There are some examples to change pronunciation of 'shi' [ʃi] to 'hi' [çi], as in the case of 'hitsurei' instead of 'shitsurei' (literally, 'excuse me'), as well as 's' to [ʃi] and 'm' to [b].
「シ」[ʃi]を「ヒ」[çi]に転化して「失礼」（しつれい）を「ヒツレイ」としたり、[s]を[ʃi]に、[m]を[b]に転化させる例などがある。