How to say "liabilities" in Japanese

• 借金しゃっきんJLPT N3approx.Common
  noun, suru verb, transitive verbMoney one has borrowed and owes: debt in the sense of personal borrowing in daily life. For liabilities as an accounting item on a balance sheet, 負債 is the word instead.
  君きみは借金しゃっきんを払はらうべきだ。↗

  You should pay your debts.
• 債務さいむCommon
  nounDebt as an obligation owed to another party, typically of a legal or contractual kind. Use it where the binding obligation itself is in view, as in law and contracts.
  アメリカの対外たいがい債務さいむは５０００億ごれいれいれいおくドルを突破とっぱしましたよ。↗

  America's foreign debt shot past $500 billion.
• 負債ふさいJLPT N1approx.Common
  nounLiabilities in the accounting sense: debts as recorded on a balance sheet or in financial statements. This is the word for 'liabilities' in accounting and finance, as opposed to debts in daily life.
  その金かねは負債ふさいの支払しはらいに充当じゅうとうすることになっている。↗

  The money is to be applied to the debt.

Use 負債 for liabilities in accounting, 債務 for debts as legal or contractual obligations, and 借金 for money borrowed and owed in daily life rather than the accounting sense.

Usage comparisons are AI-assisted and cross-checked by multiple models; for study reference only

• 借金しゃっきんdebt
• 債務さいむdebt
• 負債ふさいdebt