内部留保

• Reading: ないぶりゅうほ
• Romaji: naiburyuho
• Kanji breakdown: 内 (nai) — inside; 部 (bu) — part, section; 留 (ryu) — to retain; 保 (ho) — to keep
• Pronunciation: /na.i.bɯ.ɾʲɯ.ː.ho/

Meaning

Retained earnings; internal reserves. Corporate profits kept within the company rather than distributed to shareholders.

An accounting noun referring to after-tax earnings retained by a corporation to fund future investment, weather downturns, or repay debt. Japanese corporations have long been criticised for accumulating excessive 内部留保 instead of raising wages or returning capital to shareholders. A focal point in corporate governance reforms and wage increase policy debates in contemporary Japan.

Examples

1. 大企業が積み上げた内部留保を賃上げに活用すべきだという声が高まっている。 Calls are growing for large corporations to channel their accumulated retained earnings into wage increases.
2. 内部留保が厚い会社は景気後退の局面でも経営が安定しやすい。 Companies with substantial retained earnings tend to remain financially stable even during economic downturns.
3. 株主から内部留保の取り崩しを求める提案が総会で出された。 A shareholder proposal calling for the drawdown of retained earnings was raised at the general meeting.

Usage Guide

Context: accounting, corporate governance, economics

Tone: technical

Origin & History

From 内部 (naibu, internal) and 留保 (ryuho, retention, reservation). The compound precisely describes profits retained 'internally' within the company rather than paid out.

Cultural Context

Era: Modern

Generation: Business professionals

Social background: Corporate, financial