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<!--  Creation date: 2010-06-25T19:39:08Z -->
<!--  Copyright (c) 2005-2010 EDGAR Online, Inc. All Rights Reserved. -->
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        <link:definition>101 - Document - Document and Entity Information</link:definition>
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        <link:definition>103 - Statement - Consolidated Balance Sheets</link:definition>
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        <link:definition>104 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
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        <link:definition>105 - Statement - Consolidated Statements of Income</link:definition>
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        <link:definition>106 - Statement - Consolidated Statements of Changes in Equity</link:definition>
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        <link:definition>107 - Statement - Consolidated Statements of Cash Flows</link:definition>
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        <link:definition>108 - Disclosure - NATURE OF OPERATIONS</link:definition>
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        <link:definition>109 - Disclosure - SIGNIFICANT ACCOUNTING AND REPORTING POLICIES</link:definition>
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        <link:definition>110 - Disclosure - ACQUISITION</link:definition>
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        <link:definition>111 - Disclosure - FINANCE RECEIVABLES</link:definition>
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        <link:definition>112 - Disclosure - SECURITIES</link:definition>
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        <link:definition>113 - Disclosure - INVESTMENTS IN AND ADVANCES TO AFFILIATES</link:definition>
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        <link:definition>114 - Disclosure - GOODWILL AND OTHER INTANGIBLE ASSETS</link:definition>
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        <link:definition>115 - Disclosure - INCOME TAXES</link:definition>
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        <link:definition>116 - Disclosure - SHORT-TERM BORROWINGS</link:definition>
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        <link:definition>117 - Disclosure - LONG-TERM INDEBTEDNESS</link:definition>
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        <link:definition>118 - Disclosure - PENSION AND RETIREMENT ALLOWANCE PLANS</link:definition>
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        <link:definition>119 - Disclosure - RICOH COMPANY, LTD. SHAREHOLDERS' EQUITY</link:definition>
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        <link:definition>120 - Disclosure - OTHER COMPREHENSIVE INCOME (LOSS)</link:definition>
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        <link:definition>121 - Disclosure - PER SHARE DATA</link:definition>
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        <link:definition>122 - Disclosure - DERIVATIVE FINANCIAL INSTRUMENTS</link:definition>
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        <link:definition>123 - Disclosure - COMMITMENTS AND CONTINGENT LIABILITIES</link:definition>
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        <link:definition>124 - Disclosure - DISCLOSURES ABOUT THE FAIR VALUE OF FINANCIAL INSTRUMENTS</link:definition>
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        <link:definition>125 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
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        <link:definition>126 - Disclosure - SEGMENT INFORMATION</link:definition>
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        <link:definition>127 - Disclosure - SUPPLEMENTARY INFORMATION TO THE STATEMENT OF INCOME</link:definition>
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        <link:definition>128 - Disclosure - SIGNIFICANT SUBSEQUENT EVENTS</link:definition>
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        <link:definition>129 - Disclosure - Schedule II. - Valuation and Qualifying Accounts and Reserves</link:definition>
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        <link:definition>130 - Disclosure - Common Domain Members</link:definition>
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