Japanese Business Glossary

法人事業税 (hojin jigyozei) refers to corporate enterprise tax in Japan. It is a local tax levied on the income of corporations operating within a prefecture. This tax is part of the broader corporate taxation system in Japan and is separate from national corporate income tax.

The corporate enterprise tax is imposed on both domestic and foreign corporations that have a business presence in Japan. The tax rate varies depending on the type and size of the business, as well as the prefecture in which the corporation operates. The rates and regulations can differ among the prefectures, reflecting local fiscal policies and economic conditions.

The tax is calculated based on the corporation's taxable income, which is derived from its business activities within the prefecture. The revenue generated from hojin jigyozei is used by local governments to fund public services and infrastructure projects, contributing to the overall development of the region.

In summary, hojin jigyozei is a local tax on corporate income that supports regional government finances and services. It is an important aspect of corporate taxation for businesses operating in Japan.

課税証明書 (kazei shomeisho) refers to a tax certificate in Japan. This document is issued by local government authorities and provides proof of the amount of tax an individual or business has been assessed and paid. It is commonly used in various administrative and financial processes.

For individuals, the kazei shomeisho typically includes information about their income and the taxes they have paid for a specific fiscal year. This certificate is often required when applying for loans, renting property, or for certain government services and subsidies.

For businesses, the kazei shomeisho provides details about corporate taxes, including income and other taxes that the business has paid. This document is useful when dealing with financial institutions, applying for business licenses, or participating in public tenders.

To obtain a kazei shomeisho, one usually needs to apply at the local tax office or municipal office where they reside or where the business is registered. The application process may require identification and possibly a small fee.

In summary, kazei shomeisho is a tax certificate that serves as proof of taxes assessed and paid, necessary for various personal and business-related procedures in Japan.

検収書 (kenshusho) refers to an inspection and acceptance certificate in Japan. This document is used in business transactions to confirm that goods or services have been received and inspected by the buyer. It serves as an official acknowledgment that the delivered items meet the agreed-upon specifications and conditions.

When a supplier delivers goods or completes services, the buyer conducts an inspection to ensure that everything is in order. Once the inspection is completed and the buyer is satisfied, they issue a kenshusho. This certificate typically includes details such as the date of delivery, description of the goods or services, quantities, and any remarks about the inspection process.

The kenshusho plays an important role in the payment process. It is often required before the buyer makes the final payment to the supplier, as it signifies the completion of the transaction and acceptance of the goods or services. This helps prevent disputes by providing a clear record that both parties can reference.

In summary, kenshusho is an inspection and acceptance certificate used to confirm that delivered goods or services meet the agreed-upon standards, facilitating the final payment in a business transaction.

関税 (kanzei) refers to customs duties or tariffs in Japan. These are taxes imposed by the government on goods imported into the country. The primary purpose of kanzei is to generate revenue for the government and protect domestic industries from foreign competition by making imported goods more expensive.

When goods are imported into Japan, they go through customs, where the applicable kanzei is assessed based on the type, value, and origin of the goods. The rates for customs duties vary depending on the product category and trade agreements Japan has with other countries. Some goods may have higher tariffs to protect local industries, while others may have lower or no tariffs due to free trade agreements.

Importers must pay the assessed kanzei before the goods can be released from customs. The payment process involves submitting a customs declaration form, providing necessary documentation, and paying the calculated duties.

In summary, kanzei are customs duties or tariffs imposed on imported goods in Japan, serving to generate government revenue and protect domestic industries by making foreign products more expensive.

罰 (batsu) refers to punishment or penalty in Japan. It is a term used to describe the consequences or sanctions imposed on individuals or entities for violating laws, regulations, or rules. The nature and severity of the batsu can vary widely depending on the offense and the legal or organizational context in which it occurs.

In the legal system, batsu can include various forms of penalties such as fines, imprisonment, community service, or other corrective measures. For example, criminal activities such as theft, assault, or fraud can result in legal penalties including incarceration and monetary fines.

In a business context, batsu might refer to penalties imposed for non-compliance with corporate policies, regulatory requirements, or contractual obligations. This can include financial fines, suspension of business operations, or other sanctions.

In everyday situations, batsu can also refer to informal punishments or consequences for breaking social norms or rules, such as reprimands, loss of privileges, or other corrective actions.

社会保険 (shakai hoken) refers to social insurance in Japan. It is a comprehensive system designed to provide financial security and support for individuals and families in various situations, such as illness, injury, childbirth, retirement, and unemployment. The social insurance system in Japan is composed of several key programs.

Health insurance (健康保険, Kenko Hoken) covers medical expenses for illnesses, injuries, and childbirth. Both employees and employers contribute to the premiums, and the insurance covers a significant portion of medical costs, with the insured person paying a smaller co-payment.

Pension insurance (年金保険, Nenkin Hoken) provides financial support during retirement. There are two main types of pension insurance: the National Pension (国民年金, Kokumin Nenkin) for self-employed individuals, students, and those not covered by employer-based insurance, and the Employees' Pension Insurance (厚生年金保険, Kosei Nenkin Hoken) for salaried workers. Contributions are made by both employees and employers.

Unemployment insurance (雇用保険, Koyo Hoken) provides financial assistance to individuals who lose their jobs. It offers unemployment benefits, job training, and other support services to help unemployed individuals find new employment. Both employers and employees contribute to this insurance.

Workers' compensation insurance (労災保険, Rosai Hoken) covers work-related injuries and illnesses. It provides medical care, compensation for lost wages, and benefits for permanent disabilities or death resulting from workplace accidents. Employers are responsible for paying the premiums for this insurance.

Contributions to social insurance programs are typically deducted from employees' salaries, and employers also contribute a portion. The collected funds are used to provide benefits and services to eligible individuals.

In summary, shakai hoken in Japan is a social insurance system that includes health insurance, pension insurance, unemployment insurance, and workers' compensation insurance, offering financial support and security for various life situations.