A multi-storey building; often refers to commercial or tall buildings. Commonly shortened to 'ビル' in everyday speech.
駅前に新しいビルディングが建って、たくさんの店が入った。
A new building was erected in front of the station and many shops moved in.
そのビルディングの最上階にはレストランがある。
There is a restaurant on the top floor of that building.
古いビルディングを改装してオフィスにした。
We renovated an old building and turned it into offices.