他人資本(たにんしほん)

たにんしほん
noun
borrowed capital; liabilities; debt capital
formalbusinessfinancebusiness
1. borrowed capital; debt capital; liabilities
In accounting, the portion of a company's funds raised from outside parties and eventually repayable — loans, bonds, and accounts payable. Contrasts with 自己資本(じこしほん), capital belonging to the company itself.
他人資本(たにんしほん)が増(ふ)えている。
Borrowed capital is increasing.
他人資本(たにんしほん)に頼(たよ)りすぎる経営(けいえい)は危(あぶ)ない。
Management that relies too heavily on borrowed capital is risky.
貸借対照表(たいしゃくたいしょうひょう)では、負債(ふさい)の部(ぶ)が他人資本(たにんしほん)にあたる。
On the balance sheet, the liabilities section corresponds to borrowed capital.

Literally "other people's capital." A bookkeeping term, not everyday vocabulary; it appears in accounting textbooks and financial reporting.

Common collocations

Similar words

Related Words

Compare: 自己資本 (own capital, equity)
Compare: 負債(ふさい) (liabilities)
general
Added 2026.8.2 18:20 · Revised 2026.9.2 13:02
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