Japanese Business Glossary

仮想通貨 (kasoutsuuka) refers to virtual currency or cryptocurrency in Japan. These digital assets use cryptographic technologies to secure transactions and control the creation of new units. Unlike traditional currencies issued by governments, kasoutsuuka operates on decentralized networks based on blockchain technology. Popular examples include Bitcoin and Ethereum. In Japan, kasoutsuuka is recognized as a legal method of payment, and its use is regulated under the Payment Services Act. This regulatory framework ensures transparency and security in transactions, protecting consumers and fostering trust in the digital economy. Understanding kasoutsuuka is crucial for anyone involved in digital finance, investment, or technology sectors, as it represents a significant shift in how value is exchanged and stored globally.

耐用年数 (taiyou nensuu) refers to the useful life or service life of an asset in Japan. This term is used in accounting and taxation to indicate the period over which a fixed asset, such as machinery, equipment, or buildings, is expected to be economically productive and usable. The taiyou nensuu determines the depreciation schedule for the asset, affecting how its cost is allocated over time in financial statements. Properly estimating the taiyou nensuu is crucial for accurate financial reporting and tax calculations. It ensures that the asset's value is appropriately matched with the revenue it generates, providing a realistic view of a company's financial health and operational efficiency. Understanding and applying taiyou nensuu helps businesses comply with accounting standards and tax regulations, while also aiding in strategic planning for asset replacement and investment.

給与収入見積額 (kyūyo shūnyū mitsumori gaku) refers to the estimated amount of income from salaries or wages. This figure is typically used when calculating expected earnings for budgeting, tax purposes, or financial planning. It represents a projection of how much income an individual anticipates receiving from their employment over a specific period, usually a year. Estimating salary income is crucial for understanding one's financial position and making informed decisions regarding expenses, savings, and investments.

課税所得 (kazei shotoku) refers to taxable income. This is the portion of an individual's or a company's income that is subject to taxation by the government. Taxable income is calculated by taking the total gross income and then subtracting allowable deductions, exemptions, and other adjustments as prescribed by tax laws. The resulting amount is what is used to determine the amount of taxes owed. Understanding and accurately calculating taxable income is essential for complying with tax regulations and ensuring that the correct amount of tax is paid.

重量税 (jūryozei) refers to the weight tax in Japan. This tax is imposed on vehicles based on their weight and is typically paid during the vehicle inspection process, known as "shaken." The purpose of the weight tax is to maintain and improve the road infrastructure, as heavier vehicles cause more wear and tear on the roads. The amount of the tax varies depending on the type and weight of the vehicle. Regular payment of the weight tax is mandatory for vehicle owners in Japan, and failure to pay can result in penalties or inability to renew the vehicle's registration.

適格請求書発行事業者登録番号 (tekikaku seikyūsho hakko jigyosha toroku bango) refers to the Qualified Invoice Issuer Registration Number. This number is assigned to businesses in Japan that are registered to issue qualified invoices under the Japanese consumption tax system.

A qualified invoice includes detailed information required by the tax authorities, such as the seller's registration number, the transaction date, the total amount including tax, and a breakdown of applicable taxes. The registration number ensures that the business is authorized to issue these invoices, which are necessary for buyers to claim input tax credits.

Businesses must apply for this registration to participate in the invoice system, which is part of Japan's efforts to ensure accurate tax reporting and compliance.