Japanese Business Glossary

経営力向上計画 (keieiryoku kōjō keikaku) refers to a "Business Improvement Plan" in Japan. This plan is designed to help companies improve their management capabilities and enhance their competitiveness. It involves setting specific goals and strategies for improving various aspects of the business, such as productivity, innovation, and overall efficiency.

The plan typically includes detailed actions and measures that the company will take to achieve these goals. By creating and implementing a Business Improvement Plan, businesses can often qualify for various government support programs, including subsidies, tax incentives, and other forms of assistance aimed at promoting economic growth and innovation. This initiative is part of Japan's broader efforts to strengthen its industrial and economic base by supporting the continuous improvement and development of its enterprises.

残存価額 (zanzon kagaku) refers to the residual value or salvage value of an asset. It is the estimated amount that an asset is expected to be worth at the end of its useful life, after accounting for depreciation. This value is important in both accounting and financial planning as it helps in calculating depreciation expenses and in assessing the future worth of assets.

In practical terms, when a company purchases an asset, it estimates how much that asset can be sold for or how much value it will have left after it has been used over its expected lifespan. The zanzon kagaku is used in various accounting methods to determine the annual depreciation expense, which in turn affects the company's financial statements and tax calculations.

扶養義務 (fuyō gimu) refers to the legal obligation to support dependents financially. In Japan, this duty is typically applied to family members, such as parents, children, and spouses. The concept of fuyo gimu ensures that individuals who are unable to support themselves financially receive the necessary assistance from their relatives.

This obligation can include providing for basic needs such as food, housing, education, and medical care. The specific requirements and extent of this duty can vary based on the relationship between the parties and their respective financial situations. Fuyo gimu is recognized under Japanese law to maintain social welfare and family support structures.

確定申告書B (kakutei shinkokusho B) is a specific form used in Japan for filing an income tax return. This form is designed for individuals who have income from various sources beyond just salary, such as business income, rental income, or investment income.

Individuals who typically use kakutei shinkokusho B include self-employed individuals, freelancers, business owners, and those with multiple sources of income. The form requires detailed reporting of all income, deductions, and credits to accurately calculate the tax owed.

Filing a kakutei shinkokusho B form involves providing information about various types of income, expenses related to generating that income, and any applicable deductions or exemptions. The purpose of this form is to ensure that taxpayers accurately report their income and pay the appropriate amount of taxes.

清酒 (seishu) is the Japanese term for refined sake, a traditional Japanese alcoholic beverage made from fermented rice. Commonly referred to simply as "sake" in English, seishu is brewed through a process that involves polishing the rice grains to remove the outer layers, then fermenting the rice with water, yeast, and koji mold.

The quality and flavor of seishu can vary based on the degree of rice polishing, the water used, and the specific brewing techniques. There are various types of seishu, ranging from sweet to dry, and they can be enjoyed either hot or cold, depending on the type and personal preference. Seishu holds significant cultural importance in Japan and is often consumed during ceremonies, celebrations, and traditional rituals.

成年被後見人 (seinen hikōkennin) refers to an adult ward under guardianship in Japan. This legal status is assigned to individuals who are deemed incapable of managing their own affairs due to mental disabilities, illnesses, or other conditions that impair their decision-making abilities.

When a person is designated as seinen hikōkennin, a guardian (後見人 = kōkennin) is appointed by the family court to manage the ward's personal, financial, and legal matters. The guardian's responsibilities can include handling financial transactions, managing property, making medical decisions, and ensuring the overall well-being of the ward.

This system is designed to protect the interests and rights of individuals who cannot fully care for themselves, ensuring they receive proper support and care. The process and requirements for establishing guardianship are governed by Japanese law, specifically the Civil Code and related statutes.