Japanese Business Glossary

配賦 (haifu) is a Japanese term that translates to "allocation" or "apportionment" in English. It refers to the process of distributing or assigning costs, resources, or revenues to different departments, projects, or accounts within an organization.

In accounting and business management, haifu is used to ensure that costs are accurately distributed based on usage or benefit. For example, overhead costs might be allocated to various departments based on the proportion of resources each department uses. This helps in accurately reflecting the financial performance and efficiency of different parts of the organization.

常時 (joji) is a Japanese term that translates to "always," "constantly," or "at all times" in English. It is used to describe something that happens continuously or is maintained without interruption.

In a business or technical context, 常時 might refer to operations or systems that are continuously running or monitored. For example, 常時監視 (joji kanshi) means "continuous monitoring," indicating that a system or process is being observed and managed at all times to ensure its proper functioning.

日経平均先物 CME (Nikkei Heikin Sakimono CME) refers to the futures contracts of the Nikkei 225 index traded on the Chicago Mercantile Exchange (CME). The Nikkei 225 is a stock market index for the Tokyo Stock Exchange, representing the average performance of 225 large, publicly owned companies in Japan from various industry sectors.

The futures contracts allow investors to speculate on or hedge against future movements of the Nikkei 225 index. Trading these contracts on the CME provides a way for investors outside Japan to gain exposure to the Japanese stock market and manage risk associated with Japanese equities. The contracts are often used by institutional investors, traders, and hedgers who seek to take advantage of the price movements of the Nikkei 225.

過払金 (kabarai kin) is a Japanese term that translates to "overpaid money" or "refund of overpaid amount" in English. It commonly refers to the overpayment of interest on loans or credit card debts. In the context of consumer finance, 過払金 specifically pertains to the excess interest that borrowers have paid to lenders, which exceeds the legal limit set by Japanese law.

In Japan, if consumers have paid more interest than the legal cap, they are entitled to claim a refund of the overpaid amount. This has been a significant issue in Japan, especially with regard to consumer loans and credit cards, leading to numerous claims and legal actions for the recovery of kabarai kin.

雇用保険番号 (koyo hoken bango) is a Japanese term that translates to "employment insurance number" in English. This number is assigned to individuals when they enroll in Japan's employment insurance system, which is known as 雇用保険 (koyo hoken).

The employment insurance number is used to manage and track an individual's employment insurance records, including their contributions and benefits. This system provides financial support to workers who are unemployed, helping them with income during periods of job transition and offering various employment assistance programs. The 雇用保険番号 is essential for both employers and employees to ensure proper management and access to employment insurance benefits.

会社法 (kaisha ho) is a Japanese term that translates to "Company Law" in English. It refers to the set of laws and regulations that govern the formation, operation, management, and dissolution of companies in Japan. The Company Law outlines the legal framework for various aspects of corporate governance, including the rights and responsibilities of shareholders, directors, and officers, as well as rules for financial reporting, auditing, and mergers and acquisitions.

The Company Law is crucial for ensuring transparency, accountability, and fairness in the corporate sector, helping to protect the interests of investors, employees, and other stakeholders. It provides the legal basis for the establishment and functioning of different types of companies, such as joint-stock companies (株式会社, kabushiki kaisha) and limited liability companies (合同会社, godo kaisha).