JLPT N5 Grammar List The only difference is that へ E sounds much much more formal. But you can use に ni in both casual and normal-formal situations, though. 彼女は会社に行く。 Kanojo wa kaisha ni iku. She goes to her company. 弟は5時に家に帰る。 Otōto wa go-ji ni ienikaeru. My brother comes home at 5 o’clock. 来年、アリアナは京都に行きます。 Rainen, …