Japanese Business Glossary

扶養家族 (fuyo kazoku) in Japanese refers to "dependents" or "family members under support." This term is used to describe individuals who rely on someone else, usually the head of the household, for financial support and care.

Dependents can include children, a spouse, elderly parents, or other relatives who are unable to support themselves financially. In the context of taxes and social benefits, fuyo kazoku can affect the amount of deductions or allowances a person is eligible for, as supporting dependents often qualifies for tax relief or other financial benefits.

内金 (naikin) refers to a deposit or down payment made in advance as part of a larger transaction. This is a common practice in Japan, especially in real estate and large purchases. The naikin is typically a percentage of the total price and signifies the buyer's commitment to the purchase.

For example, when purchasing a house, the buyer may pay a 内金 to secure the property while the remaining amount is paid later. This deposit is usually non-refundable if the buyer decides not to complete the transaction.

In business transactions, naikin helps ensure that both parties are serious about the deal and provides some financial security for the seller.

家賃収入 (yachin shunyu) refers to rental income in English. It is the income earned from renting out property, such as apartments, houses, or commercial spaces. Rental income is an important aspect of real estate investments and is subject to taxation under Japanese tax laws.

完済 (kansai) is a Japanese term that means "full repayment" or "complete settlement." It is used in financial contexts to indicate that a debt, loan, or other financial obligation has been fully paid off. For example, if you have a mortgage or a personal loan, once you have made all the required payments and the balance is zero, you have kansai.

居宅療養管理指導 (kyotaku ryoyo kanri shido), Home Medical Care Management Guidance, is a Japanese healthcare service that provides medical management and advice for patients receiving care at home. This service typically involves visits by healthcare professionals, such as doctors, nurses, or pharmacists, who assess the patient's condition, manage medications, and provide guidance to caregivers.

仮受金 (kariu-kin) is a term in Japanese accounting that refers to "temporary receipts" or "temporary advances." It is used to record funds received that cannot be immediately categorized.

This typically occurs when the purpose or the correct account for the receipt is unknown at the time of receipt. It serves as a placeholder until the nature of the transaction is clarified.

Once the correct account is identified, the kariu-kin entry is adjusted and transferred to the appropriate account. This ensures accurate financial reporting and proper tracking of all transactions.