settlement of accounts

wind up, liquidate, square, cash out

begin; start; initiate; originate

Alternative spelling of 初めて

conjunctive form of 始める (hajimeru) [ichidan]

to start doing / to begin

(business) a company

the first sight of something / something seen for the first time

one should start a big project with immediate, practical steps; start small / the person who proposes something should be the first one to take practical steps to implement it

a type of corporation under Japanese law, analogous to an American business corporation or British public limited company