Japanese Business Glossary

一般管理費 (ippan kanrihi) is a Japanese term that translates to "general administrative expenses" or "general management costs." It refers to the overhead costs associated with running a business or organization that are not directly tied to the production of goods or services.

These expenses typically include salaries of administrative staff, office supplies, utilities, rent for office space, insurance, and other costs necessary for the overall management and operation of the business.

範疇 (hanchuu) is a Japanese term that translates to "category" or "classification." It refers to a specific class or group into which items, concepts, or phenomena are organized based on shared characteristics or criteria.

Hanchuu is commonly used in various fields such as science, philosophy, and everyday life to systematically categorize and understand complex information. For example, in biology, living organisms are classified into different hanchuu such as species, genus, and family. In philosophy, hanchuu might refer to different categories of thought or existence.

締日 (shimebi) is a Japanese term that translates to "closing date" or "cutoff date." It refers to a specific date set for finalizing accounts, transactions, or any regular periodical process.

In a business context, shimebi is often used to indicate the date by which all transactions must be recorded for that particular accounting period, such as monthly or quarterly. For instance, companies may have a shimebi for processing payroll, closing sales for the month, or finalizing expense reports.

傘下子会社 (sanka kogaisha) is a Japanese term that translates to "subsidiary company" or "subordinate subsidiary." It refers to a company that is controlled or owned by another company, known as the parent company or holding company.

The parent company holds a significant portion of the subsidiary's shares, typically more than 50%, giving it controlling interest and the ability to influence or direct the subsidiary's operations and management.

Sanka kogaisha operates as a separate legal entity but aligns with the strategic goals and objectives set by the parent company. This relationship allows the parent company to diversify its business activities, manage risks, and expand its market presence through its subsidiaries.

領収書宛名 (ryoushuusho atena) translates to "receipt addressee" or "receipt name." It refers to the name of the individual or entity to whom a receipt is issued.

When a receipt is provided for a transaction, the ryoushuusho atena is typically filled in to indicate who the receipt is for. This can be a person’s name, a company name, or an organization’s name.

Including the correct ryoushuusho atena is important for record-keeping, accounting, and verifying that the receipt corresponds to the right party. It ensures clarity and accuracy in financial documentation and can be crucial for expense reimbursement, tax purposes, and financial audits.

売価 (baika) is a Japanese term that translates to "selling price" or "sale price." It refers to the price at which a product or service is offered for sale to customers.

Baika is determined by various factors, including production costs, market demand, competition, and desired profit margins. It is a critical element in retail, marketing, and business strategies, as it directly affects sales volume, revenue, and profitability.

Setting an appropriate baika requires careful consideration of both the costs involved in producing or acquiring the goods and the price that customers are willing to pay.