77 terms

• かぶしき株式がいしゃ会社KKOrganization Types

  Stock Company (Corporation)

  The most common corporate entity in Japan. Can issue shares to raise capital.

• ごうどう合同がいしゃ会社GKOrganization Types

  Limited Liability Company (LLC)

  Corporate form introduced in 2006. Lower setup costs and no notarial certification required.

• ゆうげん有限がいしゃ会社Organization Types

  Limited Company (legacy)

  A legacy corporate form from before the 2006 Companies Act. No new establishments allowed.

• いりょう医療ほうじん法人Organization Types

  Medical Corporation

  A corporate form for establishing hospitals and clinics.

• がっこう学校ほうじん法人Organization Types

  Educational Corporation

  A corporation for establishing and operating private schools.

• ろうどう労働くみあい組合Organization Types

  Labor Union

  An organization formed by workers to improve working conditions.

• しゅうきょう宗教ほうじん法人Organization Types

  Religious Corporation

  A corporate status for religious organizations such as shrines, temples, and churches.

• ほうじん法人Organization Types

  Corporation / Legal Entity

  An entity recognized by law as a subject of rights and obligations.

• かくてい確定しんこく申告Tax & Filing

  Final Tax Return

  The procedure of finalizing and reporting annual income and tax amounts.

• ほうじん法人ぜい税Tax & Filing

  Corporate Tax

  A national tax levied on corporate income.

• しょうひ消費ぜい税Tax & Filing

  Consumption Tax

  An indirect tax on transactions of goods and services. Rate is 10% (reduced 8%).

• しょとく所得ぜい税Tax & Filing

  Income Tax

  A national tax levied on individual income using progressive rates.

• あおいろ青色しんこく申告Tax & Filing

  Blue Return

  A filing method offering tax benefits in exchange for proper bookkeeping.

• しろいろ白色しんこく申告Tax & Filing

  White Return

  The default filing method for those without blue return approval.

• じゅうみん住民ぜい税Tax & Filing

  Resident Tax

  A local tax levied by prefectures and municipalities on individuals and corporations.

• とくべつ特別ちょうしゅう徴収Tax & Filing

  Special Collection (Employer Withholding of Resident Tax)

  A system where employers withhold resident tax from employee salaries and remit it to the municipality.

• ねんまつ年末ちょうせい調整Tax & Filing

  Year-End Tax Adjustment

  The process where employers recalculate and settle employee income tax at year-end.

• インボイスせいど制度Tax & Filing

  Qualified Invoice System

  A consumption tax system requiring qualified invoices for input tax credit claims.

• ほうじん法人じぎょう事業ぜい税Tax & Filing

  Corporate Enterprise Tax

  A local tax levied by prefectures on corporate business income.

• てきかく適格せいきゅう請求しょ書はっこう発行じぎょう事業しゃ者Tax & Filing

  Qualified Invoice Issuer

  A registered business authorized to issue qualified invoices under the invoice system.

• とどけで届出Forms & Documents

  Notification / Filing

  The act or document of notifying an administrative agency of a fact.

• しんせい申請しょ書Forms & Documents

  Application Form

  A document requesting permission or approval from an administrative agency.

• ほうじん法人せつりつ設立とどけで届出しょ書Forms & Documents

  Corporation Establishment Notification

  A notification form submitted to tax offices after incorporation.

• けっさん決算Financial Terms

  Financial Settlement / Closing

  The procedure of calculating income and expenses for a period and finalizing financial status.

• しほん資本きん金Financial Terms

  Capital / Stated Capital

  The amount recorded as capital from funds paid in by investors at incorporation.

• やくいん役員ほうしゅう報酬Financial Terms

  Officer Remuneration

  Compensation paid to corporate officers such as directors.

• やくいん役員Financial Terms

  Officer / Director

  A general term for directors, auditors, and other persons managing a company.

• そんきん損金さんにゅう算入Financial Terms

  Deductible Expense (for tax purposes)

  Being recognized as an expense for corporate tax calculation purposes.

• ていき定期どうがく同額きゅうよ給与Financial Terms

  Fixed Regular Compensation

  A form of officer remuneration paid in equal monthly amounts. Required for tax deductibility.

• じぜん事前かくてい確定とどけで届出きゅうよ給与Financial Terms

  Pre-Determined Officer Compensation (with Advance Filing)

  A mechanism allowing director bonuses to be tax-deductible when filed in advance with the tax office.

• ひょうじゅん標準ほうしゅう報酬げつがく月額Financial Terms

  Standard Monthly Remuneration

  The bracket-based monthly remuneration used to calculate social insurance premiums. Divided into 50 grades.

• けいひ経費Financial Terms

  Business Expenses

  Costs incurred in business operations that can be deducted from revenue for tax purposes.

• せいきゅう請求しょ書Financial Terms

  Invoice

  A document requesting payment for goods or services provided.

• りょうしゅう領収しょ書Financial Terms

  Receipt

  A document proving that payment has been received.

• たいしゃく貸借たいしょう対照ひょう表Financial Terms

  Balance Sheet

  A financial statement showing assets, liabilities, and equity at a specific point in time.

• そんえき損益けいさん計算しょ書Financial Terms

  Profit and Loss Statement / Income Statement

  A financial statement showing revenue, expenses, and profit or loss for a specific period.

• きゅうよ給与Labor & Employment

  Salary / Wages

  Compensation paid in return for labor.

• げんせん源泉ちょうしゅう徴収Labor & Employment

  Withholding (tax at source)

  A system where income tax is deducted at the time of salary payment.

• げんせん源泉ちょうしゅう徴収ぎむ義務しゃ者Labor & Employment

  Withholding Agent

  A person or entity obligated to withhold income tax when paying salaries.

• こよう雇用ほけん保険Labor & Employment

  Employment Insurance

  An insurance system providing unemployment benefits, childcare leave benefits, and more.

• じゅうぎょう従業いん員Labor & Employment

  Employee

  A person who works for a company under an employment contract.

• しょうよ賞与Labor & Employment

  Bonus

  A lump-sum payment to employees or officers, typically paid in summer and winter.

• さぶろく36きょうてい協定Labor & Employment

  Overtime Agreement (Article 36 Agreement)

  A written agreement between employer and workers required to allow overtime or holiday work.

• しゃかい社会ほけん保険Insurance & Benefits

  Social Insurance

  A collective term for health insurance and employee pension insurance.

• けんこう健康ほけん保険Insurance & Benefits

  Health Insurance

  Public insurance that subsidizes medical costs for the insured and their dependents.

• こうせい厚生ねんきん年金Insurance & Benefits

  Employee Pension

  The public pension system for company employees, on top of the National Pension.

• ろうさい労災ほけん保険Insurance & Benefits

  Workers' Compensation Insurance

  Public insurance covering workers for work-related or commuting injuries and illness.

• ろうどう労働ほけん保険Insurance & Benefits

  Labor Insurance

  Collective term for workers' compensation insurance and employment insurance.

• ていかん定款Legal & Compliance

  Articles of Incorporation

  A document that establishes the fundamental rules of a company.

• とうき登記Legal & Compliance

  Registration

  The procedure of registering corporate information at the Legal Affairs Bureau.

• かいしゃ会社ほう法Legal & Compliance

  Companies Act

  The law governing the establishment, organization, operation, and management of companies.

• ほうじん法人ぜい税ほう法Legal & Compliance

  Corporate Tax Act

  The law governing taxation on corporate income.

• しょとく所得ぜい税ほう法Legal & Compliance

  Income Tax Act

  The law governing taxation on individual income.

• けんこう健康ほけん保険ほう法Legal & Compliance

  Health Insurance Act

  The law governing the health insurance system.

• こうせい厚生ねんきん年金ほけん保険ほう法Legal & Compliance

  Employees' Pension Insurance Act

  The law governing the employees' pension insurance system.

• じぎょう事業ねんど年度Dates & Deadlines

  Fiscal Year

  A corporation's accounting period. Can be set freely but must not exceed one year.

• きげん期限Dates & Deadlines

  Deadline

  The date by which a notification or filing must be completed.

• けっさん決算づき月Dates & Deadlines

  Fiscal Year End Month

  The final month of the fiscal year. Corporate tax filing is due within 2 months.

• ぜいむ税務しょ署Administrative

  Tax Office

  The administrative agency responsible for assessing and collecting national taxes.

• ねんきん年金じむしょ事務所Administrative

  Pension Office

  The office that handles employee pension and health insurance procedures.

• ほうむ法務きょく局Administrative

  Legal Affairs Bureau

  A branch of the Ministry of Justice that handles corporate and real estate registration.

• とどうふけん都道府県ぜい税じむしょ事務所Administrative

  Prefectural Tax Office

  The local government office responsible for handling prefectural taxes.

• ろうどう労働きじゅん基準かんとく監督しょ署Administrative

  Labor Standards Inspection Office

  A government office under the Ministry of Health, Labour and Welfare that oversees compliance with the Labor Standards Act.

• ハローワークAdministrative

  Hello Work (Public Employment Security Office)

  The public employment service center that handles employment insurance and job placement.

• マイナンバーAdministrative

  My Number (Individual Number)

  A unique 12-digit identification number assigned to every resident of Japan.

• ほうじん法人ばんごう番号Administrative

  Corporate Number

  A unique 13-digit number assigned to every corporation by the National Tax Agency.

• けいえい経営かんり管理ビザAdministrative

  Business Manager Visa

  The residence status required for foreign nationals to start or manage a business in Japan.

• かぶぬし株主そうかい総会Legal & Compliance

  Shareholders' Meeting

  The supreme decision-making body of a stock company.

• しゃいん社員そうかい総会Legal & Compliance

  Members' Meeting

  The supreme decision-making body of an LLC or incorporated association.

• しょめん書面けつぎ決議Legal & Compliance

  Written Resolution

  A resolution procedure conducted in writing without holding a meeting.

• ぎじ議事ろく録Legal & Compliance

  Meeting Minutes

  A document recording the proceedings of shareholders' meetings, board meetings, etc.

• とりしまり取締やく役Legal & Compliance

  Director

  A person elected at the shareholders' meeting to manage the company's business.

• だいひょう代表とりしまり取締やく役Legal & Compliance

  Representative Director

  The director who legally represents the company externally.

• ほっき発起にん人Legal & Compliance

  Promoter / Founder

  The person(s) who initiate the establishment of a stock company and sign the articles of incorporation.

• しょうごう商号Legal & Compliance

  Trade Name / Corporate Name

  The official name of a company as registered.

• いんかん印鑑Legal & Compliance

  Seal / Stamp

  A carved stamp used in place of signatures in Japan.

• いんかん印鑑しょうめい証明しょ書Legal & Compliance

  Seal Certificate / Certificate of Registered Seal

  An official certificate proving that a seal is the registered seal of a person or company.