Glossary
The words a Japanese company will put in front of you, with the reading and a working English gloss. The English column is a translation, not a legal equivalent — where the difference matters, the linked guide says so.
| 日本語 | Reading | English | What it means in practice |
|---|---|---|---|
| 見積書 | mitsumorisho | quotation | The priced offer the buyer circulates for internal approval |
| 見積依頼書 | mitsumori iraisho | request for quotation | The buyer's written request for a price |
| 注文書 | chūmonsho | purchase order | The buyer's order. Its number follows the deal to the end |
| 注文請書 | chūmon-ukesho | order acknowledgement | Your acceptance of the order, mirroring the purchase order |
| 納品書 | nōhinsho | delivery note | Records what was delivered and on what date |
| 検収書 | kenshūsho | acceptance certificate | The buyer's confirmation that delivery matched the order |
| 検収 | kenshū | acceptance inspection | The act of checking delivery. Under some terms it starts the payment clock |
| 請求書 | seikyūsho | invoice | The demand for payment Guide → |
| 適格請求書 | tekikaku seikyūsho | qualified invoice | An invoice carrying the six items specified by the National Tax Agency Guide → |
| 領収書 | ryōshūsho | receipt | Issued on receipt of payment, often only on request in B2B |
| 支払通知書 | shiharai tsūchisho | remittance advice | The buyer's statement of what a transfer covers |
| 契約書 | keiyakusho | contract | The signed or sealed agreement |
| 基本契約書 | kihon keiyakusho | master agreement | Standing terms that individual orders sit under |
| 個別契約 | kobetsu keiyaku | individual contract | One order placed under a master agreement |
| 覚書 | oboegaki | memorandum | A short agreement amending or supplementing a contract |
| 秘密保持契約 | himitsu hoji keiyaku | non-disclosure agreement | Often signed before a quotation is requested |
| 印紙税 | inshizei | stamp duty | Duty on certain paper documents, including some acknowledgements |
| 収入印紙 | shūnyū inshi | revenue stamp | The physical stamp affixed to a document subject to stamp duty |
| 消費税 | shōhizei | consumption tax | Japan's value-added tax Guide → |
| 軽減税率 | keigen zeiritsu | reduced tax rate | The 8% band, applied to food and certain publications |
| 課税 | kazei | taxable | Within the scope of consumption tax and taxed |
| 不課税 | fukazei | outside scope | Outside the scope of consumption tax altogether |
| 非課税 | hikazei | exempt | Within scope but exempted by statute |
| 免税 | menzei | zero-rated | Taxed at zero, as with exports |
| 税抜 | zeinuki | excluding tax | A figure before consumption tax Guide → |
| 税込 | zeikomi | including tax | A figure with consumption tax added Guide → |
| 内税 | uchizei | tax-inclusive pricing | Prices quoted with tax folded in |
| 外税 | sotozei | tax-exclusive pricing | Prices quoted before tax. Usual in B2B |
| 登録番号 | tōroku bangō | registration number | The T plus thirteen digits on a qualified invoice Guide → |
| インボイス制度 | inboisu seido | invoice retention system | The system in force since October 2023 |
| 仕入税額控除 | shiire zeigaku kōjo | input tax credit | The buyer's credit for tax paid on purchases |
| 国税庁 | kokuzeichō | National Tax Agency | Publishes the rules cited in this kit |
| 税理士 | zeirishi | tax accountant | The licensed professional who determines a tax position |
| 源泉徴収 | gensen chōshū | withholding at source | Tax withheld by the payer on certain payments |
| 締め日 | shimebi | closing date | The monthly cut-off for invoices |
| 支払日 | shiharaibi | payment date | The day the buyer's transfers go out |
| 締め支払い | shime-barai | closing and payment | The pair stated as one term |
| 支払サイト | shiharai saito | payment cycle | The span from closing to payment Guide → |
| 支払期日 | shiharai kijitsu | due date | The date the invoice states |
| 支払条件 | shiharai jōken | payment terms | The clause stating the cycle and the fees |
| 銀行振込 | ginkō furikomi | bank transfer | The default settlement method in Japanese B2B Guide → |
| 振込手数料 | furikomi tesūryō | transfer fee | The bank's fee, normally carried by the payer Guide → |
| 口座振替 | kōza furikae | direct debit | Recurring collection from the buyer's account |
| 口座名義 | kōza meigi | account name | Matched in katakana by the bank's system |
| 普通預金 | futsū yokin | ordinary deposit account | The usual account type for receiving transfers |
| 当座預金 | tōza yokin | current account | A checking account, used by larger companies |
| 手形 | tegata | promissory note | A dated instrument settled months after issue |
| でんさい | densai | electronically recorded claim | The electronic successor to the promissory note |
| 与信 | yoshin | credit assessment | The buyer's check before opening an account with you |
| 掛売 | kakeuri | sale on account | Selling now and billing on the cycle |
| 売掛金 | urikakekin | accounts receivable | Money owed to you |
| 買掛金 | kaikakekin | accounts payable | Money you owe, and the buyer's department name |
| 入金 | nyūkin | incoming payment | Funds arriving in your account |
| 消込 | keshikomi | clearing | Matching an incoming payment to an open invoice Guide → |
| 前払い | maebarai | payment in advance | Paid before delivery |
| 後払い | atobarai | payment in arrears | Paid after delivery, the normal B2B shape |
| 稟議 | ringi | approval circulation | The internal document that gets your quote approved |
| 決裁 | kessai | authorisation | The sign-off that ends the approval circulation |
| 押印 | ōin | affixing a seal | Stamping a document with a company seal |
| 内容証明郵便 | naiyō shōmei yūbin | content-certified mail | The formal written escalation for unpaid debts |
Told when a term gets its own guide
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