At the A1 level, you are just starting to learn Japanese. The word 横領 (おうりょう - ouryou) is a very difficult and advanced word. You do not need to use this word in your own conversations right now. However, it is a good word to know if you want to watch Japanese television or read simple news. What does it mean? It means 'embezzlement.' Embezzlement is a big word in English, too. Simply put, it means stealing money from your job or from someone who trusted you to keep their money safe. Imagine you work at a store. Your boss gives you the key to the cash register. Your job is to keep the money safe. If you take that money and buy a new phone for yourself, that is 横領. You took money that was not yours, but you had the key. This is different from a normal thief. A normal thief breaks into the store to take the money. That is called 泥棒 (どろぼう - dorobou). But if you work there and take the money, it is 横領. You will hear this word on the news (ニュース - nyuusu). The news anchor will look very serious. They will say someone did 横領. It is a bad crime. People go to jail for it. For now, just remember: 横領 = stealing money from your job. You do not need to write the kanji yet. The first kanji 横 means 'side' and the second kanji 領 means 'territory' or 'rule'. Together, they mean taking something in a bad way. When you hear 'ouryou' on TV, you will know someone did something very bad with money at their company. This will help you understand the feeling of the news story, even if you don't understand all the other words.
At the A2 level, you can understand basic sentences and common everyday topics. The word 横領 (おうりょう - ouryou) is still quite advanced for everyday use, but you will start seeing it if you try to read simple news articles or watch Japanese dramas. 横領 means 'embezzlement' or 'misappropriation.' It is a specific type of stealing. At this level, you should understand the difference between 盗む (ぬすむ - nusumu), which means to steal in general, and 横領. If a stranger takes your bag on the train, that is 盗む. But if an accountant at a company secretly takes the company's money and puts it in their own bank account, that is 横領. The key difference is 'trust.' The company trusted the accountant with the money. The accountant broke that trust. You can use this word with the verb する (suru) to make it an action: 横領する (ouryou suru - to embezzle). For example: 彼は会社のお金を横領した (Kare wa kaisha no okane o ouryou shita - He embezzled the company's money). In Japan, working at a company (会社 - kaisha) is very important. Trust between the company and the employee is a big deal. So, 横領 is considered a very serious crime. If someone does this, it is a huge scandal. It will be on the news, and the person will lose their job and probably go to prison. You might also hear the word 着服 (ちゃくふく - chakufuku). This has a very similar meaning. It literally means 'putting in one's clothes,' like secretly putting company money into your own pocket. It is a bit more casual than 横領, but both mean stealing money you were supposed to look after. Try to listen for these words when you watch Japanese TV shows about police or businesses.
At the B1 level, you are becoming more independent in your Japanese. You can read news headlines and understand the main points of TV broadcasts. 横領 (おうりょう - ouryou) is an essential vocabulary word for understanding Japanese news, especially stories about business and crime. By now, you know it means 'embezzlement.' At this stage, you should learn how it is used in passive sentences, which is very common in news reports. For example, 資金が横領された (shikin ga ouryou sareta - funds were embezzled). The news often focuses on the money or the company that was victimized before the criminal is officially found guilty. You should also learn related vocabulary. The money that is stolen is called 横領金 (ouryoukin) or 横領額 (ouryougaku - the embezzled amount). The incident itself is an 横領事件 (ouryou jiken - embezzlement case). It is important to understand the cultural weight of this word. In Japanese corporate culture, loyalty and harmony are highly valued. Committing 横領 is not just a financial crime; it is a massive betrayal of the group. When an embezzlement scandal happens, the president of the company often has to bow deeply on television and apologize to the public, even if they didn't commit the crime themselves, because they failed to manage their employees properly. You should also be careful not to use this word in casual situations. If your friend eats your snack, do not say 私のお菓子を横領した (watashi no okashi o ouryou shita). It sounds extremely strange and overly dramatic. Use words like 勝手に食べた (katte ni tabeta) instead. Reserve 横領 for serious discussions about real crimes, reading the newspaper, or discussing the plot of a serious legal or corporate drama.
At the B2 level, you are capable of discussing complex topics, including business, law, and society. 横領 (おうりょう - ouryou) is a crucial term for engaging in these discussions accurately. You must now understand the specific legal and corporate nuances of the word. The most important compound word to learn at this level is 業務上横領 (ぎょうむじょうおうりょう - gyoumujou ouryou), which translates to 'occupational embezzlement.' Under Japanese law, there is a strict distinction between simple embezzlement (like keeping a lost wallet you found) and occupational embezzlement (stealing money in your capacity as an employee or professional). 業務上横領 carries a much heavier prison sentence because it involves a severe breach of professional duty and trust. When you read the newspaper, this is the exact term you will see used for corporate scandals. You should be able to discuss the causes and consequences of 横領. For example, you might discuss how a lack of internal auditing (内部監査 - naibu kansa) or poor compliance (コンプライアンス - konpuraiansu) allowed the embezzlement to happen. You can use phrases like 横領が発覚する (ouryou ga hakkaku suru - the embezzlement is discovered) or 横領の疑いで逮捕される (ouryou no utagai de taiho sareru - arrested on suspicion of embezzlement). Furthermore, you should be able to distinguish 横領 from similar white-collar crimes like 詐欺 (さぎ - sagi, fraud) and 背任 (はいにん - hainin, breach of trust). While fraud involves deceiving someone to get their money, embezzlement involves taking money you already have legal access to. Breach of trust is broader and involves causing financial damage to the company by acting against your duties, even if you don't directly pocket the money yourself. Mastering these distinctions will make your Japanese sound highly professional and precise.
At the C1 level, you have an advanced, near-fluent grasp of Japanese. You can read complex legal documents, detailed financial news, and academic articles. Your understanding of 横領 (おうりょう - ouryou) must reflect this high level of proficiency, encompassing its legal definitions, societal implications, and precise usage in formal contexts. You should be comfortable reading and discussing the specific articles of the Japanese Penal Code (刑法 - keihou) related to property crimes. You understand that 横領罪 (ouryouzai - the crime of embezzlement) is defined by the unlawful conversion of entrusted property into one's own possession (不法領得の意思 - fuhou ryoutoku no ishi). You can discuss the nuances between 単純横領罪 (tanjun ouryouzai - simple embezzlement), 業務上横領罪 (gyoumujou ouryouzai - occupational embezzlement), and 遺失物等横領罪 (ishitsubutsutou ouryouzai - embezzlement of lost property). In corporate contexts, you can participate in high-level discussions about corporate governance (コーポレートガバナンス) and how to build systems to prevent 横領. You can articulate how embezzlement damages a company's brand value, leads to shareholder lawsuits, and destroys stakeholder trust. You are familiar with terms like 架空請求 (kakuu seikyuu - fictitious billing) or 帳簿の改ざん (choubo no kaizan - falsification of account books) as methods used to cover up 横領. Linguistically, you can use the word seamlessly in complex sentence structures. For instance: 長年にわたるずさんな資金管理が、結果として巨額の業務上横領を招く温床となった (Nagannen ni wataru zusan na shikin kanri ga, kekka to shite kyogaku no gyoumujou ouryou o maneku onshou to natta - Years of sloppy fund management ultimately became a hotbed that invited massive occupational embezzlement). At this level, 横領 is not just a vocabulary word; it is a concept you can analyze from legal, economic, and sociological perspectives in fluent Japanese.
At the C2 level, your proficiency is equivalent to that of a highly educated native speaker. You possess a masterful, nuanced understanding of 横領 (おうりょう - ouryou) and can engage in sophisticated academic, legal, or journalistic discourse regarding white-collar crime in Japan. You can analyze the psychological and systemic factors that lead to 横領 in traditional Japanese corporate structures. For example, you might discuss how the lifetime employment system (終身雇用 - shuushin koyou) and the strong emphasis on internal harmony (和 - wa) can sometimes create environments where internal checks and balances are weak, allowing individuals in positions of absolute trust to commit embezzlement undetected for decades. You can debate the effectiveness of the Whistleblower Protection Act (公益通報者保護法 - Koueki Tsuuhousha Hogo Hou) in uncovering 横領 incidents before they escalate. You are adept at using highly specialized terminology related to the investigation and prosecution of these crimes. You understand the role of the Special Investigation Squad of the Public Prosecutors Office (東京地検特捜部 - Tokyo Chiken Tokusoubu) in handling high-profile 横領 cases involving politicians or major corporate executives. You can read complex court verdicts and understand the judge's reasoning regarding the severity of the breach of trust and the calculation of damages. Furthermore, you can trace the etymology and historical usage of the kanji 横 and 領, understanding how the concept of 'unlawful possession' has evolved in Japanese legal history. You can effortlessly distinguish between 横領 and highly specific related legal concepts like 特別背任罪 (tokubetsu haininzai - aggravated breach of trust by corporate directors), understanding the subtle legal boundaries that determine which charge a prosecutor will pursue. Your use of the word is precise, authoritative, and deeply informed by Japanese legal and corporate culture.

横領 in 30 Seconds

  • Stealing entrusted money.
  • Corporate financial crime.
  • Breach of professional trust.
  • Illegal misappropriation of assets.

The Japanese word 横領 (おうりょう - ouryou) refers to the specific criminal act of embezzlement or the illegal misappropriation of funds, property, or assets that have been formally entrusted to an individual's care, management, or supervision. Unlike standard theft, where a person unlawfully takes something that belongs to someone else from their physical possession, embezzlement involves a breach of a pre-existing trust relationship. The perpetrator already has legal or professional access to the assets in question, often due to their occupational role, but they choose to use, transfer, or consume those assets for their own personal benefit dishonestly. This distinction is crucial in both Japanese legal frameworks and everyday news reporting.

Legal Definition
In the Japanese Penal Code, embezzlement is categorized under crimes against property, specifically focusing on the breach of trust and the unlawful conversion of entrusted property into one's own possession.

彼は会社の資金を横領したとして逮捕された。

To fully grasp the weight of this term, one must understand the cultural and corporate context of Japan, where loyalty, trust, and collective responsibility are paramount. When an employee commits embezzlement, it is not merely a financial loss for the company; it is viewed as a profound moral failure and a severe betrayal of the group's harmony and trust. The societal backlash against such acts is often severe, leading to immediate termination, public apologies by the company's executives, and criminal prosecution.

Corporate Impact
Companies often suffer immense reputational damage when an embezzlement scandal breaks, sometimes leading to the resignation of top management to take responsibility for the lack of oversight.

その銀行員は顧客の預金を横領していた。

The concept extends beyond just corporate environments. It can apply to public officials managing government funds, members of a club or association handling membership dues, or even individuals entrusted with managing the estate of a deceased relative. The core element remains the same: the abuse of authorized access for unauthorized personal gain. This makes the word highly specific and distinct from general terms for stealing.

Everyday Context
While a highly formal and legal term, it is commonly understood by the general public due to its frequent appearance in news media regarding corporate scandals.

彼女は組合費の横領を否定した。

In terms of linguistic structure, 横領 is a Sino-Japanese word (kango) composed of two kanji characters. The first character, 横 (yoko), typically means 'horizontal' or 'side,' but in legal and historical contexts, it carries the nuance of 'unreasonable,' 'arbitrary,' or 'perverse' (as in taking something sideways or unlawfully). The second character, 領 (ryou), means 'territory,' 'possession,' or 'to rule/manage.' Together, they literally paint a picture of taking possession of something in an arbitrary, unlawful, or sideways manner, perfectly encapsulating the concept of misappropriation.

警察は横領の疑いで捜査を開始した。

Understanding this word is essential for anyone looking to achieve fluency in reading Japanese newspapers, watching news broadcasts, or working in a Japanese corporate environment. It frequently appears alongside other financial and legal vocabulary, making it a cornerstone term for advanced comprehension of societal issues in Japan. The severity of the crime is reflected in the rigid, formal tone of the word itself, which commands a certain level of gravity whenever it is spoken or written.

長年にわたる横領がついに発覚した。

Using the word 横領 (ouryou) correctly requires an understanding of its grammatical function and the specific contexts in which it is appropriate. Primarily, 横領 functions as a noun (meishi). However, like many Sino-Japanese nouns (kango), it can be transformed into a verb by appending the suffix する (suru), creating the verb 横領する (ouryou suru), which means 'to embezzle' or 'to misappropriate.' This versatility allows it to be used in a wide variety of sentence structures, from simple declarative sentences to complex legal descriptions. When used as a noun, it often appears in compound words or is modified by descriptive clauses that detail the nature, amount, or circumstances of the embezzlement.

One of the most common ways you will see this word used is in the passive voice, particularly in news reporting. For example, 横領される (ouryou sareru) means 'to be embezzled.' You might read a headline stating that company funds were embezzled: 会社の資金が横領された (kaisha no shikin ga ouryou sareta). This passive construction is frequently used to emphasize the victim (the company or organization) or the stolen assets rather than the perpetrator, especially when the investigation is still ongoing and the suspect's guilt has not yet been formally proven in a court of law.

In addition to the verb forms, 横領 is frequently combined with other nouns to create highly specific legal and journalistic terms. The most critical of these is 業務上横領 (gyoumujou ouryou), which translates to 'occupational embezzlement.' This specific legal classification is used when the embezzlement is committed by someone in the course of their professional duties, such as an accountant, a bank teller, or a corporate executive. Under Japanese law, occupational embezzlement carries a significantly harsher penalty than simple embezzlement (単純横領 - tanjun ouryou), reflecting the deeper breach of trust involved when a professional abuses their position. Other common compounds include 横領罪 (ouryouzai - the crime of embezzlement), 横領事件 (ouryou jiken - an embezzlement case or incident), and 横領額 (ouryougaku - the embezzled amount).

When constructing sentences with 横領する, the object being embezzled is marked by the particle を (wo). For instance, お金を横領する (okane wo ouryou suru - to embezzle money) or 会社の財産を横領する (kaisha no zaisan wo ouryou suru - to embezzle company property). The person or entity from whom the assets are embezzled is often indicated by the particle から (kara - from) or by modifying the object directly, such as 顧客の口座から横領する (kokyaku no kouza kara ouryou suru - to embezzle from a customer's account). It is also common to see the motive or purpose expressed using the particle のために (no tame ni - for the purpose of), as in ギャンブルの借金を返すために横領した (gyanburu no shakkin wo kaesu tame ni ouryou shita - embezzled to pay off gambling debts).

It is crucial to remember the register and tone of this word. 横領 is a formal, serious term. It belongs in news reports, legal documents, corporate compliance manuals, and serious discussions about crime and ethics. It is not a word you would use jokingly or casually. If a friend accidentally eats the lunch you left in the shared refrigerator, accusing them of 横領 would be comically dramatic and linguistically inappropriate, unless used specifically for a highly sarcastic, hyperbolic effect. In such casual situations, words like 勝手に食べた (katte ni tabeta - ate without permission) or 盗み食いした (nusumigui shita - sneaked a bite) are much more appropriate. Mastering the use of 横領 means not only knowing its grammatical rules but also respecting its heavy, formal connotations.

The term 横領 (ouryou) is not a word you will encounter in everyday casual conversation, small talk, or lighthearted entertainment. Instead, its natural habitat is within the realms of formal news broadcasting, print journalism, legal proceedings, corporate environments, and specific genres of fiction that deal with crime, business, or law. Understanding where and how this word appears will significantly boost your listening and reading comprehension when engaging with more advanced, mature Japanese media and professional settings.

The most frequent place you will hear or read 横領 is in the news. Japanese news programs (ニュース番組 - nyuusu bangumi) and daily newspapers (新聞 - shinbun) frequently report on corporate scandals, political corruption, and financial crimes. When an employee of a bank, a public servant, or a corporate executive is caught misappropriating funds, the headlines will prominently feature the word 横領. News anchors will read reports detailing the 横領事件 (ouryou jiken - embezzlement case), often accompanied by graphics showing the 横領額 (ouryougaku - amount embezzled) and the timeline of the crime. In this context, the word is delivered with a serious, objective tone, reflecting the gravity of the legal violation and the public interest in the breach of trust.

Another critical environment where this word is prevalent is the corporate world, specifically within the context of compliance (コンプライアンス - konpuraiansu) and internal auditing (内部監査 - naibu kansa). In modern Japanese companies, strict adherence to legal and ethical standards is heavily emphasized. During new employee orientations, management training seminars, or annual compliance reviews, 横領 is frequently discussed as a primary example of severe workplace misconduct. Training materials will outline the mechanisms of 業務上横領 (gyoumujou ouryou - occupational embezzlement), the warning signs to look out for, and the catastrophic consequences for both the individual and the company if such an act is committed. In these settings, the word serves as a stark warning and a boundary marker for professional behavior.

You will also encounter this word frequently in Japanese legal dramas (リーガルドラマ - riigaru dorama), police procedural shows (刑事ドラマ - keiji dorama), and corporate thrillers. Popular television series, such as the massive hit 'Hanzawa Naoki,' which focuses on the intense, often cutthroat world of Japanese banking, frequently use terms like 横領 to drive the plot. In these fictional narratives, embezzlement is often the central mystery or the catalyst for a larger conflict involving cover-ups, blackmail, and power struggles. Characters will intensely debate the evidence of 横領, accuse rivals of the crime, or desperately try to hide their own misappropriations. Listening to how actors deliver the word in these dramatic contexts can provide excellent insight into its emotional weight and the societal stigma attached to it.

Finally, the word appears in legal and financial documentation. If you are studying Japanese law, preparing for the Japanese bar exam, or working in accounting or finance in Japan, 横領 is a fundamental vocabulary word. It appears in the Japanese Penal Code (刑法 - keihou), in court verdicts, in police reports, and in the detailed audit reports generated by accounting firms. In these highly specialized contexts, the precise legal definition, the distinction between simple and occupational embezzlement, and the specific elements required to prove the crime are meticulously analyzed. While a beginner language learner may not need to read these documents, recognizing the word is the first step toward understanding the complex legal and financial infrastructure of Japanese society.

When learning the word 横領 (ouryou), Japanese language learners frequently make several conceptual and linguistic mistakes, primarily due to the subtle differences between embezzlement and other forms of theft, as well as the specific legal and cultural nuances of the Japanese language. The most common error is using 横領 interchangeably with general words for stealing, such as 盗む (nusumu - to steal) or 窃盗 (settou - theft). While all embezzlement is a form of stealing, not all stealing is embezzlement. The critical distinction lies in the concept of possession and trust. 窃盗 involves taking property from someone else's possession without their consent. 横領, on the other hand, involves taking property that is already legally in your possession or under your management, but using it for an unauthorized, personal purpose. If a stranger breaks into a bank and takes money, that is 窃盗 (theft) or 強盗 (goutou - robbery). If the bank manager quietly transfers money from the vault into their personal account, that is 横領 (embezzlement). Failing to make this distinction can lead to confusing or legally inaccurate statements.

Another frequent mistake is confusing 横領 with 詐欺 (sagi - fraud). While both are white-collar crimes involving financial deception, the mechanism is different. 詐欺 involves deceiving someone so that they willingly hand over their money or property. The victim is tricked into giving up their assets. In 横領, there is no initial deception to gain the assets; the perpetrator already has legitimate access to them due to their job or a trust relationship, and the crime occurs when they secretly misappropriate those assets. For example, if someone calls an elderly person pretending to be their grandson in trouble and asks for money, that is 詐欺 (specifically, 'ore-ore sagi'). If an accountant entrusted with managing a company's payroll skims money off the top, that is 横領. Learners often mix these up when trying to describe complex financial crimes they read about in the news.

Learners also sometimes struggle with the register and appropriateness of the word. As mentioned previously, 横領 is a highly formal, serious, and legalistic term. A common mistake among intermediate learners who have just discovered the word is to use it in casual, everyday situations for comedic or exaggerated effect, without realizing how jarring it sounds to a native speaker. Saying 'My brother embezzled my slice of pizza' (兄が私のピザを横領した) sounds incredibly unnatural and overly dramatic in Japanese. In such cases, using simpler verbs like 取った (totta - took) or 盗み食いした (nusumigui shita - ate secretly) is much more natural. Reserve 横領 strictly for formal discussions of actual financial crimes or serious breaches of professional trust.

Furthermore, learners often miss the nuance of the compound 業務上横領 (gyoumujou ouryou - occupational embezzlement). In many Western legal systems, embezzlement inherently implies an occupational or fiduciary duty. In Japan, however, the law distinguishes between simple embezzlement (e.g., keeping a lost wallet you found instead of turning it in, which is a form of embezzlement under Japanese law known as 遺失物等横領 - ishitsubutsutou ouryou) and occupational embezzlement. When discussing corporate scandals, learners might just say 横領, which is understood, but using 業務上横領 demonstrates a much higher level of fluency and cultural awareness, as it accurately reflects the specific legal charge and the severe breach of professional duty that the Japanese media and public focus on. Understanding these distinctions prevents miscommunication and elevates the learner's Japanese to a more sophisticated, professional level.

To fully master the vocabulary surrounding financial crimes and misconduct in Japanese, it is essential to understand the words that are similar to 横領 (ouryou) and the subtle nuances that separate them. One of the most closely related terms is 着服 (chakufuku). Literally translating to 'putting on clothes,' in a figurative sense, it means to pocket money, misappropriate funds, or embezzle. While 着服 and 横領 are often used to describe the exact same action—an employee stealing company money—they differ significantly in tone and formality. 横領 is the strict, objective, legal term used in police reports, court documents, and formal news broadcasts. 着服 is slightly more colloquial and journalistic. It paints a more vivid, somewhat sleazy picture of someone quietly slipping money into their own pocket. You might hear 着服 in a slightly less formal news commentary or in a conversation among colleagues discussing a scandal, whereas 横領 would be the official charge.

Another related term is 使い込み (tsukaikomi). This word comes from the verb 使い込む (tsukaikomu), which means to embezzle, misappropriate, or spend money that is not yours. 使い込み focuses specifically on the act of spending the entrusted money. While 横領 refers to the overarching legal crime of taking the assets, 使い込み emphasizes the unauthorized consumption of those assets. For example, if a club treasurer takes the club's funds and spends them on a personal vacation, the act of taking the money is 横領, and the act of spending it on the vacation is 使い込み. It is a slightly softer, more descriptive term that is often used in everyday conversation to describe financial mismanagement or unauthorized spending, even in non-criminal contexts, such as a spouse secretly spending the family savings.

It is also important to compare 横領 with general terms for stealing, primarily 窃盗 (settou - theft) and 盗み (nusumi - stealing). As discussed in the common mistakes section, the key difference lies in possession. 窃盗 is the legal term for taking something from someone else's possession without permission (e.g., shoplifting, pickpocketing, burglary). 盗み is the general, everyday noun for stealing. 横領 requires that the perpetrator already had authorized access or possession of the item before deciding to steal it. Understanding this legal boundary is crucial for reading Japanese news accurately, as the police will charge a suspect with either 窃盗 or 横領 depending entirely on their relationship to the stolen property at the time of the crime.

Finally, the word 詐取 (sashu) is worth noting. 詐取 means to obtain money or property by fraud or deception. It combines the kanji for fraud (詐) and take (取). This is the formal term for the result of a successful fraud (詐欺 - sagi). The difference between 詐取 and 横領 is the method of acquisition. In 詐取, the victim is tricked into handing over the money. In 横領, the perpetrator abuses their existing access to take the money without needing to trick the owner into handing it over. By understanding the precise meanings of 着服, 使い込み, 窃盗, and 詐取, a learner can develop a highly nuanced and accurate vocabulary for discussing crime, law, and corporate ethics in Japanese, allowing for much clearer and more professional communication.

How Formal Is It?

Difficulty Rating

Grammar to Know

Passive voice (〜される) for reporting crimes.

Noun modification (横領したお金 - the embezzled money).

Expressing suspicion or charges (〜の疑いで - on suspicion of).

Expressing purpose (〜するために - in order to, often used for motives).

Formal quotation (〜と主張する - to claim that...).

Examples by Level

1

彼は会社のお金を横領しました。

He embezzled the company's money.

Noun + を + 横領する (past tense: しました)

2

ニュースで横領について聞きました。

I heard about embezzlement on the news.

Noun + について (about)

3

横領は悪い犯罪です。

Embezzlement is a bad crime.

A は B です structure.

4

銀行で横領がありました。

There was an embezzlement at the bank.

Place + で + Noun + がありました

5

彼女は横領で逮捕されました。

She was arrested for embezzlement.

Noun + で (reason) + passive verb

6

横領は許されません。

Embezzlement is not forgiven/allowed.

Passive negative verb (許される -> 許されません)

7

横領のニュースを見ましたか。

Did you see the news about the embezzlement?

Noun の Noun (news of embezzlement)

8

彼は横領をして、仕事を辞めました。

He committed embezzlement and quit his job.

Te-form to connect sequential actions.

1

その社員は100万円を横領した。

That employee embezzled one million yen.

Specific amount + を + 横領した

2

警察は横領の疑いで彼を調べています。

The police are investigating him on suspicion of embezzlement.

Noun + の疑いで (on suspicion of)

3

横領がバレて、彼は会社をクビになった。

The embezzlement was found out, and he was fired from the company.

Colloquial expression: バレる (to be found out)

4

どうして彼は横領をしたのですか。

Why did he commit embezzlement?

Question word どうして + のですか for seeking explanation.

5

横領されたお金は戻ってきません。

The embezzled money will not come back.

Passive verb modifying a noun: 横領されたお金

6

社長は横領について謝りました。

The president apologized for the embezzlement.

Verb 謝る (to apologize)

7

横領は絶対にやってはいけないことです。

Embezzlement is something you must absolutely never do.

〜てはいけない (must not do)

8

あの人は横領で刑務所に入っています。

That person is in prison for embezzlement.

State of being: 入っている (is currently in)

1

長年にわたる業務上横領がついに発覚した。

The occupational embezzlement spanning many years was finally discovered.

Compound noun 業務上横領 and verb 発覚する.

2

横領事件の影響で、その会社の株価は大きく下落した。

Due to the impact of the embezzlement incident, the company's stock price fell significantly.

Noun + の影響で (due to the influence/impact of)

3

彼はギャンブルの借金を返済するために、顧客の口座から現金を横領した。

He embezzled cash from customers' accounts to pay off his gambling debts.

Purpose clause: 〜するために (in order to)

4

内部告発によって、経理部長の横領が明らかになった。

The accounting manager's embezzlement came to light due to a whistleblower.

Noun + によって (by means of / due to)

5

会社は横領した元社員に対して、損害賠償を請求する方針だ。

The company plans to claim damages against the former employee who embezzled.

〜に対して (against/towards) and 〜する方針だ (plan to)

6

横領の事実を隠蔽するために、彼は帳簿を改ざんしていた。

He was falsifying the account books to cover up the fact of the embezzlement.

Verb 隠蔽する (to cover up/conceal)

7

被害総額は数億円に上ると見られ、警察が本格的な捜査に乗り出した。

The total damage is estimated to reach hundreds of millions of yen, and the police have launched a full-scale investigation.

〜に上る (to reach/amount to) and 〜と見られる (it is seen that/expected that)

8

彼女は「横領など絶対にしていません」と無実を主張している。

She is claiming innocence, saying, 'I absolutely did not commit embezzlement or anything like that.'

Quotation particle と and verb 主張する (to claim/assert)

1

ずさんな資金管理体制が、今回の巨額横領事件を招いた最大の要因である。

The sloppy fund management system is the biggest factor that invited this massive embezzlement incident.

Adjective ずさんな (sloppy/careless) modifying a noun phrase.

2

コンプライアンス研修では、過去の横領事例を基に、再発防止策について議論した。

In the compliance training, we discussed measures to prevent recurrence based on past embezzlement cases.

Noun + を基に (based on)

3

横領罪の公訴時効が成立する前に、検察は彼を起訴しなければならない。

The prosecutors must indict him before the statute of limitations for the crime of embezzlement expires.

Legal terminology: 公訴時効 (statute of limitations) and 起訴する (to indict)

4

第三者委員会の調査報告書により、経営陣が横領を黙認していた疑いが浮上した。

According to the investigative report by the third-party committee, suspicions have surfaced that the management team tacitly approved of the embezzlement.

Verb 黙認する (to tacitly approve/turn a blind eye)

5

彼は横領した資金を、海外のペーパーカンパニーの口座に不正送金していた。

He had been illegally transferring the embezzled funds to the account of an overseas paper company.

Compound verb 不正送金する (to illegally transfer money)

6

たとえ少額であっても、会社の備品を私物化することは横領に該当する可能性がある。

Even if it is a small amount, making company supplies your personal property can potentially constitute embezzlement.

〜に該当する (to fall under / to constitute)

7

横領の被害を最小限に食い止めるためには、早期発見が不可欠である。

Early detection is essential in order to keep the damage from embezzlement to a minimum.

Phrase 最小限に食い止める (to hold to a minimum)

8

被告は業務上横領の起訴事実を全面的に認め、深く反省していると述べた。

The defendant fully admitted to the indicted facts of occupational embezzlement and stated that he is deeply remorseful.

Legal phrasing: 起訴事実を認める (to admit to the indicted facts)

1

刑法第252条に規定される単純横領罪の法定刑は、5年以下の懲役である。

The statutory penalty for simple embezzlement stipulated in Article 252 of the Penal Code is imprisonment with work for not more than 5 years.

Highly formal legal structure: 〜に規定される (stipulated in) and 法定刑 (statutory penalty).

2

本件において、被告人に不法領得の意思があったかどうかが最大の争点となっている。

In this case, whether or not the defendant had the intent of unlawful appropriation has become the biggest point of contention.

Legal concept: 不法領得の意思 (intent of unlawful appropriation).

3

監査法人は、当該企業における内部統制の不備が横領を誘発したと厳しく指摘した。

The auditing firm strictly pointed out that the deficiencies in internal controls at the said company induced the embezzlement.

Advanced vocabulary: 内部統制 (internal controls) and 誘発する (to induce).

4

横領された資金がマネーロンダリングを通じて複雑に資金洗浄されており、全容解明は困難を極める。

The embezzled funds have been complexly laundered through money laundering, making the clarification of the whole picture extremely difficult.

Expression 困難を極める (to be extremely difficult).

5

経営トップによる特別背任と、現場レベルでの業務上横領が複合的に絡み合った前代未聞の不祥事だ。

It is an unprecedented scandal where aggravated breach of trust by top management and occupational embezzlement at the field level are complexly intertwined.

Advanced vocabulary: 特別背任 (aggravated breach of trust) and 前代未聞 (unprecedented).

6

被害会社は、横領行為によって失われた社会的信用の回復に長い年月を要するだろう。

The victimized company will likely require many years to recover the social trust lost due to the act of embezzlement.

Formal phrasing: 〜に長い年月を要する (to require many years for).

7

自己破産を申請したとしても、悪意による不法行為に基づく損害賠償請求権である横領の負債は免責されない。

Even if one files for personal bankruptcy, debts from embezzlement, which are claims for damages based on torts committed with malicious intent, are not discharged.

Complex legal principle regarding bankruptcy and torts (免責されない - not discharged).

8

横領の動機は、遊興費の捻出という極めて利己的かつ短絡的なものであり、酌量の余地は全くない。

The motive for the embezzlement was the raising of money for amusement, which is extremely selfish and short-sighted, leaving absolutely no room for extenuation.

Formal condemnation: 酌量の余地はない (no room for extenuation/leniency).

1

日本の企業風土における「和」の強調が、逆説的に内部告発を阻害し、横領の温床を形成する構造的欠陥について考察する。

We will consider the structural defect wherein the emphasis on 'harmony' in Japanese corporate culture paradoxically inhibits whistleblowing and forms a hotbed for embezzlement.

Academic phrasing: 逆説的に (paradoxically) and 構造的欠陥 (structural defect).

2

委託信任関係の破壊という本質的悪性において、横領罪は窃盗罪よりも高度な背信性を内包していると解釈される。

In its essential maliciousness of destroying a relationship of entrusted trust, the crime of embezzlement is interpreted as containing a higher degree of perfidy than the crime of theft.

Deep legal theory: 委託信任関係 (relationship of entrusted trust) and 背信性 (perfidy/breach of faith).

3

当該判例は、事実上の支配下にある財物に対する占有の認定基準を緩和し、横領罪の成立範囲を拡張した点で画期的である。

The said judicial precedent is epoch-making in that it relaxed the criteria for recognizing possession of property under de facto control, thereby expanding the scope of establishing the crime of embezzlement.

Legal analysis: 判例 (judicial precedent) and 占有の認定基準 (criteria for recognizing possession).

4

コーポレートガバナンス・コードの改訂は、経営陣による横領等の不正リスクを低減するための制度的担保として機能し得るか。

Can the revision of the Corporate Governance Code function as an institutional guarantee to reduce the risk of fraud, such as embezzlement by the management team?

Corporate governance terminology: 制度的担保 (institutional guarantee).

5

横領の発覚を恐れた犯人が、証拠隠滅のために放火というさらなる凶行に及んだ事案であり、その反規範的態度は極めて顕著である。

This is a case where the culprit, fearing the discovery of the embezzlement, resorted to the further heinous act of arson to destroy evidence, and their anti-normative attitude is extremely prominent.

Criminological analysis: 反規範的態度 (anti-normative attitude).

6

被害者の宥恕が得られておらず、かつ被害弁償も一切なされていない現状に鑑みれば、実刑判決は免れない事案と言えよう。

Considering the current situation where the victim's forgiveness has not been obtained and no restitution has been made whatsoever, it can be said that this is a case where a prison sentence without suspension is unavoidable.

Formal legal sentencing factors: 宥恕 (forgiveness/clemency) and 実刑判決 (prison sentence without suspension).

7

ホワイトカラー犯罪特有の巧妙な手口による横領は、従来の監査手法では摘発が困難であり、フォレンジック会計の導入が急務となっている。

Embezzlement using clever tricks peculiar to white-collar crime is difficult to expose with conventional auditing methods, making the introduction of forensic accounting an urgent task.

Advanced business/accounting concepts: フォレンジック会計 (forensic accounting).

8

権限の集中とブラックボックス化した意思決定プロセスが、長期間にわたる巨額横領を可能にした組織病理の典型例である。

The concentration of authority and the black-boxed decision-making process are a typical example of organizational pathology that enabled massive embezzlement over a long period.

Sociological/organizational analysis: 組織病理 (organizational pathology).

Synonyms

着服 使い込み 盗用 掠取 私消

Antonyms

返還 供与

Common Collocations

横領する
横領される
横領事件
横領罪
業務上横領
横領額
横領の疑い
横領が発覚する
資金を横領する
公金を横領する

Common Phrases

横領の罪に問われる
横領の疑いで逮捕される
横領事件を起こす
横領の事実を認める
横領を隠蔽する
巨額の横領
長年にわたる横領
横領の被害に遭う
横領を働く
横領金で遊ぶ

Often Confused With

横領 vs 窃盗 (settou) - Theft. Taking without prior possession.

横領 vs 詐欺 (sagi) - Fraud. Deceiving someone to get their money.

横領 vs 強盗 (goutou) - Robbery. Taking by force or threat.

Easily Confused

横領 vs

横領 vs

横領 vs

横領 vs

横領 vs

Sentence Patterns

How to Use It

nuance

Implies a severe breach of trust and professional duty, not just the loss of money.

formality

Highly formal. Used in legal, journalistic, and corporate contexts.

colloquial alternatives

For a slightly less formal but still serious term, use 着服 (chakufuku). For casual situations, avoid ouryou entirely.

Common Mistakes
  • Using 横領 for general theft like shoplifting or pickpocketing. (Correction: Use 窃盗 or 万引き for shoplifting).
  • Confusing 横領 with 詐欺 (fraud). Embezzlement is taking what you already manage; fraud is tricking someone into giving you money.
  • Pronouncing it 'oryo' with short vowels. (Correction: It must be elongated as o-u-ryo-u).
  • Using it in casual conversation as a joke for minor borrowed items. (Correction: Use simpler verbs like 勝手に取った).
  • Forgetting the 業務上 (gyoumujou) prefix when discussing corporate scandals, which is the specific legal term used in Japan.

Tips

Passive Voice in News

When reading the news, you will frequently see 横領 in the passive voice: 横領された (ouryou sareta). This is because reporters often focus on the stolen money or the victimized company before the suspect is officially convicted. Look for the particle が (ga) marking the stolen assets.

Learn the Compound Words

Don't just learn 横領; learn its common compounds. 業務上横領 (occupational embezzlement) and 横領事件 (embezzlement case) appear constantly in newspapers. Knowing these compounds will instantly boost your reading speed and comprehension of business news.

The Element of Trust

Always remember that 横領 implies a broken trust. It's not just a random robbery. Use this word only when describing a situation where the thief was supposed to be protecting or managing the very assets they stole.

Elongate the Vowels

Both the 'o' and the 'ryo' sounds are elongated: o-u-ryo-u. Practice saying it slowly to ensure you don't clip the vowels. Clipping them might make it sound like a different word or just confusing to a native listener.

Watch Legal Dramas

To get a feel for how serious this word is, watch popular Japanese corporate or legal dramas like 'Hanzawa Naoki'. You will hear 横領 shouted in dramatic boardroom scenes, which will help cement its emotional weight in your memory.

Kanji Practice

The kanji 領 is very common in words related to territory, receipt (領収書), and management. Learning to write 横領 will help you recognize this important kanji in many other formal business contexts.

Chakufuku vs. Ouryou

If you want to sound like a native discussing a scandal at a bar, use 着服 (chakufuku). If you are writing a formal report or translating a legal document, use 横領 (ouryou). Knowing when to switch registers is key to advanced fluency.

Scan for Numbers

In news articles, 横領 is almost always accompanied by a large number (the amount stolen). Scanning for words like 万円 (tens of thousands of yen) or 億円 (hundreds of millions of yen) near 横領 will help you quickly grasp the scale of the crime.

The Apology Press Conference

Understand that an ouryou incident usually triggers a 謝罪会見 (shazai kaiken - apology press conference). The company executives will bow deeply to apologize for the employee's actions. This shows how embezzlement is viewed as a collective failure of the company.

Avoid in Casual Chat

Resist the urge to use advanced vocabulary just to show off in casual settings. Calling your roommate an embezzler for drinking your milk is linguistically awkward. Save 横領 for serious, appropriate contexts.

Memorize It

Mnemonic

Oh (お) You (う) Row (りょう) your boat away with the company's money! Imagine an accountant rowing a boat filled with stolen cash sideways (横) out of their territory (領).

Word Origin

Sino-Japanese (Kango)

Cultural Context

The Japanese legal system heavily penalizes 'occupational' embezzlement (gyoumujou ouryou) compared to simple embezzlement, reflecting the cultural emphasis on professional duty.

Japanese news programs use dramatic graphics and serious tones when reporting ouryou jiken, highlighting the exact yen amount stolen.

Strict compliance training is mandatory in most Japanese corporations specifically to prevent ouryou.

Practice in Real Life

Real-World Contexts

Conversation Starters

"最近のニュースで、あの有名な銀行の横領事件を見ましたか? (Did you see the news recently about the embezzlement case at that famous bank?)"

"会社で横領を防ぐためには、どのような対策が必要だと思いますか? (What kind of measures do you think are necessary to prevent embezzlement in a company?)"

"横領と詐欺の違いについて、どう説明しますか? (How would you explain the difference between embezzlement and fraud?)"

"日本のドラマでは、よく横領事件がテーマになりますね。(Embezzlement cases are often the theme in Japanese dramas, aren't they?)"

"もし同僚が横領しているのを知ったら、どうしますか? (If you found out a colleague was embezzling, what would you do?)"

Journal Prompts

Write a short news report in Japanese about a fictional embezzlement case at a tech company.

Explain the difference between 窃盗 (theft) and 横領 (embezzlement) in your own words.

Reflect on why occupational embezzlement (業務上横領) carries a heavier penalty than simple embezzlement in Japan.

Describe a scene from a Japanese drama where an embezzlement is discovered.

Discuss the importance of corporate compliance in preventing financial crimes like ouryou.

Frequently Asked Questions

10 questions

No, you cannot. Stealing a bicycle from the street is 窃盗 (settou - theft) or 自転車泥棒 (jitensha dorobou - bicycle theft). 横領 requires that the person already had legal possession or was entrusted with the item. If you lent your bicycle to a friend for a month, and they secretly sold it and kept the money, that could technically be considered a form of embezzlement under Japanese law, but for everyday theft, do not use 横領.

Both words mean to misappropriate or embezzle funds. The difference is primarily in tone and formality. 横領 is the strict legal and highly formal journalistic term. 着服 (chakufuku), which literally means 'putting on clothes,' is a slightly more colloquial way to say someone pocketed the money. You will see 横領 in police reports, while you might hear 着服 in a slightly less formal news commentary or conversation.

業務上横領 (gyoumujou ouryou) means 'occupational embezzlement.' Japanese law distinguishes between simple embezzlement (like keeping a found wallet) and embezzlement committed during one's professional duties. Because occupational embezzlement involves a severe breach of professional trust, it carries a much harsher penalty. News reports use this specific term because corporate scandals almost always fall under this heavier legal classification.

No, it is not common in everyday casual chat about daily life. You will not use it when talking about your weekend or your hobbies. However, it is extremely common in the news, in newspapers, and in business environments. If you want to be able to read the news or work in a Japanese company, it is an essential vocabulary word to know.

It is pronounced 'o-u-ryo-u'. It is crucial to hold the long vowel sounds. Do not say 'oryo'. The pitch accent is 'heiban' (flat). You start low on the first 'o', go high on the 'u', and stay high for 'ryo-u'. Proper pronunciation of the long vowels ensures you are understood, as Japanese has many words with similar short sounds.

Yes, it can. While 横領 itself is a noun, you can turn it into a verb by adding する (suru). 横領する (ouryou suru) means 'to embezzle.' You can conjugate it like any other regular suru-verb, such as 横領した (embezzled), 横領される (was embezzled), or 横領している (is embezzling).

You use the object particle を (wo). For example, 会社のお金を横領する (kaisha no okane wo ouryou suru) means 'to embezzle the company's money.' The money is the direct object of the action of embezzling.

It is treated as a very serious crime. If caught, the person will almost certainly be fired immediately (懲戒解雇 - choukai kaiko). They will likely be arrested by the police and prosecuted. If convicted of occupational embezzlement, they can face up to 10 years in prison. Furthermore, the social stigma is immense, often ruining their career and social standing permanently.

Yes, a significant legal difference. 詐欺 (sagi) is fraud. It means you tricked or deceived someone into giving you their money. 横領 (ouryou) is embezzlement. It means you were already trusted with the money (like a bank teller or accountant) and you secretly took it for yourself without needing to trick the owner into handing it over. The method of getting the money is different.

It is highly recommended not to. Because it is a formal legal term for a serious crime, using it to describe a friend taking your french fry sounds very unnatural and overly dramatic to native speakers. It doesn't translate well as a joke. Stick to simpler words like 取った (totta - took) or 盗んだ (nusunda - stole) for casual exaggerations.

Test Yourself 180 questions

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A1

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A1

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