111 あつかい 扱い atsukai to handle, to deal with, to treat 2249
112 あつかう 扱う atsukau service, treatment; mediator, middleman  
5345 とりあつかい 取り扱い toriatsukai treatment, handling, service  
5346 とりあつかう 取り扱う toriatsukau to treat, to handle