Japanese Business Glossary

信書便 (shinshobin) refers to the delivery of written communications or letters in Japan. It is a service regulated by law to ensure the secure and proper handling of personal and confidential written correspondence.

Shinshobin includes various types of mail, such as letters, postcards, and official documents. These services are typically provided by postal services or licensed private delivery companies. The regulation of shinshobin aims to protect the privacy and integrity of the written communications being sent and received.

詐害行為 (sagai kōi) refers to fraudulent acts or actions taken with the intent to deceive or harm others, typically in a financial or legal context. In Japan, this term is often used in legal situations where someone is accused of trying to defraud creditors or other parties by transferring assets, hiding property, or engaging in other deceptive practices to avoid fulfilling obligations or debts.

The law in Japan provides measures to protect against such fraudulent activities, allowing affected parties to challenge and nullify transactions or actions that are deemed to be fraudulent. This is to ensure fairness and protect the rights of creditors and other stakeholders.

交付 (kōfu) refers to the act of delivering, issuing, or handing over something, typically official documents or certificates, in a formal or legal context. This term is commonly used when discussing the provision of government-issued documents such as licenses, permits, certificates, or notifications.

For example, when a government agency issues a business license, the act of providing that license to the recipient is referred to as kofu. It signifies the official transfer of a document from the issuing authority to the individual or organization entitled to receive it.

租税 (sōzei) refers to taxes or taxation in Japan. This term encompasses all types of taxes imposed by the government on individuals and businesses, including income tax, corporate tax, consumption tax, property tax, and other local and national taxes.

The primary purpose of sozei is to generate revenue for the government to fund public services and infrastructure, such as education, healthcare, transportation, and social welfare programs. The tax system in Japan is governed by laws and regulations that outline the obligations of taxpayers and the procedures for tax collection and enforcement.

生前贈与 (seizen zōyo) refers to the act of gifting assets or property during a person's lifetime, as opposed to bequeathing them through a will after death. This practice is often used in estate planning to reduce the amount of inheritance tax that beneficiaries would need to pay upon the benefactor's death.

In Japan, seizen zoyo can include gifts of money, real estate, stocks, or other valuable assets. There are specific tax implications and regulations governing such gifts, including annual tax-free allowances for each recipient and potential tax deductions.

返還 (henkan) refers to the act of returning or restoring something to its original owner or state. This term is often used in legal, financial, and governmental contexts in Japan.

For example, henkan can refer to the return of property, funds, or assets that were previously transferred or taken. It can also be used in the context of repatriating territories or returning borrowed items. The concept emphasizes the obligation to restore ownership or possession to the rightful party.