横領

• Reading: おうりょう
• Romaji: ouryou
• Kanji breakdown: 横 (ou/yoko) — sideways, wrongful; 領 (ryou) — receive, govern, territory
• Pronunciation: /oː.ɾjoː/

Meaning

Embezzlement; misappropriation. The fraudulent taking or use of money or property entrusted to one's care.

A noun used in criminal law. 業務上横領 (embezzlement in the course of duty) is a specific offence under the Japanese Penal Code, carrying up to ten years imprisonment. It involves someone who is legitimately entrusted with assets using them for personal gain. Distinct from 窃盗 (theft) in that access to the assets was originally lawful. Frequently reported in cases involving accounting staff or executives.

Examples

1. 経理担当者が会社の資金を横領したとして逮捕された。 An accounting staff member was arrested on suspicion of embezzling company funds.
2. 業務上横領は刑法で厳しく罰せられる。 Embezzlement in the course of duty is severely punished under the Penal Code.
3. 内部監査によって横領が発覚し、多額の損失が確認された。 An internal audit uncovered the embezzlement, and a substantial loss was confirmed.

Usage Guide

Context: legal, crime, business, accounting

Tone: serious

Origin & History

Compound of 横 (ou — sideways, wrongful, improper) and 領 (ryou — receive, govern, territory). The 横 element carries a sense of acting improperly or outside legitimate bounds, giving the compound the meaning of wrongful appropriation.

Cultural Context

Era: Modern

Generation: Adults

Social background: Professional