sales rebate
A refund or discount given to a buyer based on the total amount of purchases over a period. Common in business and accounting contexts.
A sales rebate is applied based on the annual sales amount.
リベート is a loanword often used for rebates or kickbacks, sometimes with a negative nuance, while 売上割り戻し is a neutral business term for a sales-based rebate.
Compound of 売上 (sales) + 割り戻し (rebate, discount). The exact historical derivation is uncertain, but the term is a straightforward business compound.