シャ, やしろ, こそ

company, firm, office, association, shrine

JLPT4 G2 S7 F21

As per # (pile of earth) + altar/the supernatural → crowd thronging an (earthen) altar → *group of like-minded people*; (Shinto) *shrine*. Abbreviation for *company* is a Meiji-era coinage representing an extended sense of the term (group formed for a specific purpose).

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