Japanese Business Glossary

消印 (keshiyin) refers to a postmark or cancellation mark on a piece of mail. This mark is typically applied by the postal service to indicate that the postage stamp has been used and can no longer be reused.

The postmark usually includes the date and location where the mail was processed. It serves as proof of mailing and is often important for legal and business documents, as it provides a verifiable date of dispatch.

厚生年金保険料 (kosei nenkin hokenryo) refers to the premiums for the Employees' Pension Insurance in Japan. This insurance system is part of the broader social security framework designed to provide financial support to workers upon retirement, as well as in cases of disability or death.

Employees and their employers both contribute to the premiums. The amount is usually calculated based on the employee's salary and bonuses. The employer typically deducts the employee's share directly from their paycheck and submits it along with the employer's contribution to the pension fund.

Kosei nenkin hokenryo is essential for ensuring that employees have financial security in their later years and that they are protected against loss of income due to unforeseen circumstances.

日本 特別永住者以外 (nihon tokubetsu eijusha igai) refers to individuals in Japan who are not special permanent residents.

Special permanent residents are a specific category of long-term residents, primarily those of Korean and Taiwanese descent, who have lived in Japan since before World War II and their descendants. This status grants them certain rights and privileges that other foreign residents do not have, such as easier re-entry into Japan and less stringent requirements for residency renewal.

日本 特別永住者以外 encompasses all other foreign residents who do not hold this special status. These individuals may include regular permanent residents, temporary residents, students, workers, and others who are living in Japan under different visa categories.

預金 (yokin) refers to a deposit or savings in a bank or financial institution. It is money that an individual or business places into an account for safekeeping and to earn interest.

There are different types of yokin, including ordinary savings accounts that allow easy access to funds for daily transactions and time deposits or fixed-term deposits, where money is deposited for a set period, often with higher interest rates than ordinary savings accounts.

事業継承 (jigyo keisho) refers to business succession in Japanese. It is the process of passing on the ownership and management of a business from one generation to the next or from one owner to another.

Business succession involves preparing and transferring leadership roles, responsibilities, and assets to ensure the continuity and sustainability of the business. This can include family businesses where the successor is a family member, or it can involve external successors such as business partners, employees, or third-party buyers.

Effective* jigyo keisho* planning is crucial for maintaining the stability, growth, and long-term success of a business. It typically involves legal, financial, and strategic considerations to ensure a smooth transition and to address any potential challenges.

簿価 (boka) refers to the book value of an asset in Japanese. It is the value of an asset as recorded on a company's balance sheet, representing the original cost of the asset minus any accumulated depreciation, amortization, or impairment costs.

Book value is an important accounting measure used to assess the net value of a company's assets and is often used in financial analysis and reporting. It provides insight into the actual value of an asset from an accounting perspective, which can differ from its current market value.