Final Points and Place
After the game is finished, the points of each of the three players other than the winner is rounded off to the nearest 1,000. The winner's points are the difference between 120,000 (30,000 × 4) and the total of these three players' points. The number of points is divided by 1,000, and 30 is finally subtracted from it. The sum of these final points is always zero. In most cases there are additional points transferred based on the players' final places (uma). (For example: 1st gets +20, 2nd gets +10, 3rd gets -10 and 4th gets -20)
Example: The initial points are 25,000 each. A (winner): 43,600, B: 14,500, C: 15,400, D: 26,500, and rounded off to B:15,000, C:15,000, D:27,000. The number of the winner's points is calculated as follows irrespective of initial points: 120,000 − (15,000 + 15,000 + 27,000) = 63,000 (There sometimes happens the case like this. The result of the winner differs from 64,000 that was counted rounding 43,600 off and adding 4 × 5,000 (difference between 30,000 and initial points)). The final points and place: A:+33 (1st), D:−3 (2nd), C:−15 (3rd), B:−15 (4th). The 1st place is also counted like: (30 − 15) + (30 − 15) + (30 − 27) = +33.
Read more about this topic: Japanese Mahjong Scoring Rules
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