Japanese Business Glossary

The term 事後 (jigo) translates to "after the fact" or "post-event" in English. It refers to actions or documents that are addressed after an event has occurred. For instance, in the context of taking leave, such as child nursing leave (子の看護休暇), companies may allow employees to submit their leave requests after they have already taken the leave. This flexibility is essential to accommodate sudden or unforeseen circumstances where prior notice might not be possible.

In corporate procedures, jigo can also apply to certain filings or reports that need to be submitted after a specific event, such as the incorporation of a company or changes in company regulations. For example, after establishing a company, various reports and documents must be submitted to different government offices, such as the tax office, local government, and labor standards office.

抗告 (koukoku) refers to an appeal or a complaint against a court decision in Japan. Specifically, it is used to challenge decisions that are not final judgments, such as provisional dispositions or orders given by a court.

There are different types of appeals in the Japanese legal system, and koukoku is one of them, distinct from others like "控訴" (kouso) which is an appeal against a final judgment of a lower court.

If a party is dissatisfied with a court's decision that is not final, they can file a koukoku to a higher court within a specified period. This process is part of the broader appellate system designed to ensure fairness and accuracy in judicial proceedings.

勘定科目 (kanjou kamoku) refers to "account titles" or "account items" in English. These are the categories used in accounting to classify and record financial transactions. Each account title represents a specific type of transaction or financial item.

For example, common account titles include assets such as cash, accounts receivable, and inventory. Liabilities can include accounts payable and loans payable. Equity might include common stock and retained earnings. Revenue can be classified as sales and service revenue, while expenses might include rent expense, salaries expense, and utilities expense.

策定 (sakutei) is a Japanese term that means "formulation" or "drafting." It is often used in business and government contexts to refer to the process of creating a plan, policy, or strategy. This can involve setting objectives, determining actions to achieve those objectives, and organizing resources to execute the plan.

For example, in a business setting, sakutei might refer to the formulation of a business plan, marketing strategy, or budget. In government, it could involve the drafting of new regulations, public policies, or development plans. The term emphasizes careful planning and structured preparation.

信書 (shinsho) is a Japanese term that refers to written communications or letters. It includes any form of written correspondence such as letters, postcards, and notes.

In a business context, shinsho often pertains to official documents and letters exchanged between businesses, organizations, and individuals. The handling and delivery of 信書 are regulated by the Japanese Postal Law, which ensures confidentiality and proper delivery.

仕切り価格 (shikiri kakaku) is a Japanese term that translates to "wholesale price" or "resale price" in English.

It refers to the price at which goods are sold by a manufacturer or wholesaler to a retailer, who then sells the goods to end consumers at a higher retail price.

This price is typically lower than the retail price, allowing the retailer to make a profit on the difference.