お手洗いbathroom切手postage stamp手hand手紙letter手袋glove相手companion手品sleight of hand手間time苦手poor (at)手洗いrestroom手入れrepairs手首wrist手頃moderate手帳notebook手続きprocedure手拭い(hand) towel手前before上手upper partお手上げall over御手洗いtoilet小切手cheque手当てallowance手遅れtoo late手数number of moves手掛かりcontact手掛けるto handle手軽easy手際performance手順process手錠handcuffs手近near手配arrangement手筈arrangement手引きguidance手本model手回しpreparations手元on hand手分けdivision of labour取っ手handle土手embankment
分 わ
分かるto be understood分けるto divide引分けa draw (in competition)分かれるto branch off手分けdivision of labour引き分けa draw (in competition)