assets within the family. It reflects the importance of familial ties and the protection of heirs’ rights within Japanese inheritance law.

明細書 (meisaisho) is a Japanese term that refers to a detailed statement or itemized document. This document provides a comprehensive breakdown of specific information, such as transactions, expenses, services rendered, or components of a particular item.

In various contexts, such as business, finance, and legal matters, meisaisho is essential for ensuring transparency and clarity. For example, a salary meisaisho would list the various components of an employee’s paycheck, including base salary, bonuses, deductions, and taxes. Similarly, an invoice 明細書 would detail the items or services provided, their quantities, unit prices, and the total amount due.

Providing a meisaisho helps both parties involved to understand the specifics of a transaction or agreement, facilitating accurate record-keeping and preventing misunderstandings. It is a crucial tool for maintaining clear and precise documentation, fostering trust and accountability in professional and personal dealings.

法令 (horei) is a Japanese term that refers to laws and regulations established by governmental authorities. It encompasses all legal rules, statutes, and ordinances that are enacted to govern behavior, maintain order, and protect the rights and responsibilities of individuals and organizations within a society.

Horei is a fundamental aspect of the legal system, providing the framework within which societal activities are regulated. These laws and regulations cover a wide range of areas, including criminal law, civil law, business regulations, environmental protections, and public safety measures. Compliance with 法令 is mandatory, and violations can result in legal penalties, fines, or other consequences.

小規模企業共済 (shokibo kigyo kyosai) is a savings and mutual aid system in Japan designed specifically for small business owners, individual proprietors, and freelancers. The system provides a form of retirement plan, offering tax benefits and financial security for participants. Contributions made to the system are tax-deductible, reducing the overall tax burden on the business owner. Upon retirement, participants receive a lump-sum payment or annuity, depending on their preference. Additionally, the system offers financial support in case of unforeseen circumstances, such as business closure or illness, helping to mitigate risks associated with running a small business.