Consignment purchase - Itakukaitsuke

...It is the buying and selling of goods entrusted to another trader by paying a set commission, and can be divided into "consignment sales," in which the selling is entrusted to another trader, and "consignment purchase," in which the purchasing is entrusted to another trader. The trader who receives the commission in a consignment sale, that is, the consignee, generally corresponds to a wholesaler under the Japanese Commercial Code and conducts the transaction under its own name, but the profit or loss arising from the transaction usually belongs to the consignor. Therefore, in consignment sales, the consignor sells the goods entrusted to them by the consignor under its own name and pays the consignor the amount minus the commission from the sale, while in consignment purchases, the consignor purchases the goods entrusted to them under its own name and charges the consignor the amount plus the commission. ...

*Some of the terms used in this document are explained below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…所定の手数料を支払い，他の業者に委託して行う商品の売買のことであり，販売を委託する〈委託販売〉と，買付けを委託する〈委託買付〉に分けられる。委託売買において委託を受ける業者，すなわち受託者は，おおむね日本における商法上の問屋に該当し，自己の名義で取引を行うが，取引から生ずる損益はあくまでも委託者に帰属するのが通例である。したがって委託販売では，委託者からゆだねられた商品を自己の名義で販売し，その代金から手数料を差し引いたものを委託者に支払い，また委託買付では，買付けを委託された商品を自己の名義で買い付け，その代金に手数料を加えた金額を委託者に請求する。…

※「委託買付け」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報