Abstract
In coding the Japanese company name, the use of a few letters of Kana transliterating abbreviated form of it was considered. Several methods in which clear distinction between different company names is given, and easy codification is available were examined. The result showed that the code consisting of 3 or 4 Kana letters obtained in the following way was better than others ; (1) to divide a company name (composed mostly of Chinese characters) into two parts, i.e. proper name (proper part) and enterprise form(form part); (2) to transliterate the initial Chinese character of each part into Kana letters, and to assign one particular Kana letter for " Nihon (means Japan) " with which many of the proper part begin; and (3) to combine these Kana letters to make a code. The way to divide a company name into the proper part and the form part is supposed to be suitable for codification of Chinese characters.