Japanese Business Glossary

活力 (katsuryoku) is a Japanese word that means "vitality," "energy," or "vigor." It refers to the physical or mental energy and enthusiasm a person has. In business contexts, katsuryoku often implies having the dynamism and proactive spirit needed to drive activities and achieve goals effectively.

参考文献 (sankou bunken) translates to "references" or "bibliography" in English. It refers to the list of sources, such as books, articles, or other materials, that are cited or consulted in the preparation of a written work or research paper. The purpose of a sankou bunken is to give credit to the original authors of the works used and to provide readers with the information needed to locate these sources for further study.

減損処理 (genson shori), impairment accounting or impairment processing, is the process of recognizing when the recoverable amount of an asset falls below its book value. This typically occurs when an asset's market value or utility significantly declines. In such cases, the asset is written down to reflect its reduced value, recording an impairment loss in the financial statements. This ensures accurate financial reporting and compliance with accounting standards.

The term 事後 (jigo) translates to "after the fact" or "post-event" in English. It refers to actions or documents that are addressed after an event has occurred. For instance, in the context of taking leave, such as child nursing leave (子の看護休暇), companies may allow employees to submit their leave requests after they have already taken the leave. This flexibility is essential to accommodate sudden or unforeseen circumstances where prior notice might not be possible.

In corporate procedures, jigo can also apply to certain filings or reports that need to be submitted after a specific event, such as the incorporation of a company or changes in company regulations. For example, after establishing a company, various reports and documents must be submitted to different government offices, such as the tax office, local government, and labor standards office.

抗告 (koukoku) refers to an appeal or a complaint against a court decision in Japan. Specifically, it is used to challenge decisions that are not final judgments, such as provisional dispositions or orders given by a court.

There are different types of appeals in the Japanese legal system, and koukoku is one of them, distinct from others like "控訴" (kouso) which is an appeal against a final judgment of a lower court.

If a party is dissatisfied with a court's decision that is not final, they can file a koukoku to a higher court within a specified period. This process is part of the broader appellate system designed to ensure fairness and accuracy in judicial proceedings.

勘定科目 (kanjou kamoku) refers to "account titles" or "account items" in English. These are the categories used in accounting to classify and record financial transactions. Each account title represents a specific type of transaction or financial item.

For example, common account titles include assets such as cash, accounts receivable, and inventory. Liabilities can include accounts payable and loans payable. Equity might include common stock and retained earnings. Revenue can be classified as sales and service revenue, while expenses might include rent expense, salaries expense, and utilities expense.