'Nippon Phonograph Co.' originates in 'Nippon Chikuonki Shokai' (Japan Recorders Corporation), established by Frederick Whitney Horn in 1910. Horn was a U.S.-born trader, who engaged in importing machine tools in Yokohama since 1896. He was also engaged in importing recorders. In an attempt to commercialize records and recorders, he set up "Japan-U.S. Recorders Manufacturing" in 1907 and put a special-purpose factory into operation in 1909, thus initiating the manufacturing of records. He also set up a studio, thus beginning his recording activities.
In 1910, he began manufacturing recorders, equipped with a wineglass-shaped speaker. Japan Recorders Corporation, the forerunner of Nippon Columbia, was set up as an organisation for supervising the sales of these recorders.
In 1912, the company merged with Japan-U.S. Recorders Manufacturing, thus launching the double-side management of "software and hardware", an integration of manufacturing and sales. The term "Columbia" came into the company name, when the company entered into a capital tie-up with "Columbia, a world-class major record company in 1927.

Japan Columbia Recorders was set up in 1928, when the Columbia label and the familiar note was born.
1939 announcement of a domestically produced TV set.
The company was then renamed "Nippon Columbia" in 1946. Then in 1947, the company assimilated Japan Denki Onkyo, which would help make the "DENON" brand come true later on, in its network of affiliates.