Business & Organisations

Introduction

This chapter covers the language of companies, administration, negotiation, and organised professional life. At N1, business vocabulary extends beyond office basics into policy, structure, authority, and the formal terms that shape how institutions operate.

These words show up in newspapers, reports, workplace communication, and public discussion, so they are useful far beyond narrowly corporate settings.

Themes

All JLPT N1 Vocabulary in This Chapter (200)

1. 相対取引 あいたいとりひき Over-the-counter (OTC) trade; bilateral transaction negotiated directly between two parties without going through an exchange.
2. 頭打ち あたまうち Hitting a ceiling; reaching a peak; plateauing. Describes a situation where growth, prices, or performance have stalled at their maximum.
3. 頭金 あたまきん Down payment; deposit; the initial lump sum paid upfront when purchasing property or making an instalment agreement.
4. 斡旋 あっせん Mediation; good offices; the arrangement or facilitation of an agreement between parties, or the act of finding someone a job or connection.
5. 天下り先 あまくだりさき Post-retirement destination; the private-sector or quasi-governmental organisation that a retired bureaucrat or senior official moves int...
6. 粗利 あらり Gross profit; gross margin. The difference between sales revenue and the direct cost of goods sold, before deducting operating expenses.
7. 粗利益 あらりえき Gross profit; gross margin. The formal accounting term for revenue minus cost of goods sold, before operating expenses are deducted.
8. 委細 いさい Details; particulars; full circumstances. Used to indicate that comprehensive information about a matter has been or will be communicated.
9. 委託販売 いたくはんばい Consignment sales; selling goods on behalf of another party, with the consignor retaining ownership until the goods are sold.
10. 移転 いてん Transfer; relocation; assignment. The movement of rights, property, a business, or a physical location from one place or owner to another.
11. 委任 いにん Delegation; commission; mandate. The formal act of entrusting another person or body with authority to act on their behalf.
12. 委任状 いにんじょう Power of attorney; letter of proxy; a written document authorising another person to act on the issuer's behalf in legal or business matt...
13. 請負 うけおい Contract work; a contracting arrangement where a party undertakes to complete a specified piece of work for an agreed price.
14. 売上高 うりあげだか Sales; turnover; total revenue generated from selling goods or services over a given period.
15. 売掛金 うりかけきん Accounts receivable; money owed to a company for goods or services already delivered but not yet paid for.
16. 運転資金 うんてんしきん Working capital; operating funds; the money available to cover day-to-day business operations such as payroll, inventory, and short-term ...
17. 営利 えいり Profit-making; commercial; done for the purpose of generating profit. Used to distinguish commercial activities from non-profit ones.
18. 円高 えんだか Strong yen; yen appreciation. A situation where the Japanese yen rises in value relative to other currencies.
19. 円安 えんやす Weak yen; yen depreciation. A situation where the Japanese yen falls in value relative to other currencies.
20. 追証 おいしょう Margin call; a demand from a broker or exchange for an investor to deposit additional funds to cover losses in a leveraged position.
21. 横領 おうりょう Embezzlement; misappropriation. The fraudulent taking or use of money or property entrusted to one's care.
22. 押し売り おしうり High-pressure sales; pushy selling; forcing goods or services on an unwilling customer.
23. 卸売り おろしうり Wholesale; the selling of goods in large quantities to retailers or businesses rather than directly to individual consumers.
24. 買掛金 かいかけきん Accounts payable; money a company owes to suppliers for goods or services received but not yet paid for.
25. 貸し倒れ かしだおれ Bad debt; an uncollectible loan or receivable that must be written off as a loss because the debtor cannot or will not pay.
26. 割賦 かっぷ Instalment plan; hire purchase; a payment arrangement in which the total cost is divided into regular periodic payments. Common in consum...
27. 過当競争 かとうきょうそう Excessive competition; cut-throat competition; a market condition in which too many players compete aggressively, often driving prices be...
28. 稼働率 かどうりつ Operating rate; utilisation rate; uptime. The ratio of actual operating time or output to the theoretical maximum, expressed as a percent...
29. 株価 かぶか Stock price; share price. The current market value of one share of a publicly listed company.
30. 株主 かぶぬし Shareholder; stockholder. A person or entity that owns shares in a company, and thereby holds partial ownership and certain rights.
31. 空売り からうり Short selling; selling short. A trading strategy in which an investor borrows shares and sells them, hoping to buy them back later at a l...
32. 監査 かんさ Audit; inspection; examination; supervision. A formal review of an organisation's financial records, processes, or compliance with regula...
33. 関連会社 かんれんがいしゃ Affiliated company; associated company. A company in which another company holds a significant but non-controlling equity stake, typicall...
34. 額面 がくめん Face value; par value; nominal value. The stated value printed on a security, banknote, or document, as opposed to its market or intrinsi...
35. 合併 がっぺい Merger; amalgamation; consolidation. The combining of two or more companies into a single legal entity.
36. 元本 がんぽん Principal; capital; original investment. The original sum of money borrowed or invested, excluding any interest or returns.
37. 基軸通貨 きじくつうか Key currency; reserve currency. A currency that is widely used in international trade, investment, and foreign exchange reserves, most no...
38. 供給 きょうきゅう Supply; provision. The amount of a good or service made available to buyers in a market at a given time.
39. 恐慌 きょうこう Panic; financial crisis; great depression. A severe, widespread economic downturn characterised by bank failures, mass unemployment, and ...
40. 競売 きょうばい Auction; competitive bidding. A method of selling goods or assets in which prospective buyers submit bids, with the item going to the hig...
41. 金融緩和 きんゆうかんわ Monetary easing; quantitative easing. A central bank policy of loosening monetary conditions, typically by lowering interest rates or exp...
42. 金融引き締め きんゆうひきしめ Monetary tightening; credit squeeze. A central bank policy of tightening monetary conditions, typically by raising interest rates or redu...
43. 業種 ぎょうしゅ Type of industry; business category. A classification of companies or businesses according to the sector or field in which they operate.
44. 業態 ぎょうたい Business format; type of operation. The specific form or model in which a business operates, distinguishing how it delivers products or s...
45. 食い扶持 くいぶち Living expenses; livelihood; mouths to feed. The cost of feeding and sustaining oneself or one's family; by extension, income sufficient ...
46. 景気循環 けいきじゅんかん Business cycle; economic cycle. The recurring pattern of expansion and contraction in economic activity over time, comprising phases of r...
47. 景況 けいきょう Business conditions; economic climate. The prevailing state of economic activity, particularly as experienced by businesses in a specific...
48. 経常 けいじょう Ordinary; recurring; routine. Used as a modifier to describe items or activities that occur regularly in the normal course of business, a...
49. 系列 けいれつ Keiretsu; affiliated group; series; a network of businesses with interlocking relationships and shareholdings, typically organised around...
50. 決裁 けっさい Approval; authorisation; sanction. The act of a person with authority formally approving a proposal, expenditure, or decision after revie...
51. 決済 けっさい Settlement of a financial transaction; payment; clearing. The process by which a transaction is completed and funds are transferred betwe...
52. 権益 けんえき Rights and interests, especially those backed by legal, political, or economic power. Often implies established or vested interests that ...
53. 兼業 けんぎょう Side business; secondary occupation; holding multiple jobs simultaneously; moonlighting.
54. 月賦 げっぷ Monthly instalment payment; a purchase repaid in equal monthly payments over a set period.
55. 原価 げんか Cost price; prime cost; the actual cost of producing or acquiring a good, before any mark-up or profit margin is added.
56. 減価償却 げんかしょうきゃく Depreciation; amortisation. The accounting process of allocating the cost of a tangible or intangible asset over its useful life.
57. 減産 げんさん Production cut; reduction in output; curtailment of manufacturing or supply.
58. 現物 げんぶつ Actual goods; spot commodity; the physical item itself, as opposed to a contract or certificate representing it.
59. 子会社 こがいしゃ Subsidiary company; a company controlled by a parent corporation (親会社) through majority ownership.
60. 焦げ付く こげつく To become a bad debt; for a loan or receivable to go unrecoverable; (literally) to burn and stick to a surface.
61. 固定費 こていひ Fixed costs; overhead expenses that remain constant regardless of production volume or sales.
62. 合弁 ごうべん Joint venture; a business enterprise jointly operated and owned by two or more parties.
63. 互恵 ごけい Mutual benefit; reciprocity; a relationship or arrangement from which both parties derive equal benefit.
64. 歳出 さいしゅつ Annual government expenditure; the total spending of a national or local government in a fiscal year.
65. 歳入 さいにゅう Annual government revenue; the total income received by a national or local government in a fiscal year.
66. 先物 さきもの Futures; a financial contract to buy or sell an asset at a predetermined price on a specified future date.
67. 下げ止まり さげどまり Bottoming out; the point at which a decline stops; a support level in financial markets where further falls cease.
68. 差し引き さしひき Deduction; subtraction; net amount after subtracting one figure from another; balance after all considerations.
69. 査定 さてい Assessment; appraisal; formal evaluation of value, performance, or eligibility by an authority or expert.
70. 参入 さんにゅう Entry into a market, industry, or field; the act of joining or penetrating an established sector.
71. 在庫 ざいこ Inventory; stock; goods held in storage awaiting sale or use.
72. 市況 しきょう Market conditions; the state of a market at a given time, including price trends and supply-demand dynamics.
73. 仕切り値 しきりね Wholesale price; the price at which goods are settled between a wholesaler and a retailer; settlement price in commodity trading.
74. 仕手 して Speculator who attempts to manipulate a market through aggressive buying or selling; market operator; (also) the lead actor in Noh theatre.
75. 品薄 しなうす Shortage; scarcity; a condition in which goods are in short supply relative to demand.
76. 品定め しなさだめ Evaluation; sizing up; judging quality. The act of carefully assessing the worth or character of goods or people.
77. 社債 しゃさい Corporate bond; debenture. Debt securities issued by a company to raise capital from investors.
78. 斜陽 しゃよう Declining; setting sun; waning. Used to describe industries, organisations, or eras in decline.
79. 出荷 しゅっか Shipping; shipment; dispatch. The act of sending goods out from a warehouse or production facility.
80. 出資 しゅっし Investment; contribution of capital; financing. Putting funds into a company or venture, typically in exchange for equity.
81. 竣工 しゅんこう Completion of construction; inauguration. The formal completion of a building or infrastructure project.
82. 償還 しょうかん Redemption; repayment; amortisation. The full repayment of principal on a bond or loan at maturity.
83. 商慣行 しょうかんこう Business practice; commercial custom; trade usage. Established norms and conventions followed in commercial dealings.
84. 償却 しょうきゃく Depreciation; amortisation; write-off. The accounting process of allocating the cost of an asset over its useful life.
85. 商談 しょうだん Business negotiation; commercial discussion; deal talk. Formal discussions between businesses aimed at concluding a transaction.
86. 正味 しょうみ Net; actual; real; genuine. The true amount or value after deductions, packaging, or other extras are removed.
87. 信用取引 しんようとりひき Margin trading; credit transaction. Trading securities using funds or shares borrowed from a brokerage.
88. 時価総額 じかそうがく Market capitalisation; total market value. The total value of all outstanding shares of a publicly listed company.
89. 自己資本 じこしほん Equity; shareholders' equity; net worth. The portion of a company's capital belonging to its owners after liabilities are deducted.
90. 受注 じゅちゅう Receiving an order; order intake. Accepting a purchase or production order from a customer.
91. 受領 じゅりょう Receipt; acceptance; receiving. The formal act of receiving documents, goods, or payments.
92. 上場 じょうじょう Listing on a stock exchange; going public. The process by which a company offers its shares for public trading.
93. 剰余 じょうよ Surplus; excess; remainder. An amount left over after all obligations or calculations have been fulfilled.
94. 出納 すいとう Receipts and disbursements; cashier duties. The management of incoming and outgoing cash flows within an organisation.
95. 設備投資 せつびとうし Capital investment; plant and equipment investment. Expenditure on physical assets to expand or maintain production capacity.
96. 専売 せんばい Exclusive sale; monopoly sale; government monopoly. The sole right to manufacture and sell a product.
97. 操業 そうぎょう Operation; running a factory or plant. The active functioning of a production facility or industrial operation.
98. 総代理店 そうだいりてん General agent; sole distributor; exclusive distributor. A single company holding the exclusive distribution rights for a product or brand...
99. 相場 そうば Market price; going rate; market speculation. The prevailing price of goods or securities at a given time.
100. 総務 そうむ General affairs; general administration. The department or function handling a company's broad administrative tasks.
101. 底入れ そこいれ Bottoming out; hitting the floor. The point at which a declining price, market, or economic indicator reaches its lowest level and stabil...
102. 底値 そこね Bottom price; lowest price; rock-bottom. The minimum price at which something has traded or is available.
103. 損益 そんえき Profit and loss; gains and losses. A financial measure combining both revenue surpluses and deficits.
104. 損切り そんきり Cutting losses; stop-loss; closing a position at a loss. The deliberate act of selling an asset at a loss to prevent further deterioration.
105. 増益 ぞうえき Increased profits; profit growth. A rise in a company's earnings compared to a previous period.
106. 増産 ぞうさん Increased production; production boost. A deliberate expansion of output volume in manufacturing or agriculture.
107. 増収 ぞうしゅう Increased revenue; revenue growth. A rise in total sales or income compared to a prior period.
108. 贈収賄 ぞうしゅうわい Bribery; graft; corruption. The combined offence of giving and receiving bribes, typically involving public officials or corporate actors.
109. 続伸 ぞくしん Continued rise; extending gains. A sustained upward movement in a price or index over consecutive sessions.
110. 続落 ぞくらく Continued decline; extending losses. A sustained downward movement in a price or index over consecutive sessions.
111. 体質改善 たいしつかいぜん Structural reform; fundamental improvement. Deep-rooted changes to an organisation's underlying structure, culture, or financial health.
112. 滞納 たいのう Non-payment; delinquency; arrears. The state of having failed to pay a required sum by its due date.
113. 多角化 たかくか Diversification; branching out. The expansion of a business or portfolio into multiple different sectors, products, or activities.
114. 棚上げ たなあげ Shelving; putting aside; tabling; deferring. The deliberate postponement of a decision, problem, or agenda item to a later date.
115. 棚卸し たなおろし Stocktaking; inventory check. A systematic count and valuation of all goods or assets held.
116. 代行 だいこう Acting on behalf; proxy; agency. The performance of a duty or role in place of the person normally responsible.
117. 台帳 だいちょう Ledger; register; record book. An official book or system in which accounts, ownership, or transactions are recorded.
118. 打開策 だかいさく Breakthrough measure; solution; way out. A concrete plan or action designed to resolve a deadlock or overcome a difficult situation.
119. 妥結する だけつする To reach a settlement; to come to terms; to conclude an agreement. Used when two parties in a dispute or negotiation finally agree.
120. 着工 ちゃっこう Start of construction; groundbreaking. The commencement of a building or infrastructure project.
121. 調達 ちょうたつ Procurement; raising (funds); sourcing. The act of obtaining necessary materials, goods, or capital from external sources.
122. 帳簿 ちょうぼ Account book; ledger; register. A systematic record of financial transactions maintained by a business.
123. 賃上げ ちんあげ Pay raise; wage increase. A rise in the wages or salaries paid to workers.
124. 賃下げ ちんさげ Pay cut; wage reduction. A decrease in the wages or salaries paid to workers.
125. 積荷 つみに Cargo; freight; load; shipment. The goods loaded onto a ship, aircraft, truck, or other transport vehicle.
126. 定款 ていかん Articles of incorporation; company charter. The foundational legal document that defines a corporation's purpose, structure, and governin...
127. 提携 ていけい Partnership; cooperation; tie-up; alliance. A formal agreement between organisations to collaborate on shared objectives.
128. 抵当 ていとう Mortgage; pledge; collateral; security. Property or assets offered as security against a loan obligation.
129. 手形 てがた Bill of exchange; promissory note; draft. A negotiable instrument ordering or promising payment of a specified sum.
130. 手仕舞い てじまい Closing a position; winding up; squaring off. Settling open trades or concluding business before a deadline.
131. 手付かず てつかず Untouched; unprocessed; not yet started. Describes something that has not been dealt with or acted upon.
132. 手付金 てつけきん Earnest money; deposit; down payment. A sum paid in advance to secure a transaction and demonstrate commitment.
133. 手持ち てもち Holdings; on hand; in stock; in one's possession. What one currently has available, whether cash, inventory, or securities.
134. 天井 てんじょう Ceiling; peak (price); highest point. The upper limit beyond which prices or market values cannot rise further.
135. 出来高 できだか Output; production; trading volume; turnover. The quantity of goods produced or the number of transactions executed in a given period.
136. 当座 とうざ For the time being; current account; immediate. Either a temporary stopgap measure or a bank current account for frequent transactions.
137. 騰落 とうらく Rise and fall of prices; fluctuation. The combined upward and downward movement of market prices or indices.
138. 特需 とくじゅ Special demand; procurement boom. An extraordinary surge in demand, typically stimulated by government procurement or exceptional circums...
139. 取り付け騒ぎ とりつけさわぎ Bank run; rush to withdraw deposits. A panic-driven mass withdrawal of funds from a financial institution feared to be insolvent.
140. 問屋 とんや Wholesale dealer; wholesaler; middleman. A business that purchases goods from producers and resells them to retailers.
141. 独占 どくせん Monopoly; exclusive possession. Control of a market or resource by a single entity, excluding all competition.
142. 内部留保 ないぶりゅうほ Retained earnings; internal reserves. Corporate profits kept within the company rather than distributed to shareholders.
143. 荷受け にうけ Receipt of goods; acceptance of a consignment; taking delivery. The formal acceptance of incoming shipped merchandise.
144. 入札 にゅうさつ Bid; tender; sealed bid. Submitting a price or proposal to win a contract, acquire goods at auction, or participate in public procurement.
145. 値崩れ ねくずれ Price collapse; sharp drop in prices. A sudden and severe decline in market prices, often caused by oversupply or panic selling.
146. 値鞘 ねざや Price difference; spread; margin. The gap between two prices — such as buying and selling prices or prices in different markets.
147. 値引き ねびき Price reduction; discount; markdown. Lowering the listed price of goods or services.
148. 値踏み ねぶみ Appraisal; valuation; estimation; sizing up. Assessing the monetary value of something or evaluating a person or situation.
149. 暖簾 のれん Goodwill (business); shop curtain; reputation. The intangible value of a business's name, history, and customer relationships.
150. 廃業 はいぎょう Going out of business; closing down; ceasing operations. The permanent cessation of a business or professional practice.
151. 背任 はいにん Breach of trust; malfeasance. The act of a person in a position of trust deliberately acting against the interests of those they represent.
152. 発注 はっちゅう Placing an order; ordering goods or services; commissioning work from a supplier or contractor.
153. 反落 はんらく A price decline following a rally; pullback; reversal. A reactive fall in prices after a period of gains.
154. 販路 はんろ Sales channel; distribution route; market outlet through which products reach consumers.
155. 売却 ばいきゃく Sale; disposal; selling off an asset, property, or holding. Implies a deliberate act of divesting something significant.
156. 買収 ばいしゅう Acquisition; corporate takeover or buyout. Also: bribery or buying someone's cooperation or vote.
157. 引当金 ひきあてきん Provision; reserve; allowance. Funds set aside in accounting to cover anticipated future expenses or losses.
158. 引き締め ひきしめ Tightening; austerity; restraint. The act of tightening monetary policy, budgets, credit, or internal discipline.
159. 引き渡し ひきわたし Delivery; handover; transfer of possession. Also: extradition of a suspect to another jurisdiction.
160. 日歩 ひぶ Daily interest rate. The amount of interest accrued per day, expressed as a rate per unit of principal.
161. 費用対効果 ひようたいこうか Cost-effectiveness; cost-benefit ratio. The measure of the benefits gained relative to the costs incurred.
162. 含み益 ふくみえき Unrealised gain; paper profit. The increase in value of a held asset that has not yet been sold to crystallise the gain.
163. 含み損 ふくみぞん Unrealised loss; paper loss. The decrease in value of a held asset that has not yet been sold to crystallise the loss.
164. 不良債権 ふりょうさいけん Non-performing loan (NPL); bad debt. A loan or receivable where repayment is unlikely due to the borrower's default or financial distress.
165. 不渡り ふわたり Dishonoured cheque or bill; default on a payment instrument; a payment that fails to clear.
166. 粉飾決算 ふんしょくけっさん Falsification of financial accounts; window-dressing of accounts. The fraudulent manipulation of financial statements to present a better...
167. 歩合 ぶあい Commission; percentage-based payment; proportional rate or share. Most commonly refers to a sales commission tied to performance.
168. 変動費 へんどうひ Variable costs; variable expenses. Costs that change proportionally with production volume or business activity.
169. 補助金 ほじょきん Subsidy; grant; financial aid provided by governments or organisations to support specific activities without requiring repayment.
170. 発起人 ほっきにん Founder; incorporator; promoter. The person or persons who initiate the formation of a company and are legally responsible for the incorp...
171. 簿記 ぼき Bookkeeping; the systematic recording of financial transactions in a business.
172. 見返り みかえり Return; reward; compensation; something received in exchange for an action. Also: collateral or counter-security for a loan.
173. 見切り みきり Giving up; writing something off; cutting losses. Also: clearance pricing to quickly sell off remaining stock.
174. 見込み客 みこみきゃく Prospective customer; potential client; sales lead. Someone identified as a likely buyer who has not yet made a purchase.
175. 水増し みずまし Padding; inflating; watering down. The act of artificially increasing numbers, quantities, or content beyond what is genuine.
176. 名義 めいぎ Name under which something is registered or held; nominal title; official ownership designation.
177. 名目 めいもく Nominal; in name only; stated pretext that conceals the true purpose or substance.
178. 目減り めべり Shrinkage; depreciation; measurable loss of value, quantity, or volume.
179. 持ち株 もちかぶ Stock holdings; shares owned; the equity stake an individual or institution currently holds.
180. 持ち直す もちなおす To recover; to rally; to pick up; to regain stability after a period of decline.
181. 元締め もとじめ Controlling agent; head organiser; the person or organisation at the apex of a network or operation.
182. 元手 もとで Capital; initial funds; seed money; the principal sum invested or risked before any profit is made.
183. 約定 やくじょう Contract; agreement; an executed commitment — in securities, a confirmed and matched trade.
184. 約款 やっかん Terms and conditions; contractual provisions; the standardised clauses forming a contract or policy.
185. 落札 らくさつ Winning a bid; successful tender; being awarded a contract or lot through a competitive bidding process.
186. 利益率 りえきりつ Profit margin; profit ratio; the percentage of revenue that constitutes profit.
187. 利食い りぐい Profit-taking; selling to lock in gains; closing a position to realise accumulated profits.
188. 利鞘 りざや Profit spread; margin between buying and selling prices; the gap between borrowing costs and lending rates.
189. 利ざや りざや Profit spread; arbitrage margin; the price differential between two markets exploited for gain.
190. 利幅 りはば Profit margin; markup; the breadth or magnitude of profit earned on a transaction or product.
191. 利回り りまわり Yield; return on investment; the annual income generated by an investment as a percentage of its price.
192. 流通 りゅうつう Distribution; circulation; logistics; the movement of goods and money through the economy.
193. 稟議 りんぎ Internal approval process; the circulation of a proposal through a hierarchy for collective sign-off.
194. 累進 るいしん Progressive; graduated; incrementally increasing in rate or burden as the base value grows.
195. 累損 るいそん Accumulated deficit; cumulative loss; the total net losses carried forward on a balance sheet.
196. 連結 れんけつ Consolidation; linking; coupling — in accounting, the aggregation of a parent and subsidiaries into one financial statement.
197. 連鎖倒産 れんさとうさん Chain bankruptcy; domino insolvency; a cascade of corporate failures triggered by one company's collapse.
198. 労使 ろうし Labour and management; employees and employers together as the two parties of industrial relations.
199. 割当 わりあて Allotment; allocation; quota; the distribution of a fixed portion to each party.
200. 割り増し わりまし Surcharge; premium; extra charge added on top of the base price or rate.