Japanese Business Glossary

社 (sha) is a Japanese term that can refer to a "company" or "corporation" in a business context. It is often used as a suffix in the names of companies, similar to "Inc." or "Ltd." in English. For example, "Sony Corporation" in Japanese is "ソニー株式会社" (Sony Kabushiki Kaisha), where "株式会社" (Kabushiki Kaisha) means "joint-stock company."

Outside of the business context, "社" can also mean "shrine," particularly a Shinto shrine. It is used in the names of many shrines, such as "神社" (jinja), which directly translates to "shrine." The specific meaning of "社" depends on the context in which it is used.

経費精算書 (keihi seisansho) refers to an "expense report" or "expense reimbursement form" in English. It is a document used by employees to record and request reimbursement for business-related expenses they have incurred.

The expense report typically includes details such as the date of the expense, the nature of the expense, the amount, and any relevant receipts or supporting documentation. Companies use keihi seisansho to ensure proper tracking and management of expenses, maintain accurate financial records, and ensure compliance with company policies and tax regulations.

独占禁止法 (dokusen kinshi ho) refers to the "Antimonopoly Act" or "Antitrust Law" in English. This is a set of laws in Japan designed to prevent monopolistic practices and promote fair competition in the market.

The Antimonopoly Act prohibits activities such as monopolization, cartels, and unfair trade practices that restrict competition. It is enforced by the Japan Fair Trade Commission (JFTC), which investigates and takes action against companies that violate the law. The goal of dokusen kinshi ho is to ensure a competitive market environment, protect consumer interests, and encourage innovation and efficiency within the economy.

自社 (jisha) refers to "one's own company" or "one's own firm" in English. It is used to denote the company that a person belongs to, works for, or represents.

For example, if an employee is discussing their company, they might use jisha to distinguish their company from other companies. It emphasizes ownership or affiliation with the specific company they are associated with.

名義人 (meiginin) refers to the "holder" or "registrant" of a name. In a financial or legal context, it typically means the "account holder" or "registered owner." This term is used to identify the person whose name is officially associated with a bank account, property, or other legal documents.

For example, in the context of a bank account, the meiginin is the person whose name appears on the account and who has the legal rights and responsibilities associated with that account. In property ownership, the meiginin is the person whose name is registered as the owner of the property.

事業主貸 (jigyonushi kashi) refers to the funds that the owner of a business withdraws from the business for personal use. This term is commonly used in accounting to record transactions where the business owner takes money out of the business, which can be for personal expenses or other non-business purposes.

In the accounting records, jigyonushi kashi is recorded as a reduction in the owner's equity, as it represents funds taken out of the business by the owner. It is important for business owners to keep track of these withdrawals to maintain accurate financial records and understand the impact on the business's finances.