Japanese Business Glossary

意味 (imi) means "meaning" or "significance" in English. It refers to the definition, sense, or interpretation of a word, phrase, action, or concept. The term is used to understand and convey the underlying message, purpose, or implication of something.

雇用保険料 (koyo hokenryo) refers to "employment insurance premiums" in English. These are the contributions paid by both employers and employees to fund the employment insurance system in Japan. The employment insurance system provides financial support to workers who become unemployed, helps them find new employment, and offers various other benefits such as training programs and subsidies for job seekers. The premiums are typically calculated as a percentage of the employee's salary and are deducted from their wages, with the employer also contributing a portion.

売掛 (urikake) refers to "accounts receivable" in English. It represents the amount of money owed to a company by its customers for goods or services that have been delivered or provided but not yet paid for. This term is used in accounting to indicate the outstanding invoices that a company expects to collect from its clients. Accounts receivable are considered an asset on the company's balance sheet because they represent future cash inflows.

考慮 (koryo) means "consideration" or "taking into account" in English. It refers to the act of carefully thinking about or taking into account various factors, circumstances, or details when making a decision or forming a judgment. This term is often used in contexts where careful deliberation or thoughtful assessment is necessary to reach a conclusion or determine a course of action.

確定年金 (kakutei nenkin) refers to a "fixed-term annuity" or "fixed-term pension" in English. It is a type of pension plan that pays out benefits over a predetermined period of time, rather than for the lifetime of the recipient. Under this arrangement, the recipient receives regular payments for a specified number of years, regardless of whether they live beyond that period. This differs from a life annuity, which provides payments for the remainder of the recipient's life. The fixed-term annuity can be useful for financial planning, providing predictable income for a set duration.

資本金 (shihonkin) refers to "capital stock" or "share capital" in English. It represents the total amount of money that shareholders have invested in a company by purchasing shares. This capital is used to fund the company's operations, growth, and development. In a company's balance sheet, shihonkin is recorded as part of the shareholders' equity and indicates the financial foundation upon which the company is built. It is a crucial component in determining the financial health and stability of a business.