| There are some examples to change pronunciation of 'shi' [?i] to 'hi' [?i], as in the case of 'hitsurei' instead of 'shitsurei' (literally, 'excuse me'), as well as 's' to [?i] and 'm' to [b]. |
「シ」[?i]を「ヒ」[?i]に転化して「失礼」（しつれい）を「ヒツレイ」としたり、[s] を [?i] に、[m] を [b] に転化させる例などがある。 |