The masu-form is used for polite Japanese and expresses presence or future. The basic construction of the masu-form is made by adding “-masu” or “-imasu” to the stem of the verb.
| verb-type | example | stem | masu-form |
| u-verb | 読む yomu | 読- / yo- | 読みます yomimasu |
| iru-verb | 見る | 見- / mi- | 見ます mimasu |
| eru-verb | 食べる | 食べ- / tabe- | 食べます tabemasu |
| irregular | 来る | 来- / ki- | 来ます kimasu |
| irregular | する | し- / shi- | します shimasu |


[…] VERB + masu-form (〜ます) […]