Japanese Business Glossary

研究開発費 (kenkyu kaihatsuhi) in Japanese means "research and development expenses" or "R&D expenses." This term refers to the costs incurred by a company or organization in the process of researching and developing new products, services, or technologies. These expenses can include salaries of researchers and developers, costs of materials and equipment, and other related expenditures. Investing in kenkyu kaihatsuhi is crucial for innovation and maintaining competitive advantage, as it allows businesses to create and improve their offerings. Proper accounting and management of these expenses are important for financial planning and reporting.

満期 (manki) in Japanese means "maturity" or "expiration." This term is commonly used in finance to refer to the date on which a financial instrument, such as a bond, loan, or insurance policy, reaches its maturity and the principal amount is due to be repaid. At manki, any interest or dividends owed are also typically paid out. Understanding manki is crucial for investors and borrowers, as it helps in planning cash flows and managing investments effectively. It indicates when obligations must be fulfilled or when one can expect to receive returns on their investment.

ふるさと納税控除 (furusato nozei kojo) in Japanese refers to the "hometown tax deduction." This system allows taxpayers in Japan to make donations to local municipalities, typically to support regional development or specific projects. In return for their donations, taxpayers receive tax deductions on their income tax and residential tax, as well as gifts or local products from the municipalities they support.

The furusato nozei system is designed to encourage people to contribute to the development of rural areas and small towns, helping to balance economic disparities between urban and rural regions. It is a popular way for individuals to support their hometowns or other areas of personal significance while also benefiting from tax reductions.

仕組み (shikumi) in Japanese means "mechanism," "system," or "structure." This term refers to the way in which something is organized or designed to function. It can be used to describe the internal workings of a machine, the structure of an organization, or the framework of a process. For instance, in a business context, shikumi might refer to the system of operations, including workflows, procedures, and management structures that enable the company to achieve its goals. Understanding the shikumi of a system is essential for improving efficiency, solving problems, and implementing effective strategies.

項目 (komoku) in Japanese means "item," "entry," or "field." This term is used to refer to individual elements or components within a list, form, document, or table. For example, in a financial statement, komoku might refer to different line items such as revenue, expenses, assets, and liabilities. In a survey or application form, komoku refers to the specific fields that need to be filled out, such as name, address, or date of birth. Understanding and organizing komoku is crucial for clarity, accuracy, and effective communication in various professional and administrative contexts.

出納帳 (suitocho) in Japanese means "cash book" or "cash ledger." This term refers to a financial record used to track all cash transactions, including receipts and payments. The suitocho helps businesses and individuals monitor their cash flow, ensuring that all incoming and outgoing cash is accurately recorded.

It typically includes details such as the date of the transaction, the description of the transaction, the amount received or paid, and the remaining balance. Maintaining an accurate suitocho is essential for effective financial management, budgeting, and auditing, as it provides a clear and detailed record of all cash activities.