(music) a sharp (sign for a sharp note on the staff) / Clipping of シャープペンシル (shāpu penshiru, “mechanical pencil”).

(Okinawa, dialect) shop

barquentine

bestseller

beam (ray) / beam (large piece of timber or iron)

bindi (the "holy dot")

bungalow (A one-story house in India surrounded by a verandah) / a simple wooden shelter for camping

bumper (impact absorber in an automobile)

Bremen (the capital city of the state of Bremen, Germany) / Bremen (a state of Germany)

briefs (male underwear)