- It was such meaning! Entertainment and social expenses in Japanese economy society -
Although the taxes are the duty of the citizen, no one wants to pay a lot of taxes.
As you know, the taxes are imposed to the profit which deducted expenses from the income.
In order to enlarge the profit, the income must be increased and expenses must be reduced. As the result, naturally the taxes increase.
However, everyone wants to reduce taxes.
Therefore companies thought that increasing expenses is better than paying taxes, if expenses are the cost for the larger business.
But it is not easy to find out expenses for doing business more greatly.
Then they thought that it was better to use expenses for their own eating and drinking.
This is the expense called entertainment and social expenses in Japanese economy society.
Originally, the entertainment and social expenses is the cost for increasing new customers or making relations with important customers continue indefinitely satisfactorily.
Especially it is the indispensable cost for medium and small-sized companies.
Of course, the authorities of the side, who collect taxes, made a tax law not to accept the entertainment and social expenses of big companies except the medium and small-sized companies at all as an expense.
Therefore, in the case of big companies, their taxes also increase according to the entertainment and social expenses that they spent.
Nevertheless, the big companies are still using the entertainment and social expenses a lot.
In the background, we can see that even the big companies, called excellent company, have been held down their employee's salary to the level low as not the countervalue of work but wages for living.
On the other hand, the bigger right for spending entertainment and social expenses was given to the superior employees, who always contribute to the company, in order to cover their salary.
And employees have been forced to compete with their colleagues in order to win a promotion.
So, the superior businessmen have been able to spend the entertainment and social expenses a lot.
But, they feel diffident about spending the entertainment and social expenses, i.e., the cost of their company, only for themselves.
So they have devised a good reason as Just cause that they spend it in order to facilitate communication with their colleagues.
"Nommunication" as Japanese-English word was born from the above-mentioned circumstances.
This is the compound word which “Communication” combined with "Nomu" of the meaning of drinking alcohol in Japanese.
Furthermore, the concept, that "Home" and "Work" which they drink with their colleagues were opposed to each other, was also born, because families can seldom enjoy this benefit.
It is thought that this system was one of the driving forces that developed the economy of Japan greatly.
However, in order to maintain this system, lifetime employment system is required as a premise.
Now, the new times have already come.
The lifetime employment system in Japan is collapsing during “Lost 20 years”, and companies are required to build a new system.
From now on, if you meet a businessman spending the entertainment and social expenses a lot, you should think that his company has no power corresponding to the new era.
----- by Mori-sensei MJI.
― そうだったのか!日本の交際費(こうさいひ) ―
ご存じのとおり税金は収入(しゅうにゅう)から経費(けいひ)を引(ひ)いた儲け(もうけ)に対してかかります。
儲け(もうけ)を大きくする為には、収入を増(ふ)やし、経費を少なくしなければなりません。
当然(とうぜん)税金も増えます。しかし、税金は少なくしたい。
そこで企業は、商売をより大きくするための経費なら、経費を増やす方がいいと考えます。
と言っても、商売を大きくするための経費なんて、そう簡単には見つかりません。
それならいっそ自分たちで飲み食い(のみくい)に使っちゃおうというのが交際費という経費です。
交際費は本来、新しいお客様を増(ふ)やしたり、
大事なお客様との関係(かんけい)を良好(りょうこう)に永続(えいぞく)させるための経費で、
特に中小企業(ちゅうしょうきぎょう)にとっては欠(か)かせない経費です。
そこで、税金を徴収(ちょうしゅう)する側(がわ)の当局(とうきょく)は、中小企業に対しては
一定限度(いっていげんど)まで交際費を経費として認めるけれど、
大企業には交際費を一切(いっさい)経費として認めないという法律(ほうりつ)を作りました。
従って、大企業(だいきぎょう)の場合は交際費を使えば使うほど税金も増えるのです。
にもかかわらず、大企業も交際費をたくさん使っています。
その背景(はいけい)には、大企業といえども社員の給料を、仕事の対価(たいか)としてではなく、生活給(せいかつきゅう)として低く抑(おさ)えてきたということがあるのです。
一方、仕事のできる人には交際費を使う権限(けんげん)を大きくすることで、仕事ができる人の給料(きゅうりょう)を補填(ほてん)し、社員(しゃいん)同士(どうし)を競(きそ)わせてきたのです。
こうして仕事のできるビジネスマンほど交際費をたくさん使ってきたのです。
ただし自分の為(ため)だけに交際費すなわち会社の経費を使うのは気が引(ひ)けることもあり、部下や仲間とのコミュニケーションを円滑(えんかつ)にする為(ため)に使うのだという大義名分(たいぎめいぶん)を考え出しました。
ここから生まれたのがノミニケーションという和製英語(わせいえいご)です。
日本語でお酒を飲むという意味の“NOMU“とコミュニケーションが結合(けつごう)した合成語(ごうせいご)です。
奥様方(おくさまがた)はこの恩恵(おんけい)をあまり享受(きょうじゅ)できませんから、会社の仲間や部下と飲んで遊ぶ「仕事」と「家庭」が対立(たいりつ)する概念(がいねん)にもなってしまいました。
このシステムが日本の経済を大きく発展(はってん)させた原動力(げんどうりょく)のひとつになったと思われますが、このシステムを維持(いじ)するためには終身(しゅうしん)雇用制(こようせい)が前提(ぜんてい)となります。
時代は変わりました。失(うしな)われた20年の間(あいだ)に終身雇用制(しゅうしんこようせい)は崩壊(ほうかい)しつつあり、企業は新しいシステムを構築(こうちく)することが求められています。
今からは、交際費をたくさん使うビジネスマンを見たら、その会社は新しい時代に対応(たいおう)する力のない会社と考えた方(ほう)がいいかもしれませんね。
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