Japanese Business Glossary

公益 (koeki) refers to the "public interest" or "public welfare" in English. It denotes activities, initiatives, or policies that are intended to benefit the general public or society as a whole, rather than individual or private interests. In the context of business and government, koeki encompasses actions and efforts that contribute to the common good, such as providing essential services, supporting social welfare programs, protecting the environment, and promoting social justice.

Organizations and institutions that operate in the koeki sector often aim to address social issues, improve community well-being, and enhance the quality of life for all citizens. Examples include non-profit organizations, charities, and certain government agencies. These entities work to ensure that resources and opportunities are distributed fairly and that vulnerable or underserved populations receive the support they need.

The concept of koeki is fundamental to the functioning of a just and equitable society. It emphasizes the importance of considering the broader impact of decisions and actions on the community and prioritizing collective well-being over individual gain. In business, this might translate to corporate social responsibility (CSR) initiatives, where companies engage in practices that contribute positively to society and the environment.

総資産 (soshisan) refers to "total assets" in English. It is a term used in accounting and finance to denote the total value of everything a company owns. This includes both current and non-current assets. Current assets are items that can be quickly converted into cash within a year, such as cash and cash equivalents, accounts receivable, and inventory. Non-current assets, also known as fixed or long-term assets, include property, plant, equipment, long-term investments, and intangible assets like patents and trademarks.

The calculation of soshisan is crucial for understanding a company's financial health and stability. It provides a comprehensive snapshot of the resources available to the business, which can be used for operations, investments, and growth. Total assets are recorded on the company's balance sheet and are used in various financial ratios and analyses to assess the company's performance, such as the return on assets (ROA) and the debt-to-asset ratio.

For investors and stakeholders, knowing the soshisan of a company helps in evaluating its capacity to generate revenue and its long-term viability. It also aids in determining the value of the company in the event of liquidation, where assets would be sold off to pay creditors.

借地 (shakuchi) refers to "leased land" or "land lease" in English. It is a legal arrangement where a landowner (lessor) grants the right to use a piece of land to another party (lessee) for a specified period in exchange for rent. This type of agreement is common in Japan, where land can be scarce and expensive, making it more feasible for businesses and individuals to lease land rather than purchase it outright.

Under a shakuchi arrangement, the lessee may use the land for various purposes, such as building a home, setting up a business, or agricultural activities. The terms of the lease, including the duration, rent, and usage conditions, are outlined in a contract. Typically, these leases can range from short-term agreements to long-term leases spanning several decades.

One of the key aspects of shakuchi is that while the lessee has the right to use the land, they do not own it. The ownership remains with the lessor, and at the end of the lease term, the lessee may need to vacate the land or negotiate a renewal of the lease. This arrangement allows for flexibility and lower upfront costs compared to purchasing land, but it also means that the lessee must adhere to the terms set by the lessor and may face uncertainty about long-term land use.

shakuchi is an important concept in Japanese real estate and urban planning, offering a practical solution for land use in densely populated and high-value areas.

勘定 (kanjo) refers to "accounting" or "calculation" in English. It encompasses the processes of recording, summarizing, and analyzing financial transactions of a business or individual. In a broader sense, 勘定 can also mean a bill or check in a restaurant or retail setting, where it denotes the total amount due for services or goods received.

In the context of accounting, kanjo involves maintaining accurate financial records, which are crucial for managing finances, ensuring compliance with laws and regulations, and making informed business decisions. This includes tracking income, expenses, assets, liabilities, and equity through a systematic approach to bookkeeping. Financial statements, such as the balance sheet, income statement, and cash flow statement, are generated based on these records, providing a clear picture of the financial health and performance of the business.

For businesses, effective kanjo practices are essential for budgeting, financial planning, and auditing. They help in identifying financial trends, assessing profitability, and making strategic adjustments to operations. In everyday scenarios, 勘定 also plays a role in personal finance management, helping individuals keep track of their spending and savings.

Overall, kanjo is a fundamental aspect of both business and personal finance, ensuring transparency, accountability, and informed decision-making through accurate financial tracking and reporting.

国際協力 (kokusai kyoryoku), or "international cooperation" in English, refers to collaborative efforts between countries to address global challenges and promote mutual benefits. This concept encompasses various forms of cooperation, including economic, technical, cultural, and humanitarian assistance. International cooperation aims to foster peace, stability, and sustainable development across nations by pooling resources, sharing knowledge, and working together on common goals. It often involves international organizations, governments, non-governmental organizations (NGOs), and private sector entities collaborating to tackle issues such as poverty, environmental protection, education, health, and disaster relief. Through international cooperation, countries can leverage their collective strengths and expertise to create a more interconnected and resilient global community.

資産 (Shisan), or "assets" in English, refers to any resource owned by an individual or a business that holds economic value and can provide future benefits. Assets are categorized into various types, such as current assets, which include cash, inventory, and accounts receivable, and fixed assets, which include property, machinery, and equipment. Intangible assets, like patents and trademarks, also fall under this category. In financial accounting, assets are recorded on the balance sheet and play a crucial role in determining a company's financial health and stability. Effective management and growth of assets are essential for businesses to achieve long-term success and profitability.