Save Location 
Edit
Windows
<Steam Installation Directory>\Steam\steamapps\common\Recettear\save.dat
GOG
C:\Users\"USERNAME"\AppData\Local\VirtualStore\Program Files (x86)\Carpe Fulgur\Recettear - An Item Shops Tale\save.dat
Linux with steam compatibility tool
~/.steam/steam/steamapps/common/Recettear/save.dat
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