| A | B |
|---|
| あ | a for antenna |
| い | i for hawaii |
| う | u for ooh! |
| え | e for extra |
| お | o for on the green |
| か | ka for cut the bread |
| き | ki for keyhole |
| く | ku for kookaburra's beak |
| け | ke for keg of beer |
| こ | ko for coin |
| さ | sa for samurai sword |
| し | shi for she's got long hair |
| す | su for soon to be a flower |
| せ | se for setting sun |
| そ | so for sewing zigzag |
| た | ta for ta |
| ち | chi for cheeseball |
| つ | tsu for "aa tsu!!" Japanese sneeze |
| て | te for broken tennis raquet |
| と | to for toe |
| は | ha for ha ha hole in the keg |
| ひ | hi for hee hee |
| ふ | fu for Mt Fuji |
| へ | he for heaven |
| ほ | ho for hot day (hat on ha) |
| ま | ma for call mum on the phone |
| み | mi for me 21 |
| む | mu for moo cow |
| め | me for messy |
| も | mo for more worms more fish |
| な | na for nun |
| に | ni for knee |
| ぬ | nu for noodles |
| ね | ne for hole in the net |
| の | no for knot in a string |
| ら | ra for run rabbit run |
| り | ri for reeds |
| る | ru for ruby |
| れ | re for rest |
| ろ | ro for robber stole the ruby |
| や | ya for yak |
| ゆ | yu for u turn |
| よ | yo for yoyo |
| わ | wa for magic is wonderful |
| を | wo for Olympic Discus thrower |
| ん | n for n |
