OFFICIAL LETTER 10179/HAN-QLDN4 ABOUT PERSONAL INCOME TAX ALLOCATION:

SUMMARY OF SOME NEW POINTS OF CORPORATE INCOME TAX LAW 2025

OFFICIAL LETTER 953/DAN-QLDN2 ON THE CONTENT OF THE TRADE DISCOUNT INVOICE:

If you want to work in Japan, you might hear the word “horenso” being used around your new office. This isn’t the Japanese word for spinach, which is ほうれん草 (hourenso); the Japanese business word horenso is actually an acronym: 報・連・相 (hou・ren・sou) stands for report・communicate・consult. These three values are the backbone to keeping a healthy flow of information going within the company’s infrastructure. If you find yourself working in a Japanese company, the chances are you’ll be expected to uphold the practices of HORENSO.

Kaizen emerged as a concept in Japan following World War II. The Japanese word 改 (“kai”) means “change” and 善 (“zen”) means “good”. The philosophy was designed by Masaaki Imai. The Toyota production system is renowned for its Kaizen philosophy. In this approach, frontline workers are encouraged to halt their production line upon encountering a deviation by pulling an andon cord. They are then expected to collaborate with their supervisor to suggest and implement improvements aimed at resolving this deviation.

Introduction 5S is a system to reduce waste and optimize productivity through maintaining an orderly workplace and using visual cues to achieve more consistent operational results. Implementation of this method "cleans up" and organizes the workplace basically in its existing configuration, and it is typically the first lean method which organizations implement.