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🛏 | [Ashitano Onsen Japan National Hot Spring Trip] ① Tomonoura Onsen


[Ashitano Onsen Japan National Hot Spring Trip] ① Tomonoura Onsen

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Tomonoura Onsen About 30 minutes by car south of JR Fukuyama Station, a hot spring in Tomonoura, one of the most scenic spots in the Seto Inland Sea at the tip of the Numakuma Peninsula ... → Continue reading


Ashitano is a cross-media between the Web and free papers that delivers content that "enjoys tomorrow", mainly in Hiroshima.In the latest issue, you can enjoy the summer of Suooshima, which is also called "Hawaii in Setouchi", on a drive trip!

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Regular holidays

Wikipedia saysRegular holidaysThere is no encyclopedia article titled "(List of pages with "regular holiday" in the title/List of pages starting with "regular holiday".
instead ofWiktionarypage of"Regular holidaysMay be useful.

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Sales(Eigyo) means to carry out business for the purpose of profit.From here, a certain act is said to be business.It is also used as a term to refer to a collection of corporate activities.Each will be described in detail below.

Sales as an act

Definition of sales

Sales as a human actProfit(In the usual senseprofitIt means to carry out business for the purpose of (in other words, acquisition of). "Running" in the case of "running a restaurant or liquor store" means "business", and "business" in the case of "business hours" often posted at the storefront also means exactly this.

As explained above, the general wisdomCommercial lawAccording to the regulations ofPerforming the same kind of actions continuously and repeatedly for the purpose of "profitable"Refers to.

  1. As a result, as long as it is for commercial purposesIf you couldn't make a profitBut it corresponds to business.
  2. Initially, as long as there is an intention to continue / repeatIf you quit onceBut it corresponds to sales[1].

For example, in the case of restaurants and liquor stores, opening a store and selling it is generally called "sales", but that is just a narrow sense of "store sales".[2]..The various acts of "running a business" in pursuit of profits as a corporation are businesses in a broad sense.

Even if the store is temporarily closed, in-house meetings, POP and leaflet production, distribution and exhibition, site production and information update, ordering work, inventory confirmation and inventory control, store cleaning, employee education , Customer support, product shipping, market research, business trips and inspections ...Doing business as a corporationIs considered[3]..The same is true even if these do not directly or indirectly bring benefits.

Classification in commercial conduct

About commercial conductCommercial lawThe business activities of "sales" can be classified as follows.

Absolute business practices
Whether it is a business or not, it is a commercial act. (Article 501 of the Commercial Code)
Commercial conduct
What is done as a business is a commercial act. (Article 502 of the Commercial Code)
Ancillary business practices
The act that a merchant does for its business is a commercial act. (Article 503 of the Commercial Code)

Furthermore, as a commercial act under the special law,Underwriting of trust,Inexhaustibleand so on.For this reason, those who engage in these acts are "merchants."In addition, if the same kind of act is repeated for the purpose of profit, it falls under business.[4].

Cases that do not correspond to sales

Occupations not applicable to sales

  • Acts of doctors, lawyers, etc. that do not fall under the above-mentioned commercial acts are not "business".The same applies to school corporations and teachers.
  • Even if a primitive producer such as agriculture, fishery, or livestock industry sells its product without having a store, it is not a "sales" because it is excluded from the concept of a merchant.
  • Since the proviso of Article 502 of the Commercial Code stipulates that "the act of a person who manufactures goods or engages in labor exclusively for the purpose of earning wages is not limited to this", acts such as office workers and internal employment are also included. Not in business[5].

Corporations that do not fall under business

In the case of corporations, private corporations can be broadly divided into "profit corporations," "public interest corporations," and "corporations other than those."

Corporation to be in business
According to the provisions of the Companies Act, a commercial corporationLtd.,Partnership company,Joint stock companyorA limited companyHowever, the act of doing the business and the act of doing it for the business are "commercial acts" (Article 5 of the Companies Act), and all are business (excluding those related to capital transactions, etc.).
Corporations other than commercial corporations and public interest corporationsRegarding, under the Stamp Tax Law, a corporation other than a company that can distribute or distribute profits or surplus in consideration of the actual situation of the business is a third party other than the investor. Businesses conducted on a person are included in sales (businesses conducted on an investor are not included in sales).
Corporation that does not become a business
Public interest group corporation corporation,Public interest incorporated foundation,Public interest corporations such as school corporationsWith regard to, even if the act of obtaining the funds necessary for the corporation to achieve its purpose corresponds to a commercial act, it does not fall under business.
In addition, the establishment was approved by the Specified Nonprofit Activity Promotion Law,Specified non-profit organization (so-called NPO corporation)Does not fall under business if the articles of incorporation stipulate that profits or surplus cannot be distributed or distributed.

Sales as a profession

Although it is a business that is carried out for commercial purposes, promoting activities such as selling some kind of product is sometimes called "sales" in particular.The person in charge"Sales" "Salesperson" "Salesman" "Salesman"And so on.In a broad sense, it refers to the department in charge of negotiations with customers (sales department).

In addition,singer(EspeciallyEnkaSinger)EntertainerIs a relatively small box office (In-store eventIn some cases it is called business. Sales in this case are mainlytv set,radioな どMass mediaIt is used to contrast with the work that is exposed to many people through.

Legal business means repeating certain actions for commercial purposes. The problem with this conceptCommercial Code Article 502It is in the interpretation of business commerce prescribed in. The actions listed in Article 502 of the Commercial Code are not repeated until they are repeatedly and continuously performed for the purpose of profit.Business practiceIs said to be.

Sales as the name of all corporate activities

Legally, sales may be used as a term that refers to overall corporate activities such as corporate assets and their operating methods, rather than individual actions. People and companiesBusiness transferThe term "sales" does not mean the act of commercial purpose itself, but rather the equipment used for corporate activities andReceivable-debtSuch asKnow-howFacts with economic value such as customer information, customer information, and suppliers (“Goodwill"Also referred to as")[6].

Business day, business hours

The day of business (ie,Days OffNon-business days) are called business days, and the time from the start of business to the end of business is called business hours.In some cases, such as financial institutions and customs business operators, laws and regulations stipulate regulations on business days and business hours.In addition, as a legal term, especiallybusinessmanFor companies that are not (if assumed), the word "sales" may be avoided and different terms may be used.

The following are available for business days.

The following items correspond to business hours.


[How to use footnotes]
  1. ^ National Tax Agency. “Significance of sales”. Laws, etc.> Questions and Answers> Stamp Duty (National Tax Agency). https://www.nta.go.jp/law/shitsugi/inshi/19/01.htm October 2021th, 7Browse. 
  2. ^ A similar example of "sales in a narrow sense" here is "sales sales".
  3. ^ Even if the general customer is notified of "closed today" or "temporarily closed", the company will be treated as a business.
  4. ^ National Tax Agency. “Significance of sales”. Laws, etc.> Questions and Answers> Stamp Duty (National Tax Agency). https://www.nta.go.jp/law/shitsugi/inshi/19/01.htm October 2021th, 7Browse. 
  5. ^ National Tax Agency. “Significance of sales”. Laws, etc.> Questions and Answers> Stamp Duty (National Tax Agency). https://www.nta.go.jp/law/shitsugi/inshi/19/01.htm October 2021th, 7Browse. 
  6. ^ Hiroshi Kaneko et al., “Literary Dictionary of Law (new edition)” (Yuhikaku, 1994)

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