帳簿

• Reading: ちょうぼ
• Romaji: chōbo
• Kanji breakdown: 帳 (chō) — register, account book, notebook; 簿 (bo) — book of records, register, ledger
• Pronunciation: /tɕoː.bo/

Meaning

Account book; ledger; register. A systematic record of financial transactions maintained by a business.

A formal accounting term for the books in which income, expenses, assets, and liabilities are recorded. 帳簿の記帳 (bookkeeping), 帳簿の閲覧 (inspection of books), and 二重帳簿 (double-bookkeeping for tax fraud) are key collocations. Under Japanese tax law, businesses are legally required to maintain 帳簿 and retain them for specified periods. The term is slightly more formal and broader than 台帳 (which applies to specific registers).

Examples

1. 税務調査官が会社の帳簿を精査した結果、数千万円の申告漏れが発覚した。 When a tax inspector scrutinised the company's account books, unreported income of tens of millions of yen came to light.
2. 帳簿上は黒字でも、実際のキャッシュフローが不足している企業は珍しくない。 It is not uncommon for a company to show a profit on paper in its account books while its actual cash flow is insufficient.
3. 二重帳簿の作成は脱税行為に当たり、厳しい刑事罰の対象となる。 Keeping double sets of books constitutes tax evasion and is subject to severe criminal penalties.

Usage Guide

Context: accounting, tax, business law, bookkeeping

Tone: neutral

Origin & History

Compound of 帳 (cho, notebook/register) and 簿 (bo, book of records/register). Both characters independently refer to record books; their combination intensifies the sense of an official, systematic register. Historically used by merchants from the Edo period.

Cultural Context

Era: Edo Period

Generation: Adults

Social background: Business