The cold wave has arrived and the cold days are continuing. The city is beginning to have the atmosphere of the season of the teacher. This week, the 21st was the day of the winter solstice. In Japan, it is customary to eat pumpkin and take a yuzu bath on the winter solstice, and this is also the custom in Korea. Now here is a problem! In Korea, people eat foods with "pa" in Korean on the winter solstice. What is it? Bread (빵)?　Pineapple (파인애플)?　Or pasta? (파스타) Hint...

In Part 2, we will introduce a tax that is difficult to determine whether it is a national tax or a local tax. In Part 2, we will introduce a tax that is difficult to determine whether it is a national tax or a local tax: the "Local Corporation Tax. It starts with "Local Corporation" but is a national tax. It starts with "local corporation," but it is a national tax. Hmmm, wonderful! What do you mean?

The end of the year is approaching, and many of you are probably preparing for year-end adjustments and tax returns. So, in this issue, we will introduce some English expressions related to taxes. For the first time, we will start with the structure of tax. First of all, there are two types of taxes: National Tax, which is levied by the national government, and Local Tax, which is levied by local governments, etc. Each type of tax includes Income Taxation, Consumption Taxati...

Did you know what "OOO" means? Actually, it is an abbreviation of "Out Of Office," which indicates that the employee is not in the company. Apart from "telecommuting" = "work from home" delivered previously, "OOO" can also be used when you want to be a little vague without clearly saying that you or your colleagues are "at home" or when you are not at work due to paid vacation. Of course, it can also be used for serious purposes, such as going out to visit a customer, etc. Do...

What is this? Are all three letters 0 (zero), O (o), or even 0 (circle)? It is hard to think of using 0 (circle) in English expressions, so the only ones that remain are zero or O. Hint: Recently, schedules are often managed by PCs, but this expression is not used for people in the office. We will send out the answers at 12:00 on December 21 (Mon.), around the time everyone starts their lunch break, so please look forward to it!