ライトイヤージャパン List of News Articles

To build a trusting relationship with the Mexican staff, I have established an equal relationship between myself as the manager and the Mexican staff as the foundation, and I have consistently engaged in discussions with the Mexican staff to establish rules that ensure fairness for everyone, from the beginning until now. Each time we try to establish a rule, we hold discussions with all the Mexican staff, allowing everyone to share their thoughts and opinions. The goal is to ensure that everyone is satisfied and that the rules are fair, so I do not make decisions unilaterally. Reflecting on Mexico's history, we do not allow for a single dictator here. Since it takes time to establish rules, the process is very slow and may seem inefficient. The rules we have created include stipulations such as tardiness or rule violations affecting tips and bonus assessments, and providing incentives when sales exceed a certain amount and the checklist is followed, as well as clarifying skills and other aspects. As a result, I believe it has been effective since the number of people leaving the company due to dissatisfaction has decreased. At the start of our business, there were 15 Mexican staff members, but over two years, that number has doubled to 30. Now that we have a larger team, we aim to set a day for rule-making every three months or every six months.

From my perspective, Mexico is a country where those who work hard find it difficult to be rewarded, and I believe the minimum wage is far too low compared to the cost of living. Historically, due to colonial rule, dictatorship, and the rise of the mafia, I think one aspect of Mexican identity is that Mexicans must absolutely submit to those in power. From the staff's perspective, those in power are the owners and bosses. Since they are the owners, there is a sense that one must absolutely submit to them, but respect is not necessarily given. On the surface, Mexico appears to be a country with strong labor rights. However, in reality, the owners often do as they please. Therefore, to create an environment where Mexican staff can work comfortably and feel attached to the company, we emphasized building trust.

First and foremost, the ideal for our business in Mexico is to become the number one in the Japanese restaurant industry in Baja California. We are looking for individuals who can understand and respond to this ideal, regardless of whether they are Japanese or Mexican. However, simply recruiting in both Japan and Mexico does not guarantee that we will gather the ideal candidates, so I have decided to enhance the brand power of Mexipon to attract the right talent. For the Japanese, we conduct training in Mexico every year, creating opportunities to directly experience authentic Mexican cuisine and atmosphere, thus establishing an environment for learning. After opening in Mexico, we have famous Mexican chefs visiting our restaurant, and by building connections with them, we hope to create opportunities for them to visit Japan and our Japanese restaurants in the future, fostering mutual exchange and raising overall motivation. This is the direction I wish to pursue. As for the Mexicans, I believe it is a country where hard work does not always lead to reward, so I want to create a place and system where they can thrive more. Our policy includes raising wages, creating an enjoyable environment for staff, and implementing a training system that allows them to experience authentic Japan.

Recently, Japanese companies have shown a tendency to establish production bases not only in Asia but also in South America, with a notable increase in automotive parts-related businesses in Mexico. Due to the trade friction issues between the U.S. and China, Mexico has become an increasingly important region. Among those who have moved to Mexico for work and those supporting expatriates in Japan, many may be experiencing frustration in understanding each other from various perspectives, not only due to language differences but also due to the differences between Mexicans and Japanese, as well as the cultural differences between Mexico and Japan. In hopes of being of some assistance to such individuals, we interviewed a Japanese man who, through his solo efforts in Mexico, turned a ramen shop for Mexicans into a thriving business in just two years. We hope you will find it worthwhile to read!

China, like Japan, has a system for carryover losses and carryover periods. I have written about the carryover losses and carryover periods applicable to Chinese corporations. This is a concise column that can be read in about a minute, containing only the necessary information, so please take a look.

China, like Japan, has a system for carryforward losses and carryforward periods. I have written about the carryforward losses and carryforward periods applicable to Chinese corporations. This is a concise column that can be read in about a minute, containing only the necessary information, so please take a look.

If it is related to "domestic passenger transport services in China," general VAT taxpayers can deduct the following VAT amounts as input VAT, even if they do not have a special VAT invoice, based on the VAT electronic ordinary invoice or tickets. Ride-sharing The VAT electronic ordinary invoice must include the company name, taxpayer identification number, tax rate, tax amount, etc., and must also state "transport services * passenger transport service fees" in the "goods or taxable services, service name" section. The tax amount specified on the invoice can be deducted as input VAT. Domestic flights The invoice must be for domestic flights and include the "personal information of the passenger (name, ID number or passport number)" on the "air transport electronic passenger ticket itinerary." International flights are not eligible. The input VAT amount is calculated using the formula: (ticket price + fuel surcharge) ÷ (1 + 9%) × 9%. Railway The "railway ticket" must include the "personal information of the passenger (name, ID number or passport number)." The input VAT amount is calculated using the formula: (amount of the railway ticket) ÷ (1 + 9%) × 9%. Furthermore, for domestic flights and train passengers, the eligible individuals are those who have signed an employment contract with the company or those who are stationed at the company through a personnel dispatch agency.

As a result of frequently withdrawing Japanese yen at Japanese bank ATMs using cash cards issued by various banks in China, we hear voices saying, "I suddenly can't withdraw from the ATM!" and "I can't withdraw even the year after I couldn't!" Therefore, I would like to share some points to be aware of when using these cards abroad. According to the regulations of the Foreign Currency Management Bureau (*), "The daily withdrawal limit for each card must not exceed the equivalent of 10,000 yuan," and "The annual withdrawal limit must not exceed a total of 100,000 yuan." If you own multiple cards, the total amount withdrawn from each card will be combined. For the two years in which you cannot withdraw cash, including the year you were unable to withdraw and the following year, cash withdrawals abroad will be completely prohibited. However, this restriction applies only to cash withdrawals abroad; you can use the card normally within the country. After two years, you will be able to withdraw cash abroad as before. While withdrawing Japanese yen at Japanese ATMs is very convenient due to the lack of currency exchange hassle and low fees, it is important to be mindful of the annual withdrawal limit.

The purpose of an accounting audit is for an independent third-party accounting firm to evaluate the reliability of financial statements and other accounting reports and report the results. Depending on the accounting firm, it is common in China for the firm to prepare an audit report that includes the financial statements and notes based on the final financial results determined after the audit. Companies established within the territory of China are required by the "Company Law of China" to prepare accounting reports after the end of each fiscal year and undergo an audit by an accounting firm as mandated by law. In practice, the audit report is referenced for the preparation of corporate income tax returns, and when distributing profits, it may be required to submit it as supporting documentation for the allowable dividend amount to tax authorities, foreign exchange control authorities, or banks conducting remittance procedures, making it necessary for various processes. Considering the corporate income tax return (due by the end of May of the following year), it is advisable to conduct the audit by around March of the following year and receive the audit report in April. However, since the fiscal year in China is set from January 1 to December 31, accounting firms are busy during that period, so it is recommended to request the accounting audit early.

This is a column written concisely to provide essential information about corporate income tax (known as corporate tax in Japan) in a way that anyone can easily understand. It can be read in about a minute, so please take a look if you're interested. I publish a column once a month in the Japanese information magazine "Shanghai Japi-on," aimed at Japanese residents in Shanghai. "Shanghai Japi-on" is recommended not only for Japanese residents in Shanghai but also for those traveling to Shanghai on business. It offers various local information, such as dining options and ways to enjoy Shanghai during that season. Be sure to check it out in advance when you are on a business trip to Shanghai.

This is a column that concisely summarizes the necessary information about personal income tax (similar to income tax in Japan) for expatriates returning midway through their assignments in China, written in a way that anyone can easily understand. It can be read in about a minute, so please take a look if you're interested. I submit a column once a month to "Shanghai Japion," a Japanese information magazine for residents in Shanghai. Shanghai Japion is recommended not only for Japanese residents in Shanghai but also for those traveling to Shanghai on business. It provides various local information, such as dining options and ways to enjoy Shanghai during that season. Be sure to check it out in advance when you are on a business trip to Shanghai.