Japanese Business Glossary

可否 (kahi) is a Japanese term that translates to "approval or disapproval," "pros and cons," or "right or wrong" in English. It is often used to indicate whether something is acceptable or not, or to discuss the positive and negative aspects of a decision or action.

In a business context, kahi might be used to refer to the outcome of a decision-making process, such as the approval or rejection of a proposal, project, or application. For example, a committee might discuss the kahi of a new business plan, weighing its advantages and disadvantages before reaching a decision.

自動車税 (jidosha-zei) is a Japanese automobile tax imposed on vehicles. This tax is levied annually on owners of motor vehicles registered in Japan. The amount of the tax depends on various factors, including the type, size, and purpose of the vehicle.

The tax revenue is used to maintain and improve road infrastructure and transportation systems in Japan. The tax rate varies based on the engine size (measured in liters) and the vehicle's type. Larger engine vehicles typically incur higher taxes. The tax bill is sent to vehicle owners in April, and payment is due by the end of May. Non-payment can result in penalties and restrictions on vehicle usage. Certain vehicles, such as electric vehicles or those used for public services, may qualify for tax reductions or exemptions.

無償 (mushou) is a Japanese term that means "free of charge" or "without compensation." It is often used in contexts where goods or services are provided without requiring payment or monetary exchange. For example, volunteer work is often described as 無償の活動 (mushou no katsudou), meaning activities done for free.

In Japanese law, 幇助 (hojo) refers to "aiding and abetting" or "assistance" in the context of criminal activities. This term is used to describe the act of helping, supporting, or facilitating another person in committing a crime.

A person who engages in hojo might not directly commit the criminal act but provides assistance or encouragement to the main perpetrator. This can include offering advice, providing tools or resources, or helping to plan the crime.

Under Japanese law, individuals who are found guilty of aiding and abetting can be subject to legal penalties, although these may differ from those imposed on the primary offender.

会計事務所 (kaikei jimusho) refers to an accounting firm or office in Japan. These firms provide a range of accounting and financial services, including bookkeeping, tax preparation, financial consulting, auditing, and other related services for businesses and individuals.

They are essential for helping companies manage their finances, comply with tax regulations, and ensure accurate financial reporting. Many kaikei jimusho also assist with payroll services, financial planning, and advising on financial strategies for business growth.

Incorporating the services of a kaikei jimusho can be particularly beneficial for small and medium-sized enterprises (SMEs) in Japan, as these firms offer expertise and support that might not be available in-house.

In the context of business in Japan, 基準 (kijun) translates to "standards" or "criteria."

It generally refers to the guidelines or benchmarks set for various processes or activities. These standards can relate to accounting, legal compliance, quality control, or operational procedures.

For instance, in company incorporation, kijun might refer to the criteria that need to be met for the registration process, such as capital requirements, documentation standards, or other regulatory conditions.

In accounting, it might refer to the standards for financial reporting and tax compliance. Understanding and adhering to these standards is crucial for operating a business legally and effectively in Japan.