When you address someone in business, you should add “sama” or “san” after their surname. During work, generally keigo (honorific expressions) is used. When you meet a client, don’t come later than the appointed time. It is advisable to arrive five to ten minutes earlier than promised. If you are going to be late be sure to inform them over the phone beforehand. You should remove your coat or scarf before entering an office. When discussing business in a Japanese room, you may be required to remove your shoes. In this situation, you should place them with the toes facing towards the exit. When you meet a person for the first time, you should hand over your business card to that person. It is not customary to hug in Japan. The phrase “Osewani natte orimasu” is often used as a greeting. Sometimes, you may bring a gift as a token of gratitude. In conversation you should sit straight. Conduct such as crossing your legs, putting your elbow on the table, or turning to one side, creates a bad impression. To introduce awkward topics, you should use “cushion words.” For example: “Osore irimasu ga,” and “Shitsurei desu ga.” Whatever the country, a smile and an easy to understand style of speech creates a good impression.