一般商工業
貸借対照表
科目分類
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│ │ │ │ │ │
標準ラベル（日本語）
標準ラベル（英語）
貸借対照表
Balance sheets
資産の部
Assets
流動資産
Current assets
現金及び預金
Cash and deposits
受取手形及び売掛金
Notes and accounts receivable-trade
貸倒引当金
Allowance for doubtful accounts
受取手形及び売掛金（純額）
Notes and accounts receivable-trade, net
受取手形
Notes receivable-trade
貸倒引当金
Allowance for doubtful accounts
受取手形（純額）
Notes receivable-trade, net
売掛金
Accounts receivable-trade
貸倒引当金
Allowance for doubtful accounts
売掛金（純額）
Accounts receivable-trade, net
関係会社売掛金
Accounts receivable from subsidiaries and affiliates-trade
割賦売掛金
Accounts receivable-installment
開発事業未収入金
Accounts receivable-development business
不動産事業未収入金
Accounts receivable-real estate business
完成業務未収入金
Accounts receivable-completed operation
加盟店貸勘定
Accounts receivable-due from franchised stores
受取手形及び営業未収入金
Notes and operating accounts receivable
営業未収入金
Operating accounts receivable
電子記録債権
Electronically recorded monetary claims-operating
営業貸付金
Operating loans
売買目的有価証券及び1年内に満期の到来する有価証券
Securities-trading and matured within one year
有価証券
Short-term investment securities
親会社株式
Stocks of parent company
金銭の信託
Money held in trust
営業投資有価証券
Operational investment securities
たな卸資産
Inventories
商品
Merchandise
未着商品
Goods in transit
製品、副産物及び作業くず
Finished goods, by-products and scraps
製品
Finished goods
副産物
By-product
商品及び製品
Merchandise and finished goods
半製品
Semi-finished goods
原料及び材料
Raw materials and materials
原材料
Raw materials
原材料及び貯蔵品
Raw materials and supplies
未着原材料
Raw materials in transit
仕掛品及び半成工事
Work in process and partly-finished construction
仕掛品
Work in process
半成工事
Partly-finished work
消耗品、消耗工具、器具及び備品その他の貯蔵品で相当額以上のSupplies and other-reasonable value
貯蔵品
Supplies
積送品
Consignment
販売用不動産
Real estate for sale
仕掛販売用不動産
Real estate for sale in process
開発事業等支出金
Development projects in progress
不動産事業支出金
Costs on real estate business
未成業務支出金
Costs on uncompleted services
分譲土地建物
Land and buildings for sale in lots
分譲土地
Land for sale in lots
その他のたな卸資産
Other inventories
前渡金
Advance payments-trade
前払金
Advance payments-other
前払費用
Prepaid expenses
繰延税金資産
Deferred tax assets
未収収益
Accrued income
未収利息
Accrued interest
その他の資産で1年内に現金化できると認められるもの
Other assets-encashed within one year
株主、役員又は従業員に対する短期債権
Short-term claims on shareholders, directors or employees
貸倒引当金
Allowance for doubtful accounts
株主、役員又は従業員に対する短期債権（純額）
Short-term claims on shareholders, directors or employees, net
短期貸付金
Short-term loans receivable
貸倒引当金
Allowance for doubtful accounts
短期貸付金（純額）
Short-term loans receivable, net
関係会社短期貸付金
Short-term loans receivable to subsidiaries and affiliates
貸倒引当金
Allowance for doubtful accounts
関係会社短期貸付金（純額）
Short-term loans receivable to subsidiaries and affiliates, net
未収入金
Accounts receivable-other
関係会社未収入金
Accounts receivable-other from subsidiaries and affiliates
未収消費税等
Consumption taxes receivable
未収還付法人税等
Income taxes receivable
営業外受取手形
Non-operating notes receivable
営業外電子記録債権
Electronically recorded monetary claims-non-operating
1年内回収予定の長期貸付金
Current portion of long-term loans receivable
1年内回収予定の関係会社長期貸付金
Current portion of long-term loans receivable from subsidiaries and affiliates
1年内回収予定の差入保証金
Current portion of guarantee deposits
その他の未収入金
Other accounts receivable
関係会社預け金
Deposit paid in subsidiaries and affiliates
関係会社短期債権
Short-term receivables from subsidiaries and affiliates
金銭債権信託受益権
Beneficiary right of accounts receivable in trust
差入保証金
Guarantee deposits
従業員に対する短期債権
Short-term claims on employees
従業員に対する短期貸付金
Short-term loans to employees
信託受益権
Trust beneficiary right
立替金
Advances paid
仮払金
Suspense payments
預け金
Deposits paid
リース債権
Lease receivables
貸倒引当金
Allowance for doubtful accounts
リース債権（純額）
Lease receivables, net
リース投資資産
Lease investment assets
貸倒引当金
Allowance for doubtful accounts
リース投資資産（純額）
Lease investment assets, net
リース債権及びリース投資資産
Lease receivables and investment assets
貸倒引当金
Allowance for doubtful accounts
リース債権及びリース投資資産（純額）
Lease receivables and investment assets, net
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一般商工業
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デリバティブ債権
Derivatives
為替予約
Forward exchange contracts
金利スワップ資産
Interest rate swap assets
金利スワップ
Interest rate swap
買建通貨オプション
Purchased currency option
通貨オプション
Currency option
オプション資産
Option
前払年金費用
Prepaid pension cost
流動資産に属する資産に係る引当金
Allowance-current assets
貸倒引当金
Allowance for doubtful accounts
信用保証割賦売掛金
Accounts receivable-installment sales-credit guarantee
寄託有価証券
Securities in deposit
商業手形
Commercial notes
貸借取引貸付金
Loans on margin transaction
一般貸付金
General loans
公社債貸付金
Bond financing
貸付有価証券
Securities lent
借入有価証券代り金
Collateral money for securities borrowed
買取債権
Purchased receivables
その他
Other
流動資産
Current assets
固定資産
Noncurrent assets
有形固定資産
Property, plant and equipment
建物及び暖房、照明、通風等の付属設備
Buildings and other facilities-heating, illumination, ventilation and other
建物
Buildings
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
建物（純額）
Buildings, net
建物附属設備
Buildings and accompanying facilities
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
建物附属設備（純額）
Buildings and accompanying facilities, net
構築物
Structures
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
構築物（純額）
Structures, net
建物及び構築物
Buildings and structures
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
建物及び構築物（純額）
Buildings and structures, net
機械及び装置並びにコンベヤー、ホイスト、起重機等の搬送設備そのMachinery, equipment and other facilities-conveyor, hoist, crane and other
機械及び装置
Machinery and equipment
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
機械及び装置（純額）
Machinery and equipment, net
船舶及び水上運搬具
Vessels and water delivery equipment
船舶
Vessels
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
船舶（純額）
Vessels, net
鉄道車両、自動車その他の陸上運搬具
Railway, car and other land delivery equipment
車両運搬具
Vehicles
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
車両運搬具（純額）
Vehicles, net
工具、器具及び備品
Tools, furniture and fixtures
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
工具、器具及び備品（純額）
Tools, furniture and fixtures, net
機械装置及び運搬具
Machinery, equipment and vehicles
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
機械装置及び運搬具（純額）
Machinery, equipment and vehicles, net
車両運搬具及び工具器具備品
Vehicles, tools, furniture and fixtures
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
車両運搬具及び工具器具備品（純額）
Vehicles, tools, furniture and fixtures, net
機械、運搬具及び工具器具備品
Machinery, vehicles, tools, furniture and fixtures
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
機械、運搬具及び工具器具備品（純額）
Machinery, vehicles, tools, furniture and fixtures, net
土地
Land
リース資産
Lease assets
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
リース資産（純額）
Lease assets, net
建設仮勘定
Construction in progress
その他の有形固定資産で流動資産または投資たる資産に属しないもOther tangible assets-not current or investments
航空機
Aircraft
減価償却累計額
Accumulated depreciation
航空機（純額）
Aircraft, net
山林
Mountain forests
貸与資産
Assets for rent
減価償却累計額
Accumulated depreciation
貸与資産（純額）
Assets for rent, net
賃貸不動産
Real estate for rent
減価償却累計額
Accumulated depreciation
賃貸不動産（純額）
Real estate for rent, net
立木
Trees
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B
B
B
B
その他の設備
Other facilities
コース勘定
Golf courses
その他
Other
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
その他（純額）
Other, net
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
有形固定資産
Property, plant and equipment
無形固定資産
Intangible assets
特許権
Patent right
借地権
Leasehold right
地上権
Surface right
商標権
Right of trademark
実用新案権
Utility model right
意匠権
Design right
鉱業権
Mining right
漁業権
Fishery right
入漁権
Common of piscary
ソフトウエア
Software
ソフトウエア仮勘定
Software in progress
のれん
Goodwill
リース資産
Lease assets
仕掛研究開発
In-process research and development
その他の無形資産で流動資産又は投資たる資産に属しないもの
Other intangible assets
施設利用権
Right of using facilities
電話加入権
Telephone subscription right
電気供給施設利用権
Right of using electric supply facilities
電気通信施設利用権
Right of using telecommunication facilities
電信電話専用施設利用権
Right of using telephone and telegraph facilities
公共施設利用権
Right of using public facilities
水道施設利用権
Right of using water facilities
その他の施設利用権
Right of using other facilities
工業所有権
Industrial property
借家権
House leasehold right
特許実施権
Right of using patent
水利権
Water right
版権
Copyright
著作権
Copyright
その他
Other
無形固定資産
Intangible assets
投資その他の資産
Investments and other assets
関係会社株式その他流動資産に属しない有価証券
Stocks of subsidiaries and affiliates and other noncurrent securities
投資有価証券
Investment securities
関係会社株式
Stocks of subsidiaries and affiliates
関係会社社債
Bonds of subsidiaries and affiliates
その他の関係会社有価証券
Investments in other securities of subsidiaries and affiliates
営業投資有価証券
Operational investment securities
関係会社長期投資
Long-term investment for subsidiaries and affiliates
出資金
Investments in capital
出資金
Investments in capital
関係会社出資金
Investments in capital of subsidiaries and affiliates
営業出資金
Operating investments in capital
匿名組合出資金
Investments in silent partnership
長期貸付金
Long-term loans receivable
長期貸付金
Long-term loans receivable
貸倒引当金
Allowance for doubtful accounts
長期貸付金（純額）
Long-term loans receivable, net
関係会社長期貸付金
Long-term loans receivable from subsidiaries and affiliates
貸倒引当金
Allowance for doubtful accounts
関係会社長期貸付金（純額）
Long-term loans receivable from subsidiaries and affiliates, net
株主、役員又は従業員に対する長期貸付金
Long-term loans receivable from shareholders, directors or employees
貸倒引当金
Allowance for doubtful accounts
株主、役員又は従業員に対する長期貸付金（純額）
Long-term loans receivable from shareholders, directors or employees, net
従業員に対する長期貸付金
Long-term loans receivable from employees
貸倒引当金
Allowance for doubtful accounts
従業員に対する長期貸付金（純額）
Long-term loans receivable from employees, net
役員及び従業員に対する長期貸付金
Long-term loans receivable from directors and employees
役員に対する長期貸付金
Long-term loans receivable from directors
前各号に掲げられるものの外、流動資産、有形固定資産、無形固定Other long-term assets
親会社株式
Stocks of parent company
破産更生債権等
Claims provable in bankruptcy, claims provable in rehabilitation and other
貸倒引当金
Allowance for doubtful accounts
破産更生債権等（純額）
Claims provable in bankruptcy, claims provable in rehabilitation and other, net
長期前払費用
Long-term prepaid expenses
長期前払消費税等
Long-term prepaid consumption taxes
前払年金費用
Prepaid pension cost
繰延税金資産
Deferred tax assets
再評価に係る繰延税金資産
Deferred tax assets for land revaluation
投資不動産
Real estate for investment
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
投資不動産（純額）
Real estate for investment, net
不動産信託受益権
Beneficiary right of real estate in trust
信託土地
Land in trust
信託建物
Buildings in trust
デリバティブ債権
Derivatives
為替予約
Forward exchange contracts
金利スワップ資産
Interest rate swap assets
金利スワップ
Interest rate swap
買建通貨オプション
Purchased currency option
通貨オプション
Currency option
オプション資産
Option
長期預け金
Long-term deposits
長期預金
Long-term time deposits
保険積立金
Insurance funds
生命保険積立金
Life insurance funds
団体生命保険金
Group life insurance
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一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
B
A
A
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A
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A
A
B
A
A
A
A
A
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A
B
B
B
B
B
B
B
B
B
B
B
A
A
A
B
B
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
B
会員権
Membership
ゴルフ会員権
Golf club membership
施設利用会員権
Facility membership
差入保証金
Guarantee deposits
関係会社長期未収入金
Long-term accounts receivable from subsidiaries and affiliates
敷金
Lease deposits
敷金及び保証金
Lease and guarantee deposits
固定化営業債権
Bad debts
事業保険積立金
Business insurance funds
事業保険金
Business insurance
入会金
Admission fee
入会保証金
Deposits on admission
信託受益権
Trust beneficiary right
長期営業外未収入金
Long-term non-operating accounts receivable
長期未収入金
Long-term accounts receivable-other
建設協力金
Construction assistance fund receivables
店舗賃借仮勘定
Deposits for stores in preparation
役員退職積立金
Fund for retirement benefits for directors
役員に対する保険積立金
Insurance funds for directors
長期投資
Long-term investments
その他
Other
投資その他の資産に属する資産に係る引当金
Allowance-investment and other assets
貸倒引当金
Allowance for doubtful accounts
投資損失引当金
Allowance for investment loss
投資その他の資産
Investments and other assets, gross
減価償却累計額
Accumulated depreciation
減損損失累計額
Accumulated impairment loss
減価償却累計額及び減損損失累計額
Accumulated depreciation and impairment loss
投資その他の資産
Investments and other assets
固定資産
Noncurrent assets
繰延資産
Deferred assets
創立費
Deferred organization expenses
開業費
Business commencement expenses
株式交付費
Stock issuance cost
新株発行費
Stock issuance cost
社債発行費
Bond issuance cost
開発費
Development expenses
その他
Other
繰延資産
Deferred assets
資産
Assets
負債の部
Liabilities
流動負債
Current liabilities
支払手形及び買掛金
Notes and accounts payable-trade
支払手形
Notes payable-trade
買掛金
Accounts payable-trade
営業未払金
Operating accounts payable
支払手形及び営業未払金
Notes and operating accounts payable-trade
電子記録債務
Electronically recorded obligations-operating
業務未払金
Accounts payable-operating
受託販売未払金
Accounts payable-consignment
不動産事業未払金
Accounts payable-real estate
加盟店借勘定
Due to franchised stores
商品券
Gift certificates
未成業務受入金
Advances received on uncompleted contracts
不動産事業受入金
Deposit received-real estate
未払金及び未払費用
Accounts payable-other and accrued expenses
未払費用
Accrued expenses
繰延税金負債
Deferred tax liabilities
前受金
Advances received
前受工事負担金
Deferred contribution for construction
その他の前受金
Other advances received
前受収益
Unearned revenue
リース債務
Lease obligations
資産除去債務
Asset retirement obligations
デリバティブ債務
Derivatives liabilities
為替予約
Forward exchange contracts
金利スワップ負債
Interest rate swap liabilities
金利スワップ
Interest rate swap
売建通貨オプション
Sold currency option
通貨オプション
Currency option
オプション負債
Option
引当金
Provision
製品保証引当金
Provision for product warranties
賞与引当金
Provision for bonuses
修繕引当金
Provision for repairs
役員賞与引当金
Provision for directors' bonuses
債務保証損失引当金
Provision for loss on guarantees
ポイント引当金
Provision for point card certificates
売上割戻引当金
Provision for sales rebates
工事損失引当金
Provision for loss on construction contracts
完成工事補償引当金
Provision for warranties for completed construction
店舗閉鎖損失引当金
Provision for loss on store closing
販売促進引当金
Provision for sales promotion expenses
返品調整引当金
Provision for sales returns
受注損失引当金
Provision for loss on order received
関係会社整理損失引当金
Provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金
Provision for loss on business liquidation
関係会社事業損失引当金
Provision for loss on business of subsidiaries and affiliates
事業構造改善引当金
Provision for business structure improvement
訴訟損失引当金
Provision for loss on litigation
利息返還損失引当金
Provision for loss on interest repayment
偶発損失引当金
Provision for contingent loss
ローン保証引当金
Provision for guarantee for loans
その他の引当金
Other provision
引当金
Provision
通常の取引に関連して発生する未払金又は預り金で一般の取引慣行Accounts payable-ordinary transactions, paid in short term
未払金
Accounts payable-other
未払法人税等
Income taxes payable
未払事業所税
Accrued business office taxes
未払消費税等
Accrued consumption taxes
未払税金
Accrued taxes
4 / 28
一般商工業
B
A
B
B
B
A
B
B
A
B
A
A
B
A
B
B
B
B
B
B
B
B
B
A
A
A
B
A
A
A
A
A
B
A
B
B
B
B
B
A
A
A
A
A
B
B
A
A
A
A
A
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
未払酒税
預り金
関係会社預り金
未払代理店手数料
1年内返還予定の預り保証金
その他の負債で1年内に支払又は返済されると認められるもの
設備関係支払手形
設備関係未払金
営業外支払手形
営業外電子記録債務
短期社債
短期借入金
関係会社短期借入金
コマーシャル・ペーパー
1年内償還予定の社債
1年内返済予定の長期借入金
1年内返済予定の関係会社長期借入金
1年内償還予定の転換社債
1年内償還予定の新株予約権付社債
1年内期限到来予定のその他の固定負債
仮受金
仮受消費税等
未払賞与
未払役員報酬
未払配当金
株主、役員又は従業員からの短期借入金
株主、役員又は従業員からの預り金
従業員預り金
圧縮未決算特別勘定
新株引受権
リース資産減損勘定
持分法適用に伴う負債
企業結合に係る特定勘定
組織再編により生じた株式の特別勘定
割賦利益繰延
借入有価証券
信用保証買掛金
貸借取引担保金
貸付有価証券代り金
その他
流動負債
固定負債
社債
社債
転換社債
転換社債型新株予約権付社債
新株予約権付社債
長期借入金
長期借入金
株主、役員又は従業員からの長期借入金
関係会社長期借入金
引当金
退職給付引当金
役員退職慰労引当金
債務保証損失引当金
ポイント引当金
特別修繕引当金
修繕引当金
製品保証引当金
関係会社整理損失引当金
事業整理損失引当金
関係会社事業損失引当金
事業構造改善引当金
環境対策引当金
訴訟損失引当金
利息返還損失引当金
偶発損失引当金
その他の引当金
引当金
負ののれん
リース債務
資産除去債務
その他の負債で流動負債に属しないもの
受入保証金
長期預り金
会員預り金
長期割賦未払金
受入敷金保証金
長期設備関係支払手形
長期設備関係未払金
長期前受金
長期前受工事負担金
長期預り敷金
長期預り敷金保証金
長期預り保証金
保険契約準備金
長期未払金
長期前受収益
デリバティブ債務
為替予約
金利スワップ負債
金利スワップ
売建通貨オプション
通貨オプション
オプション負債
長期リース資産減損勘定
繰延税金負債
再評価に係る繰延税金負債
持分法適用に伴う負債
企業結合に係る特定勘定
組織再編により生じた株式の特別勘定
5 / 28
Accrued alcohol tax
Deposits received
Deposits received from subsidiaries and affiliates
Accrued agency commission
Current portion of guarantee deposits received
Other liabilities-payable within one year
Notes payable-facilities
Accounts payable-facilities
Notes payable-non-operating
Electronically recorded obligations-non-operating
Short-term bonds payable
Short-term loans payable
Short-term loans payable to subsidiaries and affiliates
Commercial papers
Current portion of bonds
Current portion of long-term loans payable
Current portion of long-term loans payable to subsidiaries and affiliates
Current portion of convertible bonds
Current portion of bonds with subscription rights to shares
Current portion of other noncurrent liabilities
Suspense receipt
Suspense receipt of consumption taxes
Accrued bonuses
Directors' compensation payable
Dividends payable
Short-term loans payable to shareholders, directors or employees
Deposits received from shareholders, directors or employees
Deposits received from employees
Special suspense account for reduction entry
Subscription rights to shares
Accumulated impairment loss on leased assets
Liabilities from application of equity method
Provision incurred from a business combination
Stock special account caused by restructuring
Deferred installment income
Securities borrowed
Accounts payable-credit guarantee
Collateral money received for loan transactions
Collateral money received for securities lent
Other
Current liabilities
Noncurrent liabilities
Bonds payable
Bonds payable
Convertible bonds
Convertible bond-type bonds with subscription rights to shares
Bonds with subscription rights to shares
Long-term loans payable
Long-term loans payable
Long-term loans payable to shareholders, directors or employees
Long-term loans payable to subsidiaries and affiliates
Provision
Provision for retirement benefits
Provision for directors' retirement benefits
Provision for loss on guarantees
Provision for point card certificates
Provision for special repairs
Provision for repairs
Provision for product warranties
Provision for loss on liquidation of subsidiaries and affiliates
Provision for loss on business liquidation
Provision for loss on business of subsidiaries and affiliates
Provision for business structure improvement
Provision for environmental measures
Provision for loss on litigation
Provision for loss on interest repayment
Provision for contingent loss
Other provision
Provision
Negative goodwill
Lease obligations
Asset retirement obligations
Other liabilities-not current liabilities
Guarantee deposits received
Long-term deposits received
Deposits received from members
Long-term accounts payable-installment purchase
Lease and guarantee deposits received
Long-term notes payable-facilities
Long-term accounts payable-facilities
Long-term advances received
Long-term deferred contribution for construction
Long-term lease deposited
Long-term lease and guarantee deposited
Long-term guarantee deposited
Reserve for contract of insurance
Long-term accounts payable-other
Long-term unearned revenue
Derivatives liabilities
Forward exchange contracts
Interest rate swap liabilities
Interest rate swap
Sold currency option
Currency option
Option
Accumulated impairment loss on long-term leased assets
Deferred tax liabilities
Deferred tax liabilities for land revaluation
Liabilities from application of equity method
Provision incurred from a business combination
Stock special account caused by restructuring
一般商工業
A
A
A
A
A
A
A
A
A
その他
固定負債
特別法上の準備金
特別法上の準備金
特別法上の引当金
特別法上の引当金
負債
純資産の部
株主資本
Other
Noncurrent liabilities
Reserves under the special
Reserves under the special
Reserves under the special
Reserves under the special
Liabilities
Net assets
Shareholders' equity
laws
laws
laws
laws
A
資本金
Capital stock
A
新株式申込証拠金
Deposit for subscriptions to shares
A
資本剰余金
Capital surplus
A
資本準備金
Legal capital surplus
A
その他資本剰余金
Other capital surplus
A
資本剰余金
Capital surplus
A
利益剰余金
Retained earnings
A
利益準備金
Legal retained earnings
A
その他利益剰余金
Other retained earnings
B
減債積立金
Reserve for bond sinking fund
B
中間配当積立金
Reserve for interim dividends
B
配当平均積立金
Reserve for dividend equalization
B
事業拡張積立金
Reserve for business expansion
B
偶発損失積立金
Reserve for contingent loss
B
自家保険積立金
Reserve for private insurance
B
固定資産圧縮積立金
Reserve for advanced depreciation of noncurrent assets
B
固定資産圧縮特別勘定積立金
Reserve for special account for advanced depreciation of noncurrent assets
B
特別償却準備金
Reserve for special depreciation
B
プログラム等準備金
Reserve for software programs
B
海外投資等損失準備金
Reserve for overseas investment loss
B
研究開発積立金
Reserve for research and development
B
配当積立金
Reserve for dividends
B
配当準備金
Reserve for dividends
B
配当準備積立金
Reserve for dividends
B
配当引当積立金
Reserve for dividends
B
退職給与積立金
Reserve for retirement allowance
B
退職積立金
Reserve for retirement allowance
B
退職手当積立金
Reserve for retirement allowance
B
退職慰労積立金
Reserve for retirement allowance
B
役員退職積立金
Reserve for directors' retirement allowance
B
圧縮記帳積立金
Reserve for reduction entry
B
圧縮積立金
Reserve for reduction entry
B
土地圧縮積立金
Reserve for reduction entry of land
B
建物圧縮積立金
Reserve for reduction entry of buildings
B
不動産圧縮積立金
Reserve for reduction entry of real estate
B
資産圧縮積立金
Reserve for reduction entry of assets
B
償却資産圧縮積立金
Reserve for reduction entry of depreciable assets
B
買換資産圧縮積立金
Reserve for reduction entry of replaced property
B
買換資産積立金
Reserve for property replacement
B
特別償却積立金
Reserve for special depreciation
B
特別積立金
Special reserve
6 / 28
一般商工業
B
任意積立金
Voluntary retained earnings
B
別途積立金
General reserve
A
繰越利益剰余金
Retained earnings brought forward
A
その他利益剰余金
Other retained earnings
A
利益剰余金
Retained earnings
A
自己株式
Treasury stock
A
自己株式申込証拠金
Deposit for subscriptions to treasury stock
A
株主資本
Shareholders' equity
A
評価・換算差額等
Valuation and translation adjustments
A
その他有価証券評価差額金
Valuation difference on available-for-sale securities
A
繰延ヘッジ損益
Deferred gains or losses on hedges
A
土地再評価差額金
Revaluation reserve for land
A
為替換算調整勘定
Foreign currency translation adjustment
A
評価・換算差額等
Valuation and translation adjustments
A
新株予約権
Subscription rights to shares
A
自己新株予約権
Treasury subscription rights to shares
A
少数株主持分
Minority interests
A
純資産
Net assets
A
負債純資産
Liabilities and net assets
損益計算書
科目分類
B
A
A
B
B
B
B
B
B
A
A
A
A
B
A
B
A
A
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
標準ラベル（日本語）
損益計算書
営業活動による収益
売上高
売上高
営業収益
営業収益
営業収入
営業収入
営業総収入
営業活動による収益の内訳
総売上高
売上値引及び戻り高
商品売上高
製品売上高
商品及び製品売上高
半製品売上高
原材料売上高
副産物売上高
作業くず売上高
役務収益
サービス売上高
割賦販売売上高
不動産売上高
開発事業売上高
不動産事業売上高
賃貸事業売上高
分譲事業売上高
その他の事業売上高
賃貸事業収益
分譲事業収益
賃貸事業収入
賃貸収入
不動産賃貸収入
不動産収入
手数料収入
加工料収入
ロイヤリティー収入
コンサルティング収入
加盟店からの収入
関係会社受取配当金
受取配当金
関係会社受入手数料
関係会社貸付金利息
関係会社有価証券利息
経営管理料
経営指導料
商標使用料
資産利用料
完成業務高
工事売上高
ソフトウエア開発売上高
情報サービス売上高
保守売上高
年会費収入
倉庫収入
倉庫保管料
倉庫荷役料
標準ラベル（英語）
Statements of income
Revenue from operating activities
Net sales
Net sales
Operating revenue
Operating revenue
Operating revenue
Operating revenue
Gross operating revenue
Revenue from operating activities-detail
Gross sales
Sales allowance and returns
Net sales of goods
Net sales of finished goods
Net sales of merchandise and finished goods
Sales of semi-finished goods
Sales of raw materials
Sales of by-products
Sales of scraps
Service revenue
Service sales
Installment sales
Real estate sales
Sales on development business
Sales on real estate business
Sales on lease business
Sales on selling business
Sales on other business
Lease business revenue
Selling business revenue
Lease business revenue
Rent income
Rent income of real estate
Real estate income
Commission income
Processing income
Royalty income
Consulting income
Income from franchised stores
Dividends from subsidiaries and affiliates
Dividends income
Commissions from subsidiaries and affiliates
Interest on loans to subsidiaries and affiliates
Interest on securities of subsidiaries and affiliates
Management fee income
Consulting fee income
Trademark fee income
Asset rental income
Contracts completed
Construction sales
Sales of software development
Sales of information service
Sales of maintenance service
Annual fee income
Warehouse income
Warehousing fee income
Stevedoring income
7 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
B
B
B
B
B
A
A
A
A
A
A
B
B
B
B
A
B
A
A
B
A
A
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
運送収入
運送雑収
制作収入
放送収入
テレビ収入
ラジオ収入
レンタル売上高
受託品売上高
買付品売上高
その他の売上高
その他の事業収益
その他の事業収入
その他の営業収益
その他の営業収入
その他の収益
その他の収入
その他
金融収益
金融収益
融資収益
リース収益
営業投資有価証券売上高
割賦購入あっせん収益
総合あっせん収益
個品あっせん収益
受取割引料
信販事業収益
信用保証収益
投資事業組合管理収入
保管手数料
名義書換手数料
融資代行収益
買取債権回収高
借入有価証券代り金利息
有価証券貸付料
貸借取引貸付金利息
公社債貸付金利息
一般貸付金利息
名義書換代理人手数料
投資収益
その他の金融収益
営業活動による費用・売上原価
売上原価
売上原価
営業費用
営業費用
営業原価
営業原価
営業活動による費用・売上原価の内訳
商品売上原価
商品期首たな卸高
総仕入高
仕入値引及び戻し高
当期商品仕入高
商品期末たな卸高
合計
商品他勘定振替高
商品評価損
小計
差引
商品売上原価
製品売上原価
製品期首たな卸高
当期製品製造原価
当期製品仕入高
製品期末たな卸高
合計
製品他勘定振替高
製品評価損
原材料評価損
小計
差引
製品売上原価
他勘定振替高
他勘定受入高
合併による商品受入高
原価差額
商品及び製品売上原価
商品及び製品期首たな卸高
当期商品及び製品仕入高
合計
商品及び製品期末たな卸高
原材料売上原価
サービス売上原価
不動産売上原価
開発事業売上原価
不動産事業売上原価
賃貸事業売上原価
分譲事業売上原価
その他の事業売上原価
工事売上原価
ソフトウエア開発売上原価
情報サービス売上原価
保守売上原価
受託品売上原価
買付品売上原価
完成業務原価
賃貸原価
不動産賃貸原価
不動産賃貸費用
賃貸事業原価
Transportation income
Miscellaneous transportation income
Production income
Income from broadcasting business
Income from television business
Income from radio business
Rental sales
Sales of goods on consignment
Indent sales
Other sales
Other business revenue
Other business revenue
Other operating revenue
Other operating revenue
Other revenue
Other revenue
Other
Financial revenue
Financial revenue
Financing revenue
Lease revenue
Revenue from operational investment securities
Revenue from agency services of installment purchase
Credit card revenue
Per-item revenue
Discount revenue
Revenue from credit business
Revenue from credit guarantee
Income from partnership management
Custody fee
Name transfer fee
Loan agency revenue
Collection from purchased receivable
Interest on collateral money for securities borrowed
Charge on securities loaned
Interest on loans on margin transaction
Interest on bond financing
Interest on general loans
Name transfer agent fee
Gain on investment
Other financial revenue
COS and expenses from operating activities
Cost of sales
Cost of sales
Operating expenses
Operating expenses
Operating cost
Operating cost
COS and expenses from operating activities-detail
Cost of goods sold
Beginning goods
Total purchase of goods
Purchase allowance and returns
Cost of purchased goods
Ending goods
Total
Goods transfer to other account
Valuation loss on goods
Subtotal
Net
Cost of goods sold
Cost of finished goods sold
Beginning finished goods
Cost of products manufactured
Purchase of finished goods
Ending finished goods
Total
Finished goods transfer to other account
Valuation loss on finished goods
Valuation loss on raw materials
Subtotal
Net
Cost of finished goods sold
Transfer to other account
Transfer from other account
Transfer of goods by merger
Cost price balance
Cost of merchandise and finished goods sold
Beginning merchandise and finished goods
Cost of purchased merchandise and finished goods
Total
Ending merchandise and finished goods
Cost of raw material sales
Cost of service sales
Cost of sales-real estate
Cost of sales on development business
Cost of sales on real estate business
Cost of sales on lease business
Cost of sales on selling business
Cost of sales on other business
Cost of construction sales
Cost of sales of software development
Cost of sales of information service
Cost of sales of maintenance service
Cost of sales of goods on consignment
Cost of indent sales
Cost of completed work
Rent cost
Cost of real estate rent
Expenses of real estate rent
Lease business cost
8 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
分譲事業原価
その他の事業原価
ソフトウエア償却費
維持運転費
番組制作費
番組費
放送費
その他の事業費用
その他の原価
その他
金融費用
金融費用
営業投資有価証券売上原価
借入金利息
有価証券借入料
債権買取原価
貸付有価証券代り金利息
その他の金融費用
販売費及び一般管理費
販売手数料
荷造費
運搬費
広告宣伝費
見本費
保管費
納入試験費
役員報酬
給料
賃金
手当
賞与
福利厚生費
交際費
旅費
交通費
通信費
光熱費
消耗品費
租税公課
減価償却費
修繕費
保険料
不動産賃借料
貸倒引当金繰入額
貸倒損失
賞与引当金繰入額
役員退職慰労引当金繰入額
役員賞与引当金繰入額
退職給付費用
研究開発費
販売費
一般管理費
一般管理費
人件費
給料及び手当
給料及び賞与
給料手当及び賞与
給料手当及び福利費
給料及び賃金
賞与及び手当
従業員給料
従業員賞与
従業員給料及び賞与
従業員給料及び手当
報酬及び給料手当
役員報酬及び給料手当
退職金
退職給付引当金繰入額
役員退職慰労金
雑給
法定福利及び厚生費
法定福利費
株式報酬費用
のれん償却額
株式交付費
開業費償却
開発費償却
支払報酬
顧問料
教育研修費
研修費
採用費
募集費
外注費
事務委託費
業務委託費
支払手数料
賃借料
施設使用料
地代家賃
借地借家料
販売促進費
広告宣伝費及び販売促進費
事業宣伝費
代理店手数料
製品保証引当金繰入額
完成工事補償引当金繰入額
特別修繕引当金繰入額
ポイント引当金繰入額
利息返還損失引当金繰入額
運送費及び保管費
Selling business cost
Other business cost
Amortization of software
Maintenance and operating expenses
Program production expenses
Program expenses
Broadcasting expenses
Other business expenses
Other cost
Other
Financial expenses
Financial expenses
Cost of operational investment securities
Interest on loans
Borrowing fee on securities
Cost of purchased receivable
Interest on collateral money received for securities lent
Other financial expenses
Selling, general and administrative expenses
Sales commission
Packing expenses
Haulage expenses
Advertising expenses
Sample expenses
Warehousing expenses
Delivery examination expenses
Directors' compensations
Salaries
Wages
Allowance
Bonuses
Welfare expenses
Entertainment expenses
Traveling expenses
Transportation expenses
Communication expenses
Heating and lighting expenses
Supplies expenses
Taxes and dues
Depreciation
Repair expenses
Insurance expenses
Rent expenses on real estates
Provision of allowance for doubtful accounts
Bad debts expenses
Provision for bonuses
Provision for directors' retirement benefits
Provision for directors' bonuses
Retirement benefit expenses
Research and development expenses
Selling expenses
General and administrative expenses
General and administrative expenses
Personal expenses
Salaries and allowances
Salaries and bonuses
Salaries, allowances and bonuses
Salaries and allowances and welfare expenses
Salaries and wages
Bonuses and allowance
Employees' salaries
Employees' bonuses
Employees' salaries and bonuses
Employees' salaries and allowances
Compensations, salaries and allowances
Directors' compensations, salaries and allowances
Retirement payments
Provision for retirement benefits
Directors' retirement benefits
Other salaries
Legal and employee benefits expenses
Legal welfare expenses
Share-based compensation expenses
Amortization of goodwill
Stock issuance cost
Amortization of business commencement expenses
Amortization of development expenses
Compensations
Consulting expenses
Education and training expenses
Training expenses
Recruiting expenses
Offering expenses
Subcontract expenses
Operations consignment expenses
Business consignment expenses
Commission fee
Rent expenses
Facility expenses
Rents
Leasehold and office rents
Promotion expenses
Advertising and promotion expenses
Business advertising expenses
Agent fee
Provision for product warranties
Provision for warranties for completed construction
Provision for special repairs
Provision for point card certificates
Provision for loss on interest repayment
Transportation and warehousing expenses
9 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
B
B
B
B
運賃
運賃及び荷造費
運賃諸掛
荷造運搬費
荷造及び発送費
販売運賃
発送運賃
配送費
発送費
試験研究費
開発研究費
技術研究費
研究費
修繕維持費
寄付金
特許権使用料
長期前払費用償却
水道光熱費
動力用水光熱費
衛生費
事業所税
事業税
事務費
事務用品費
事務用消耗品費
車両費
会議費
諸会費
諸経費
図書費
印刷費
図書印刷費
調査研究費
調査費
旅費交通費及び通信費
旅費及び通信費
旅費及び交通費
通信交通費
取引関連費
不動産関連費
雑費
その他の販売費
その他の一般管理費
その他の経費
その他の人件費
その他
販売費及び一般管理費
Freightage expenses
Freightage and packing expenses
Freightage related expenses
Packing and transportation expenses
Packing and delivery expenses
Sales fare
Freight-out
Distribution expenses
Shipment expenses
Experiment and research expenses
Development and research expenses
Technical research expenses
Research expenses
Repair and maintenance
Contribution
License fee
Amortization of long-term prepaid expenses
Utilities expenses
Power utilities expenses
Medical expenses
Office taxes
Enterprise tax
Office cost
Stationery expenses
Office supplies expenses
Vehicle expenses
Conference expenses
Membership fee
Sundry expenses
Book expenses
Print expenses
Book and printing expenses
Research study expenses
Investigation expenses
Transportation and communication expenses
Traveling and communication expenses
Traveling and transportation expenses
Correspondence and transportation expenses
Trading related expenses
Real estate related expenses
Miscellaneous expenses
Other selling expenses
Other general and administrative expenses
Other expenses
Other personal expenses
Other
Selling, general and administrative expenses
売上総利益
Gross profit
差引売上総利益
Gross profit-net
割賦販売未実現利益繰入額
割賦販売未実現利益戻入額
返品調整引当金繰入額
返品調整引当金戻入額
Provision of unrealized income on installment sales
Reversal of unrealized income on installment sales
Provision for sales returns
Reversal of provision for sales returns
B
商品売上総利益
Gross profit-merchandise
B
製品売上総利益
Gross profit-finished goods
B
不動産売上総利益
Gross profit-real estate sales
B
不動産事業総利益
Gross profit-real estate business
B
開発事業総利益
Gross profit-developing business
B
その他の事業総利益
Gross profit-other business
B
その他の売上総利益
Gross profit-other
B
営業総利益
販売費及び一般管理費
販売手数料
荷造費
運搬費
広告宣伝費
見本費
保管費
納入試験費
役員報酬
給料
賃金
手当
賞与
福利厚生費
交際費
旅費
交通費
通信費
光熱費
消耗品費
租税公課
減価償却費
修繕費
保険料
不動産賃借料
貸倒引当金繰入額
貸倒損失
賞与引当金繰入額
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
Operating gross profit
Selling, general and administrative expenses
Sales commission
Packing expenses
Haulage expenses
Advertising expenses
Sample expenses
Warehousing expenses
Delivery examination expenses
Directors' compensations
Salaries
Wages
Allowance
Bonuses
Welfare expenses
Entertainment expenses
Traveling expenses
Transportation expenses
Communication expenses
Heating and lighting expenses
Supplies expenses
Taxes and dues
Depreciation
Repair expenses
Insurance expenses
Rent expenses on real estates
Provision of allowance for doubtful accounts
Bad debts expenses
Provision for bonuses
10 / 28
一般商工業
A
A
A
A
A
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
役員退職慰労引当金繰入額
役員賞与引当金繰入額
退職給付費用
研究開発費
販売費
一般管理費
一般管理費
人件費
給料及び手当
給料及び賞与
給料手当及び賞与
給料手当及び福利費
給料及び賃金
賞与及び手当
従業員給料
従業員賞与
従業員給料及び賞与
従業員給料及び手当
報酬及び給料手当
役員報酬及び給料手当
退職金
退職給付引当金繰入額
役員退職慰労金
雑給
法定福利及び厚生費
法定福利費
株式報酬費用
のれん償却額
株式交付費
開業費償却
開発費償却
支払報酬
顧問料
教育研修費
研修費
採用費
募集費
外注費
事務委託費
業務委託費
支払手数料
賃借料
施設使用料
地代家賃
借地借家料
販売促進費
広告宣伝費及び販売促進費
事業宣伝費
代理店手数料
製品保証引当金繰入額
完成工事補償引当金繰入額
特別修繕引当金繰入額
ポイント引当金繰入額
利息返還損失引当金繰入額
運送費及び保管費
運賃
運賃及び荷造費
運賃諸掛
荷造運搬費
荷造及び発送費
販売運賃
発送運賃
配送費
発送費
試験研究費
開発研究費
技術研究費
研究費
修繕維持費
寄付金
特許権使用料
長期前払費用償却
水道光熱費
動力用水光熱費
衛生費
事業所税
事業税
事務費
事務用品費
事務用消耗品費
車両費
会議費
諸会費
諸経費
図書費
印刷費
図書印刷費
調査研究費
調査費
旅費交通費及び通信費
旅費及び通信費
旅費及び交通費
通信交通費
取引関連費
不動産関連費
雑費
その他の販売費
その他の一般管理費
その他の経費
その他の人件費
その他
Provision for directors' retirement benefits
Provision for directors' bonuses
Retirement benefit expenses
Research and development expenses
Selling expenses
General and administrative expenses
General and administrative expenses
Personal expenses
Salaries and allowances
Salaries and bonuses
Salaries, allowances and bonuses
Salaries and allowances and welfare expenses
Salaries and wages
Bonuses and allowance
Employees' salaries
Employees' bonuses
Employees' salaries and bonuses
Employees' salaries and allowances
Compensations, salaries and allowances
Directors' compensations, salaries and allowances
Retirement payments
Provision for retirement benefits
Directors' retirement benefits
Other salaries
Legal and employee benefits expenses
Legal welfare expenses
Share-based compensation expenses
Amortization of goodwill
Stock issuance cost
Amortization of business commencement expenses
Amortization of development expenses
Compensations
Consulting expenses
Education and training expenses
Training expenses
Recruiting expenses
Offering expenses
Subcontract expenses
Operations consignment expenses
Business consignment expenses
Commission fee
Rent expenses
Facility expenses
Rents
Leasehold and office rents
Promotion expenses
Advertising and promotion expenses
Business advertising expenses
Agent fee
Provision for product warranties
Provision for warranties for completed construction
Provision for special repairs
Provision for point card certificates
Provision for loss on interest repayment
Transportation and warehousing expenses
Freightage expenses
Freightage and packing expenses
Freightage related expenses
Packing and transportation expenses
Packing and delivery expenses
Sales fare
Freight-out
Distribution expenses
Shipment expenses
Experiment and research expenses
Development and research expenses
Technical research expenses
Research expenses
Repair and maintenance
Contribution
License fee
Amortization of long-term prepaid expenses
Utilities expenses
Power utilities expenses
Medical expenses
Office taxes
Enterprise tax
Office cost
Stationery expenses
Office supplies expenses
Vehicle expenses
Conference expenses
Membership fee
Sundry expenses
Book expenses
Print expenses
Book and printing expenses
Research study expenses
Investigation expenses
Transportation and communication expenses
Traveling and communication expenses
Traveling and transportation expenses
Correspondence and transportation expenses
Trading related expenses
Real estate related expenses
Miscellaneous expenses
Other selling expenses
Other general and administrative expenses
Other expenses
Other personal expenses
Other
11 / 28
一般商工業
A
A
B
A
A
A
A
A
A
A
A
A
A
A
A
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
A
B
B
A
B
A
B
B
B
B
B
B
B
B
B
B
A
A
A
B
B
B
販売費及び一般管理費
営業利益
Selling, general and administrative expenses
Operating income
全事業営業利益
Operating income-total business
営業外収益
受取利息
有価証券利息
受取配当金
仕入割引
投資不動産賃貸料
還付消費税等
負ののれん償却額
持分法による投資利益
為替差益
有価証券売却益
投資有価証券売却益
有価証券償還益
有価証券運用益
有価証券評価益
投資有価証券評価損戻入益
出資金運用益
投資事業組合運用益
匿名組合投資利益
金銭の信託運用益
デリバティブ評価益
金利スワップ評価益
複合金融商品評価益
経営指導料
技術指導料
業務受託料
業務受託手数料
受取技術料
受取ロイヤリティー
貸付金利息
受取手数料
受取事務手数料
受取賃貸料
不動産賃貸料
固定資産賃貸料
設備賃貸料
受取家賃
受取地代家賃
受取保険金
受取保険金及び配当金
受取保険料
受取保証料
受取補償金
受取利息及び配当金
助成金収入
補助金収入
協賛金収入
違約金収入
保険解約返戻金
保険返戻金
生命保険配当金
保険配当金
保険事務手数料
固定資産売却益
固定資産受贈益
固定資産処分益
投資損失引当金戻入額
退職給付会計基準変更時差異の処理額
役員退職慰労引当金戻入額
貸倒引当金戻入額
償却債権取立益
物品売却益
作業くず売却益
スクラップ売却益
債務勘定整理益
法人税等還付加算金
還付加算金
雑収入
その他
営業外収益
営業外費用
支払利息
社債利息
売上割引
有価証券売却損
有価証券評価損
有価証券償還損
有価証券運用損
投資有価証券売却損
投資有価証券評価損
持分法による投資損失
出資金運用損
投資事業組合運用損
匿名組合投資損失
出資金評価損
金銭の信託運用損
デリバティブ評価損
ゴルフ会員権評価損
会員権評価損
会員権売却損
保険解約損
社債発行費償却
株式交付費
株式交付費償却
新株発行費
新株発行費償却
社債償還損
Non-operating income
Interest income
Interest on securities
Dividends income
Purchase discounts
Rent of real estate for investment
Refunded consumption taxes
Amortization of negative goodwill
Equity in earnings of affiliates
Foreign exchange gains
Gain on sales of securities
Gain on sales of investment securities
Gain on redemption of securities
Gain on investment of securities
Gain on valuation of securities
Gain on reversal of loss on valuation of investment securities
Gain on investments in capital
Gain on investments in partnership
Gain on investments in silent partnership
Gain on investments in money held in trust
Gain on valuation of derivatives
Gain on valuation of interest-rate swaps
Gain on valuation of compound financial instruments
Business advisory fee
Technical advisory fee
Fiduciary obligation fee
Operations consignment fee
Technical support fee
Royalty income
Interest on loans
Commission fee
Office work fee
Rent income
Real estate rent
Rent income on noncurrent assets
Rent income on facilities
House rent income
Land and house rent received
Insurance income
Insurance and dividends income
Insurance fee
Guarantee commission received
Compensation income
Interest and dividends income
Subsidy income
Subsidy income
Co-sponsor fee
Penalty income
Insurance premiums refunded cancellation
Insurance return
Dividends income of life insurance
Dividends income of insurance
Commission for insurance office work
Gain on sales of noncurrent assets
Gain on donation of noncurrent assets
Gain on disposal of noncurrent assets
Reversal of allowance for investment loss
Amortization of net retirement benefit obligation at transition
Reversal of provision for directors' retirement benefits
Reversal of allowance for doubtful accounts
Gain on bad debts recovered
Gain on sales of goods
Gain on sales of scraps
Gain on sales of scraps
Gain on adjustment of account payable
Interest on refund of income taxes and other
Interest on refund
Miscellaneous income
Other
Non-operating income
Non-operating expenses
Interest expenses
Interest on bonds
Sales discounts
Loss on sales of securities
Loss on valuation of securities
Loss on redemption of securities
Loss on investment of securities
Loss on sales of investment securities
Loss on valuation of investment securities
Equity in losses of affiliates
Loss on investments in capital
Loss on investments in partnership
Loss on investments in silent partnership
Loss on valuation of investments in capital
Loss on investments in money held in trust
Loss on valuation of derivatives
Loss on valuation of golf club membership
Loss on valuation of membership
Loss on sale of membership
Loss on insurance cancellation
Amortization of bond issuance cost
Stock issuance cost
Amortization of stock issuance cost
Stock issuance cost
Amortization of stock issuance cost
Loss on bond retirement
12 / 28
一般商工業
A
B
B
B
A
A
A
A
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
B
B
B
B
B
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
A
A
A
A
A
B
B
B
B
A
B
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
社債発行費
自己株式取得費用
株式公開費用
資金調達費用
短期社債利息
コマーシャル・ペーパー利息
為替差損
金利スワップ評価損
複合金融商品評価損
手形売却損
貸与資産減価償却費
休止固定資産減価償却費
減価償却費
賃貸収入原価
賃貸費用
不動産賃貸費用
不動産賃貸原価
固定資産賃貸費用
設備賃貸費用
リース解約損
固定資産売却損
固定資産除却損
固定資産除売却損
固定資産廃棄損
固定資産処分損
固定資産圧縮損
固定資産評価損
たな卸資産評価損
たな卸資産廃棄損
たな卸資産除却損
たな卸資産処分損
商品評価損
商品廃棄損
原材料評価損
貸倒引当金繰入額
貸倒損失
退職給付費用
過年度退職給付費用
退職給付積立不足償却額
退職給付会計基準変更時差異の処理額
割増退職金
創立費償却
開業費償却
長期前払費用償却
開発費償却
支払手数料
支払保証料
支払補償費
租税公課
寄付金
売上債権売却損
債権売却損
コミットメントフィー
シンジケートローン手数料
事務所移転費用
和解金
訴訟和解金
訴訟関連費用
雑支出
雑損失
その他
営業外費用
経常利益
特別利益
企業結合に係る特定勘定取崩益
企業結合における交換利益
事業分離における移転利益
段階取得に係る差益
持分変動利益
抱合せ株式消滅差益
前期損益修正益
固定資産売却益
固定資産処分益
固定資産受贈益
有形固定資産売却益
土地売却益
投資有価証券売却益
投資有価証券償還益
有価証券売却益
投資有価証券評価損戻入益
匿名組合投資利益
ゴルフ会員権売却益
会員権売却益
負ののれん発生益
関係会社清算益
子会社清算益
関係会社株式売却益
子会社株式売却益
事業譲渡益
貸倒引当金戻入額
賞与引当金戻入額
役員賞与引当金戻入額
退職給付引当金戻入額
役員退職慰労引当金戻入額
投資損失引当金戻入額
製品保証引当金戻入額
特別修繕引当金戻入額
完成工事補償引当金戻入額
債務保証損失引当金戻入額
関係会社整理損失引当金戻入額
事業整理損失引当金戻入額
Bond issuance cost
Commission for purchase of treasury stock
Going public expenses
Financing expenses
Interest on short-term bonds
Interest on commercial papers
Foreign exchange losses
Loss on valuation of interest swap
Loss on valuation of compound financial instruments
Loss on sales of notes payable
Depreciation of assets for rent
Depreciation of inactive noncurrent assets
Depreciation
Cost of lease revenue
Rent expenses
Rent expenses on real estates
Rent cost of real estate
Rent expenses on noncurrent assets
Rent expenses on facilities
Loss on cancel of lease contracts
Loss on sales of noncurrent assets
Loss on retirement of noncurrent assets
Loss on sales and retirement of noncurrent assets
Loss on abandonment of noncurrent assets
Loss on disposal of noncurrent assets
Loss on reduction of noncurrent assets
Loss on valuation of noncurrent assets
Loss on valuation of inventories
Loss on abandonment of inventories
Loss on retirement of inventories
Loss on disposal of inventories
Loss on valuation of goods
Loss on abandonment of goods
Loss on valuation of raw materials
Provision of allowance for doubtful accounts
Bad debts expenses
Retirement benefit expenses
Retirement benefit expenses for prior periods
Amortization of shortage reserve for retirement benefits
Amortization of net retirement benefit obligation at transition
Extra retirement payments
Amortization of deferred organization expenses
Amortization of business commencement expenses
Amortization of long-term prepaid expenses
Amortization of development expenses
Commission fee
Guarantee commission
Compensation expenses
Taxes and dues
Contribution
Loss on sales of accounts receivable
Loss on transfer of receivables
Commitment fee
Commission for syndicate loan
Office transfer expenses
Settlement package
Litigation settlement
Litigation expenses
Miscellaneous expenses
Miscellaneous loss
Other
Non-operating expenses
Ordinary income
Extraordinary income
Reversal of provision incurred from business combination
Gain on exchange from business combination
Gain on transfer from business divestitures
Gain on step acquisitions
Gain on change in equity
Gain on extinguishment of tie-in shares
Gain on prior period adjustment
Gain on sales of noncurrent assets
Gain on disposal of noncurrent assets
Gain on donation of noncurrent assets
Gain on sales of property, plant and equipment
Gain on sales of land
Gain on sales of investment securities
Gain on redemption of investment securities
Gain on sales of securities
Gain on reversal of loss on valuation of investment securities
Gain on investments in silent partnership
Gain on sales of golf memberships
Gain on sales of memberships
Gain on negative goodwill
Gain on liquidation of subsidiaries and affiliates
Gain on liquidation of subsidiaries
Gain on sales of subsidiaries and affiliates' stocks
Gain on sales of subsidiaries' stocks
Gain on transfer of business
Reversal of allowance for doubtful accounts
Reversal of provision for bonuses
Reversal of provision for directors' bonuses
Reversal of provision for retirement benefits
Reversal of provision for directors' retirement benefits
Reversal of allowance for investment loss
Reversal of provision for product warranties
Reversal of provision for special repairs
Reversal of provision for warranties for completed construction
Reversal of provision for loss on guarantees
Reversal of provision for loss on liquidation of subsidiaries and affiliates
Reversal of provision for loss on business liquidation
13 / 28
一般商工業
B
関係会社事業損失引当金戻入額
事業構造改善引当金戻入額
店舗閉鎖損失引当金戻入額
訴訟損失引当金戻入額
ポイント引当金戻入額
退職給付信託設定益
厚生年金基金代行返上益
退職給付会計基準変更時差異の処理額
退職給付制度改定益
退職給付制度終了益
為替差益
特別法上の準備金戻入額
工事負担金等受入額
国庫補助金
補助金収入
新株予約権戻入益
新株引受権戻入益
保険解約返戻金
受取保険金
保険差益
受取補償金
収用補償金
移転補償金
受取和解金
償却債権取立益
債務免除益
過年度損益修正益
リース会計基準の適用に伴う影響額
A
棚卸資産会計基準の適用に伴う影響額
A
工事契約会計基準の適用に伴う影響額
B
B
B
B
B
A
A
B
B
B
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
A
A
B
A
A
A
A
B
B
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
Reversal of provision for loss on business of subsidiaries and affiliates
Reversal of provision for business structure improvement
Reversal of provision for loss on store closing
Reversal of provision for loss on litigation
Reversal of provision for point card certificates
Gain on contribution of securities to retirement benefit trust
Gain on transfer of benefit obligation relating to employees' pension fund
Amortization of net retirement benefit obligation at transition
Gain on revision of retirement benefit plan
Gain on abolishment of retirement benefit plan
Foreign exchange gains
Reversal of reserves under the special laws
Contribution for construction
State subsidy
Subsidy
Gain on reversal of subscription rights to shares
Gain on reversal of subscription rights to shares
Surrender value of insurance
Insurance income
Gain on insurance adjustment
Compensation income
Compensation income for expropriation
Compensation for transfer
Settlement received
Gain on bad debts recovered
Gain on forgiveness of debts
Gain on prior periods adjustment
Gain on adjustment for changes of accounting standard for lease transactions
Gain on adjustment for changes of accounting standard for measurement of
inventories
Gain on adjustment for changes of accounting standard for construction
contracts
Other
Extraordinary income
Extraordinary loss
Loss on exchange from business combination
Loss on transfer from business divestitures
Loss on step acquisitions
Loss on change in equity
Loss on extinguishment of tie-in shares
Merger expenses
Loss on prior period adjustment
Loss on sales of noncurrent assets
Impairment loss
Loss on disaster
Loss on retirement of noncurrent assets
Loss on sales and retirement of noncurrent assets
Loss on abandonment of noncurrent assets
Loss on disposal of noncurrent assets
Loss on reduction of noncurrent assets
Loss on valuation of noncurrent assets
Loss on sales of property, plant and equipment
Loss on retirement of property, plant and equipment
Loss on disposal of property, plant and equipment
Loss on sales of land
Loss on sales of investment securities
Loss on valuation of investment securities
Loss on redemption of investment securities
Loss on sales of securities
Loss on valuation of securities
Loss on investments in silent partnership
Loss on valuation of investments in capital
Loss on valuation of stocks of subsidiaries and affiliates
Loss on sales of stocks of subsidiaries and affiliates
Provision of allowance for investment loss
Loss on valuation of investments in capital of subsidiaries and affiliates
Loss on sales of subsidiaries' stocks
Loss on valuation of subsidiaries' stocks
Loss on liquidation of subsidiaries and affiliates
Provision for loss on liquidation of subsidiaries and affiliates
Loss on liquidation of business
Provision for loss on business liquidation
Loss on business of subsidiaries and affiliates
Provision for loss on business of subsidiaries and affiliates
Business structure improvement expenses
Provision for business structure improvement
Loss on liquidation of subsidiaries and affiliates
Loss on liquidation of subsidiaries
Loss on liquidation of subsidiaries
Restructuring loss
Loss on business withdrawal
Loss on transfer of business
Loss on support to subsidiaries and subsidiaries and affiliates
Provision of allowance for doubtful accounts for subsidiaries and affiliates
Loss on valuation of other investments
Loss on valuation of golf club membership
Provision of allowance for doubtful accounts of golf club membership
Loss on sales of golf club memberships
Loss on valuation of membership
Loss on sales of membership
Loss on valuation of telephone subscription right
Loss on valuation of right of using facilities
Special retirement expenses
Extra retirement payments
Early extra retirement payments
Special extra retirement payments
Loss on closing of stores
Provision for loss on store closing
Office transfer expenses
Head office transfer cost
Provision for loss on guarantees
その他
特別利益
特別損失
企業結合における交換損失
事業分離における移転損失
段階取得に係る差損
持分変動損失
抱合せ株式消滅差損
合併関連費用
前期損益修正損
固定資産売却損
減損損失
災害による損失
固定資産除却損
固定資産除売却損
固定資産廃棄損
固定資産処分損
固定資産圧縮損
固定資産評価損
有形固定資産売却損
有形固定資産除却損
有形固定資産処分損
土地売却損
投資有価証券売却損
投資有価証券評価損
投資有価証券償還損
有価証券売却損
有価証券評価損
匿名組合投資損失
出資金評価損
関係会社株式評価損
関係会社株式売却損
投資損失引当金繰入額
関係会社出資金評価損
子会社株式売却損
子会社株式評価損
関係会社整理損
関係会社整理損失引当金繰入額
事業整理損
事業整理損失引当金繰入額
関係会社事業損失
関係会社事業損失引当金繰入額
事業構造改善費用
事業構造改善引当金繰入額
関係会社清算損
子会社整理損
子会社清算損
事業再編損
事業撤退損
事業譲渡損
関係会社支援損
関係会社貸倒引当金繰入額
その他の投資評価損
ゴルフ会員権評価損
ゴルフ会員権貸倒引当金繰入額
ゴルフ会員権売却損
会員権評価損
会員権売却損
電話加入権評価損
施設利用権評価損
特別退職金
割増退職金
早期割増退職金
退職特別加算金
店舗閉鎖損失
店舗閉鎖損失引当金繰入額
事務所移転費用
本社移転費用
債務保証損失引当金繰入額
14 / 28
一般商工業
B
工事損失引当金繰入額
貸倒引当金繰入額
貸倒損失
たな卸資産評価損
たな卸資産処分損
たな卸資産除却損
たな卸資産廃棄損
商品評価損
商品廃棄損
販売用不動産評価損
販売用土地評価損
建物除却損
為替差損
固定資産臨時償却費
工事負担金等圧縮額
ソフトウエア除却損
賃貸借契約解約損
リース解約損
保険解約損
退職給付費用
退職給付信託設定損
厚生年金基金代行返上損
過年度退職給付費用
退職給付引当金繰入額
退職給付会計基準変更時差異の処理額
役員退職慰労金
役員退職慰労引当金繰入額
過年度役員退職慰労引当金繰入額
退職給付制度改定損
退職給付制度終了損
損害賠償金
和解金
訴訟和解金
訴訟関連損失
訴訟損失引当金繰入額
環境対策引当金繰入額
環境対策費
利息返還損失引当金繰入額
偶発損失引当金繰入額
臨時損失
特別法上の準備金繰入額
過年度損益修正損
リース会計基準の適用に伴う影響額
A
資産除去債務会計基準の適用に伴う影響額
A
棚卸資産会計基準の適用に伴う影響額
A
工事契約会計基準の適用に伴う影響額
B
その他
特別損失
B
B
B
B
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
A
Provision for loss on construction contracts
Provision of allowance for doubtful accounts
Bad debts written off
Loss on valuation of inventories
Loss on disposal of inventories
Loss on retirement of inventories
Loss on abandonment of inventories
Loss on valuation of goods
Loss on abandonment of goods
Loss on valuation of real estate for sale
Loss on valuation of land for sale
Loss on retirement of building
Foreign exchange losses
Non-recurring depreciation on noncurrent assets
Reduction entry of land contribution for construction
Loss on retirement of software
Loss on cancellation of leasehold contracts
Loss on cancellation of lease contracts
Loss on insurance cancellation
Retirement benefit expenses
Loss on contribution of securities to retirement benefit trust
Loss on transfer of benefit obligation relating to employees' pension fund
Retirement benefit expenses for prior periods
Provision for retirement benefits
Amortization of net retirement benefit obligation at transition
Directors' retirement benefits
Provision for directors' retirement benefits
Provision for directors' retirement benefits for prior periods
Loss on revision of retirement benefit plan
Loss on abolishment of retirement benefit plan
Compensation for damage
Settlement package
Litigation settlement
Loss on litigation
Provision for loss on litigation
Provision for environmental measures
Environmental expenses
Provision for loss on interest repayment
Provision for contingent loss
Nonrecurring loss
Provision of reserves under the special laws
Loss on prior periods adjustment
Loss on adjustment for changes of accounting standard for lease transactions
Loss on adjustment for changes of accounting standard for asset retirement
obligations
Loss on adjustment for changes of accounting standard for measurement of
inventories
Loss on adjustment for changes of accounting standard for construction
contracts
Other
Extraordinary loss
B
匿名組合損益分配前税金等調整前当期純利益
Income before dividends distribution from silent partnership, income taxes
B
匿名組合損益分配額
Dividends distribution from silent partnership
A
税引前当期純利益
Income before income taxes
A
B
法人税等
法人税、住民税及び事業税
法人税等の更正、決定等による納付税額又は還付税額
法人税等調整額
法人税等還付税額
過年度法人税等
過年度法人税等戻入額
Income taxes
Income taxes-current
Income taxes-correction
Income taxes-deferred
Refund of income taxes
Income taxes for prior periods
Refund of income taxes for prior periods
A
少数株主損益調整前当期純利益
Income before minority interests
A
少数株主利益
Minority interests in income
A
当期純利益
Net income
A
A
A
B
B
株主資本等変動計算書
標準ラベル（日本語）
科目分類
A
A
A
A
A
A
A
A
A
A
A
A
A
A
B
A
A
A
標準ラベル（英語）
Statements of changes in net assets
Shareholders' equity
Capital stock
株主資本等変動計算書
株主資本
資本金
資本金
Capital stock
当期変動額
新株の発行
新株の発行（新株予約権の行使）
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から準備金への振替
資本金から剰余金への振替
準備金から資本金への振替
減資
当期変動額合計
資本剰余金
資本準備金
Changes of items during the period
Issuance of new shares
Issuance of new shares-exercise of subscription rights to shares
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to legal capital surplus from capital stock
Transfer to other capital surplus from capital stock
Transfer to capital stock from legal capital surplus
Capital reduction
Total changes of items during the period
Capital surplus
Legal capital surplus
A
資本準備金
Legal capital surplus
A
当期変動額
Changes of items during the period
15 / 28
一般商工業
A
A
A
A
A
A
A
A
A
A
B
B
A
A
A
A
A
A
A
A
A
A
A
A
A
B
A
B
B
B
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
B
B
A
B
B
A
A
A
A
A
A
A
A
A
A
A
B
B
A
A
B
B
新株の発行
新株の発行（新株予約権の行使）
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から準備金への振替
準備金から資本金への振替
準備金から剰余金への振替
欠損填補
資本準備金の取崩
当期変動額合計
その他資本剰余金
その他資本剰余金
B
B
配当平均積立金
B
B
事業拡張積立金
B
当期変動額
当期変動額合計
偶発損失積立金
B
Reserve for bond sinking fund
Changes of items during the period
Total changes of items during the period
Reserve for interim dividends
Reserve for interim dividends
Changes of items during the period
Total changes of items during the period
Reserve for dividend equalization
Reserve for dividend equalization
当期変動額
配当平均積立金の積立
配当平均積立金の取崩
当期変動額合計
事業拡張積立金
B
B
Changes of items during the period
Dividends from surplus
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Provision of legal retained earnings
Reversal of legal retained earnings
Total changes of items during the period
Other retained earnings
Reserve for bond sinking fund
減債積立金
当期変動額
当期変動額合計
配当平均積立金
B
Legal retained earnings
当期変動額
剰余金の配当
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
利益準備金の積立
利益準備金の取崩
当期変動額合計
その他利益剰余金
減債積立金
B
B
Changes of items during the period
Issuance of new shares
Issuance of new shares-exercise of subscription rights to shares
Dividends from surplus-other capital surplus
Disposal of treasury stock
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to legal capital surplus from capital stock
Transfer to other capital surplus from capital stock
Transfer to capital stock from legal capital surplus
Transfer to other capital surplus from legal capital surplus
Transfer to capital surplus from retained earnings
Deficit disposition
Retirement of treasury stock
Reversal of legal capital surplus
Capital reduction
Total changes of items during the period
Retained earnings
Legal retained earnings
利益準備金
中間配当積立金
B
Capital surplus
当期変動額
新株の発行
新株の発行（新株予約権の行使）
剰余金（その他資本剰余金）の配当
自己株式の処分
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から準備金への振替
資本金から剰余金への振替
準備金から資本金への振替
準備金から剰余金への振替
利益剰余金から資本剰余金への振替
欠損填補
自己株式の消却
資本準備金の取崩
減資
当期変動額合計
利益剰余金
利益準備金
B
B
Changes of items during the period
Dividends from surplus-other capital surplus
Disposal of treasury stock
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to other capital surplus from capital stock
Transfer to other capital surplus from legal capital surplus
Transfer to capital surplus from retained earnings
Retirement of treasury stock
Deficit disposition
Reversal of legal capital surplus
Capital reduction
Total changes of items during the period
Total capital surplus
資本剰余金
B
B
Other capital surplus
当期変動額
剰余金（その他資本剰余金）の配当
自己株式の処分
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から剰余金への振替
準備金から剰余金への振替
利益剰余金から資本剰余金への振替
自己株式の消却
欠損填補
資本準備金の取崩
減資
当期変動額合計
資本剰余金合計
当期変動額
当期変動額合計
中間配当積立金
B
Issuance of new shares
Issuance of new shares-exercise of subscription rights to shares
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to legal capital surplus from capital stock
Transfer to capital stock from legal capital surplus
Transfer to other capital surplus from legal capital surplus
Deficit disposition
Reversal of legal capital surplus
Total changes of items during the period
Other capital surplus
Changes of items during the period
Provision of reserve for dividend equalization
Reversal of reserve for dividend equalization
Total changes of items during the period
Reserve for business expansion
Reserve for business expansion
Changes of items during the period
Total changes of items during the period
Reserve for contingent loss
16 / 28
一般商工業
B
偶発損失積立金
B
B
当期変動額
当期変動額合計
自家保険積立金
B
自家保険積立金
B
当期変動額
当期変動額合計
固定資産圧縮積立金
B
B
B
B
Reserve for contingent loss
Changes of items during the period
Total changes of items during the period
Reserve for private insurance
Reserve for private insurance
Changes of items during the period
Total changes of items during the period
Reserve for advanced depreciation of noncurrent assets
固定資産圧縮積立金
Reserve for advanced depreciation of noncurrent assets
当期変動額
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
当期変動額合計
固定資産圧縮特別勘定積立金
Changes of items during the period
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Total changes of items during the period
Reserve for special account for advanced depreciation of noncurrent assets
B
固定資産圧縮特別勘定積立金
Reserve for special account for advanced depreciation of noncurrent assets
B
当期変動額
Changes of items during the period
Provision of reserve for special account for advanced depreciation of
noncurrent assets
Reversal of reserve for special account for advanced depreciation of
noncurrent assets
Total changes of items during the period
Reserve for special depreciation
B
B
B
B
B
B
B
B
固定資産圧縮特別勘定積立金の積立
B
固定資産圧縮特別勘定積立金の取崩
B
当期変動額合計
特別償却準備金
B
特別償却準備金
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
Reserve for special depreciation
当期変動額
特別償却準備金の積立
特別償却準備金の取崩
特別償却準備金の積立
特別償却準備金の取崩
当期変動額合計
プログラム等準備金
Changes of items during the period
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Total changes of items during the period
Reserve for software programs
プログラム等準備金
Reserve for software programs
当期変動額
プログラム等準備金の取崩
当期変動額合計
海外投資等損失準備金
Changes of items during the period
Reversal of reserve for software programs
Total changes of items during the period
Reserve for overseas investment loss
海外投資等損失準備金
Reserve for overseas investment loss
当期変動額
海外投資等損失準備金の積立
海外投資等損失準備金の取崩
当期変動額合計
研究開発積立金
Changes of items during the period
Provision of reserve for overseas investment loss
Reversal of reserve for overseas investment loss
Total changes of items during the period
Reserve for research and development
研究開発積立金
Reserve for research and development
当期変動額
研究開発積立金の積立
研究開発積立金の取崩
当期変動額合計
配当積立金
Changes of items during the period
Provision of reserve for research and development
Reversal of reserve for research and development
Total changes of items during the period
Reserve for dividends
配当積立金
Reserve for dividends
当期変動額
配当積立金の積立
配当積立金の取崩
当期変動額合計
配当準備金
Changes of items during the period
Provision of reserve for dividends
Reversal of reserve for dividends
Total changes of items during the period
Reserve for dividends
配当準備金
Reserve for dividends
当期変動額
配当準備金の積立
配当準備金の取崩
当期変動額合計
配当準備積立金
Changes of items during the period
Provision of reserve for dividends
Reversal of reserve for dividends
Total changes of items during the period
Reserve for dividends
配当準備積立金
Reserve for dividends
当期変動額
配当準備積立金の積立
配当準備積立金の取崩
当期変動額合計
配当引当積立金
Changes of items during the period
Provision of reserve for dividends
Reversal of reserve for dividends
Total changes of items during the period
Reserve for dividends
配当引当積立金
Reserve for dividends
当期変動額
配当引当積立金の積立
配当引当積立金の取崩
当期変動額合計
退職給与積立金
Changes of items during the period
Provision of reserve for dividends
Reversal of reserve for dividends
Total changes of items during the period
Reserve for retirement allowance
B
退職給与積立金
Reserve for retirement allowance
B
当期変動額
退職給与積立金の積立
退職給与積立金の取崩
Changes of items during the period
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
B
B
17 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
当期変動額合計
退職積立金
Total changes of items during the period
Reserve for retirement allowance
退職積立金
Reserve for retirement allowance
当期変動額
退職積立金の積立
退職積立金の取崩
当期変動額合計
退職手当積立金
Changes of items during the period
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Total changes of items during the period
Reserve for retirement allowance
退職手当積立金
Reserve for retirement allowance
当期変動額
退職手当積立金の積立
退職手当積立金の取崩
当期変動額合計
退職慰労積立金
Changes of items during the period
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Total changes of items during the period
Reserve for retirement allowance
退職慰労積立金
Reserve for retirement allowance
当期変動額
退職慰労積立金の積立
退職慰労積立金の取崩
当期変動額合計
役員退職積立金
Changes of items during the period
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Total changes of items during the period
Reserve for directors' retirement allowance
役員退職積立金
Reserve for directors' retirement allowance
当期変動額
役員退職積立金の積立
役員退職積立金の取崩
当期変動額合計
圧縮記帳積立金
Changes of items during the period
Provision of reserve for directors' retirement allowance
Reversal of reserve for directors' retirement allowance
Total changes of items during the period
Reserve for reduction entry
圧縮記帳積立金
Reserve for reduction entry
当期変動額
圧縮記帳積立金の積立
圧縮記帳積立金の取崩
当期変動額合計
圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Total changes of items during the period
Reserve for reduction entry
圧縮積立金
Reserve for reduction entry
当期変動額
圧縮積立金の積立
圧縮積立金の取崩
当期変動額合計
土地圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Total changes of items during the period
Reserve for reduction entry of land
土地圧縮積立金
Reserve for reduction entry of land
当期変動額
土地圧縮積立金の積立
土地圧縮積立金の取崩
当期変動額合計
建物圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry of land
Reversal of reserve for reduction entry of land
Total changes of items during the period
Reserve for reduction entry of buildings
建物圧縮積立金
Reserve for reduction entry of buildings
当期変動額
建物圧縮積立金の積立
建物圧縮積立金の取崩
当期変動額合計
不動産圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry of buildings
Reversal of reserve for reduction entry of buildings
Total changes of items during the period
Reserve for reduction entry of real estate
不動産圧縮積立金
Reserve for reduction entry of real estate
当期変動額
不動産圧縮積立金の積立
不動産圧縮積立金の取崩
当期変動額合計
資産圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry of real estate
Reversal of reserve for reduction entry of real estate
Total changes of items during the period
Reserve for reduction entry of assets
資産圧縮積立金
Reserve for reduction entry of assets
当期変動額
資産圧縮積立金の積立
資産圧縮積立金の取崩
当期変動額合計
償却資産圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry of assets
Reversal of reserve for reduction entry of assets
Total changes of items during the period
Reserve for reduction entry of depreciable assets
償却資産圧縮積立金
Reserve for reduction entry of depreciable assets
当期変動額
償却資産圧縮積立金の積立
償却資産圧縮積立金の取崩
当期変動額合計
買換資産圧縮積立金
Changes of items during the period
Provision of reserve for reduction entry of depreciable assets
Reversal of reserve for reduction entry of depreciable assets
Total changes of items during the period
Reserve for reduction entry of replaced property
買換資産圧縮積立金
Reserve for reduction entry of replaced property
当期変動額
買換資産圧縮積立金の積立
買換資産圧縮積立金の取崩
当期変動額合計
買換資産積立金
Changes of items during the period
Provision of reserve for reduction entry of replaced property
Reversal of reserve for reduction entry of replaced property
Total changes of items during the period
Reserve for property replacement
B
買換資産積立金
Reserve for property replacement
B
当期変動額
買換資産積立金の積立
Changes of items during the period
Provision of reserve for property replacement
B
18 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
買換資産積立金の取崩
当期変動額合計
特別償却積立金
Reversal of reserve for property replacement
Total changes of items during the period
Reserve for special depreciation
特別償却積立金
Reserve for special depreciation
当期変動額
特別償却積立金の積立
特別償却積立金の取崩
当期変動額合計
特別積立金
Changes of items during the period
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Total changes of items during the period
Special reserve
特別積立金
Special reserve
当期変動額
特別積立金の積立
特別積立金の取崩
当期変動額合計
任意積立金
Changes of items during the period
Provision of special reserve
Reversal of special reserve
Total changes of items during the period
Voluntary retained earnings
任意積立金
Voluntary retained earnings
当期変動額
任意積立金の積立
任意積立金の取崩
当期変動額合計
別途積立金
Changes of items during the period
Provision of voluntary retained earnings
Reversal of voluntary retained earnings
Total changes of items during the period
General reserve
別途積立金
General reserve
当期変動額
別途積立金の積立
別途積立金の取崩
利益処分
当期変動額合計
繰越利益剰余金
Changes of items during the period
Provision of general reserve
Reversal of general reserve
Profit appropriation
Total changes of items during the period
Retained earnings brought forward
A
繰越利益剰余金
Retained earnings brought forward
A
B
当期変動額
剰余金の配当
剰余金の配当
Changes of items during the period
Dividends from surplus
Dividends from surplus
A
当期純利益
Net income
A
B
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
自己株式の処分
自己株式の消却
役員賞与
利益処分
利益準備金の積立
利益準備金の取崩
配当平均積立金の積立
配当平均積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
B
固定資産圧縮特別勘定積立金の積立
B
固定資産圧縮特別勘定積立金の取崩
B
特別償却準備金の積立
特別償却準備金の取崩
特別償却準備金の積立
特別償却準備金の取崩
プログラム等準備金の取崩
海外投資等損失準備金の積立
海外投資等損失準備金の取崩
研究開発積立金の積立
研究開発積立金の取崩
配当積立金の積立
配当積立金の取崩
配当準備金の積立
配当準備金の取崩
配当準備積立金の積立
配当準備積立金の取崩
配当引当積立金の積立
配当引当積立金の取崩
退職給与積立金の積立
退職給与積立金の取崩
退職積立金の積立
退職積立金の取崩
退職手当積立金の積立
退職手当積立金の取崩
退職慰労積立金の積立
退職慰労積立金の取崩
役員退職積立金の積立
役員退職積立金の取崩
圧縮記帳積立金の積立
圧縮記帳積立金の取崩
圧縮積立金の積立
圧縮積立金の取崩
土地圧縮積立金の積立
土地圧縮積立金の取崩
建物圧縮積立金の積立
建物圧縮積立金の取崩
不動産圧縮積立金の積立
不動産圧縮積立金の取崩
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Disposal of treasury stock
Retirement of treasury stock
Directors' bonuses
Profit appropriation
Provision of legal retained earnings
Reversal of legal retained earnings
Provision of reserve for dividend equalization
Reversal of reserve for dividend equalization
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for special account for advanced depreciation of
noncurrent assets
Reversal of reserve for special account for advanced depreciation of
noncurrent assets
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Reversal of reserve for software programs
Provision of reserve for overseas investment loss
Reversal of reserve for overseas investment loss
Provision of reserve for research and development
Reversal of reserve for research and development
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for directors' retirement allowance
Reversal of reserve for directors' retirement allowance
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry of land
Reversal of reserve for reduction entry of land
Provision of reserve for reduction entry of buildings
Reversal of reserve for reduction entry of buildings
Provision of reserve for reduction entry of real estate
Reversal of reserve for reduction entry of real estate
A
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
19 / 28
一般商工業
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
資産圧縮積立金の積立
資産圧縮積立金の取崩
償却資産圧縮積立金の積立
償却資産圧縮積立金の取崩
買換資産圧縮積立金の積立
買換資産圧縮積立金の取崩
買換資産積立金の積立
買換資産積立金の取崩
特別償却積立金の積立
特別償却積立金の取崩
特別積立金の積立
特別積立金の取崩
任意積立金の積立
任意積立金の取崩
別途積立金の積立
別途積立金の取崩
土地再評価差額金の取崩
欠損填補
減資
利益剰余金から資本剰余金への振替
当期変動額合計
Provision of reserve for reduction entry of assets
Reversal of reserve for reduction entry of assets
Provision of reserve for reduction entry of depreciable assets
Reversal of reserve for reduction entry of depreciable assets
Provision of reserve for reduction entry of replaced property
Reversal of reserve for reduction entry of replaced property
Provision of reserve for property replacement
Reversal of reserve for property replacement
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of special reserve
Reversal of special reserve
Provision of voluntary retained earnings
Reversal of voluntary retained earnings
Provision of general reserve
Reversal of general reserve
Reversal of revaluation reserve for land
Deficit disposition
Capital reduction
Transfer to capital surplus from retained earnings
Total changes of items during the period
A
その他利益剰余金
Other retained earnings
B
B
当期変動額
剰余金の配当
剰余金の配当
Changes of items during the period
Dividends from surplus
Dividends from surplus
B
当期純利益
Net income
B
B
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
自己株式の処分
自己株式の消却
役員賞与
利益処分
利益準備金の積立
利益準備金の取崩
配当平均積立金の積立
配当平均積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
B
固定資産圧縮特別勘定積立金の積立
B
固定資産圧縮特別勘定積立金の取崩
B
特別償却準備金の積立
特別償却準備金の取崩
特別償却準備金の積立
特別償却準備金の取崩
プログラム等準備金の取崩
海外投資等損失準備金の積立
海外投資等損失準備金の取崩
研究開発積立金の積立
研究開発積立金の取崩
配当積立金の積立
配当積立金の取崩
配当準備金の積立
配当準備金の取崩
配当準備積立金の積立
配当準備積立金の取崩
配当引当積立金の積立
配当引当積立金の取崩
退職給与積立金の積立
退職給与積立金の取崩
退職積立金の積立
退職積立金の取崩
退職手当積立金の積立
退職手当積立金の取崩
退職慰労積立金の積立
退職慰労積立金の取崩
役員退職積立金の積立
役員退職積立金の取崩
圧縮記帳積立金の積立
圧縮記帳積立金の取崩
圧縮積立金の積立
圧縮積立金の取崩
土地圧縮積立金の積立
土地圧縮積立金の取崩
建物圧縮積立金の積立
建物圧縮積立金の取崩
不動産圧縮積立金の積立
不動産圧縮積立金の取崩
資産圧縮積立金の積立
資産圧縮積立金の取崩
償却資産圧縮積立金の積立
償却資産圧縮積立金の取崩
買換資産圧縮積立金の積立
買換資産圧縮積立金の取崩
買換資産積立金の積立
買換資産積立金の取崩
特別償却積立金の積立
特別償却積立金の取崩
特別積立金の積立
特別積立金の取崩
任意積立金の積立
任意積立金の取崩
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Disposal of treasury stock
Retirement of treasury stock
Directors' bonuses
Profit appropriation
Provision of legal retained earnings
Reversal of legal retained earnings
Provision of reserve for dividend equalization
Reversal of reserve for dividend equalization
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for special account for advanced depreciation of
noncurrent assets
Reversal of reserve for special account for advanced depreciation of
noncurrent assets
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Reversal of reserve for software programs
Provision of reserve for overseas investment loss
Reversal of reserve for overseas investment loss
Provision of reserve for research and development
Reversal of reserve for research and development
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for directors' retirement allowance
Reversal of reserve for directors' retirement allowance
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry of land
Reversal of reserve for reduction entry of land
Provision of reserve for reduction entry of buildings
Reversal of reserve for reduction entry of buildings
Provision of reserve for reduction entry of real estate
Reversal of reserve for reduction entry of real estate
Provision of reserve for reduction entry of assets
Reversal of reserve for reduction entry of assets
Provision of reserve for reduction entry of depreciable assets
Reversal of reserve for reduction entry of depreciable assets
Provision of reserve for reduction entry of replaced property
Reversal of reserve for reduction entry of replaced property
Provision of reserve for property replacement
Reversal of reserve for property replacement
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of special reserve
Reversal of special reserve
Provision of voluntary retained earnings
Reversal of voluntary retained earnings
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
20 / 28
一般商工業
B
B
B
B
B
B
B
A
別途積立金の積立
別途積立金の取崩
土地再評価差額金の取崩
欠損填補
減資
利益剰余金から資本剰余金への振替
当期変動額合計
利益剰余金合計
Provision of general reserve
Reversal of general reserve
Reversal of revaluation reserve for land
Deficit disposition
Capital reduction
Transfer to capital surplus from retained earnings
Total changes of items during the period
Total retained earnings
A
利益剰余金
Retained earnings
B
在外子会社の会計処理の変更に伴う増減
当期変動額
剰余金の配当
剰余金の配当
Effect of changes in accounting policies applied to foreign subsidiaries
Changes of items during the period
Dividends from surplus
Dividends from surplus
A
A
B
A
当期純利益
Net income
A
当期純利益
Net income
A
B
連結範囲の変動
持分法の適用範囲の変動
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
自己株式の処分
自己株式の消却
役員賞与
利益処分
利益準備金の積立
利益準備金の取崩
配当平均積立金の積立
配当平均積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
固定資産圧縮積立金の積立
固定資産圧縮積立金の取崩
B
固定資産圧縮特別勘定積立金の積立
B
固定資産圧縮特別勘定積立金の取崩
B
特別償却準備金の積立
特別償却準備金の取崩
特別償却準備金の積立
特別償却準備金の取崩
プログラム等準備金の取崩
海外投資等損失準備金の積立
海外投資等損失準備金の取崩
研究開発積立金の積立
研究開発積立金の取崩
配当積立金の積立
配当積立金の取崩
配当準備金の積立
配当準備金の取崩
配当準備積立金の積立
配当準備積立金の取崩
配当引当積立金の積立
配当引当積立金の取崩
退職給与積立金の積立
退職給与積立金の取崩
退職積立金の積立
退職積立金の取崩
退職手当積立金の積立
退職手当積立金の取崩
退職慰労積立金の積立
退職慰労積立金の取崩
役員退職積立金の積立
役員退職積立金の取崩
圧縮記帳積立金の積立
圧縮記帳積立金の取崩
圧縮積立金の積立
圧縮積立金の取崩
土地圧縮積立金の積立
土地圧縮積立金の取崩
建物圧縮積立金の積立
建物圧縮積立金の取崩
不動産圧縮積立金の積立
不動産圧縮積立金の取崩
資産圧縮積立金の積立
資産圧縮積立金の取崩
償却資産圧縮積立金の積立
償却資産圧縮積立金の取崩
買換資産圧縮積立金の積立
買換資産圧縮積立金の取崩
買換資産積立金の積立
買換資産積立金の取崩
特別償却積立金の積立
特別償却積立金の取崩
特別積立金の積立
特別積立金の取崩
任意積立金の積立
任意積立金の取崩
別途積立金の積立
別途積立金の取崩
土地再評価差額金の取崩
欠損填補
減資
利益剰余金から資本剰余金への振替
その他
Change of scope of consolidation
Change of scope of equity method
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Disposal of treasury stock
Retirement of treasury stock
Directors' bonuses
Profit appropriation
Provision of legal retained earnings
Reversal of legal retained earnings
Provision of reserve for dividend equalization
Reversal of reserve for dividend equalization
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for advanced depreciation of noncurrent assets
Reversal of reserve for advanced depreciation of noncurrent assets
Provision of reserve for special account for advanced depreciation of
noncurrent assets
Reversal of reserve for special account for advanced depreciation of
noncurrent assets
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Reversal of reserve for software programs
Provision of reserve for overseas investment loss
Reversal of reserve for overseas investment loss
Provision of reserve for research and development
Reversal of reserve for research and development
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for dividends
Reversal of reserve for dividends
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for retirement allowance
Reversal of reserve for retirement allowance
Provision of reserve for directors' retirement allowance
Reversal of reserve for directors' retirement allowance
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry
Reversal of reserve for reduction entry
Provision of reserve for reduction entry of land
Reversal of reserve for reduction entry of land
Provision of reserve for reduction entry of buildings
Reversal of reserve for reduction entry of buildings
Provision of reserve for reduction entry of real estate
Reversal of reserve for reduction entry of real estate
Provision of reserve for reduction entry of assets
Reversal of reserve for reduction entry of assets
Provision of reserve for reduction entry of depreciable assets
Reversal of reserve for reduction entry of depreciable assets
Provision of reserve for reduction entry of replaced property
Reversal of reserve for reduction entry of replaced property
Provision of reserve for property replacement
Reversal of reserve for property replacement
Provision of reserve for special depreciation
Reversal of reserve for special depreciation
Provision of special reserve
Reversal of special reserve
Provision of voluntary retained earnings
Reversal of voluntary retained earnings
Provision of general reserve
Reversal of general reserve
Reversal of revaluation reserve for land
Deficit disposition
Capital reduction
Transfer to capital surplus from retained earnings
Other
A
A
A
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
21 / 28
一般商工業
A
A
A
A
A
A
A
B
A
A
当期変動額合計
自己株式
Total changes of items during the period
Treasury stock
自己株式
Treasury stock
当期変動額
自己株式の取得
自己株式の処分
自己株式の消却
持分法適用会社に対する持分変動に伴う自己株式の増減
当期変動額合計
株主資本合計
Changes of items during the period
Purchase of treasury stock
Disposal of treasury stock
Retirement of treasury stock
Change in equity in affiliates accounted for by equity method-treasury stock
Total changes of items during the period
Total shareholders' equity
A
株主資本
Shareholders' equity
B
在外子会社の会計処理の変更に伴う増減
当期変動額
新株の発行
新株の発行（新株予約権の行使）
剰余金（その他資本剰余金）の配当
剰余金の配当
剰余金の配当
Effect of changes in accounting policies applied to foreign subsidiaries
Changes of items during the period
Issuance of new shares
Issuance of new shares-exercise of subscription rights to shares
Dividends from surplus-other capital surplus
Dividends from surplus
Dividends from surplus
A
A
A
A
A
B
A
A
A
A
B
A
A
A
A
A
A
A
A
A
A
A
B
B
B
B
B
B
B
B
B
B
A
A
A
当期純利益
Net income
自己株式の取得
自己株式の処分
自己株式の消却
持分法適用会社に対する持分変動に伴う自己株式の増減
連結範囲の変動
持分法の適用範囲の変動
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から準備金への振替
資本金から剰余金への振替
準備金から資本金への振替
準備金から剰余金への振替
利益剰余金から資本剰余金への振替
利益処分
役員賞与
利益準備金の積立
利益準備金の取崩
欠損填補
減資
資本準備金の取崩
土地再評価差額金の取崩
その他
当期変動額合計
評価・換算差額等
その他有価証券評価差額金
Purchase of treasury stock
Disposal of treasury stock
Retirement of treasury stock
Change in equity in affiliates accounted for by equity method-treasury stock
Change of scope of consolidation
Change of scope of equity method
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to legal capital surplus from capital stock
Transfer to other capital surplus from capital stock
Transfer to capital stock from legal capital surplus
Transfer to other capital surplus from legal capital surplus
Transfer to capital surplus from retained earnings
Profit appropriation
Directors' bonuses
Provision of legal retained earnings
Reversal of legal retained earnings
Deficit disposition
Capital reduction
Reversal of legal capital surplus
Reversal of revaluation reserve for land
Other
Total changes of items during the period
Valuation and translation adjustments
Valuation difference on available-for-sale securities
A
その他有価証券評価差額金
Valuation difference on available-for-sale securities
A
当期変動額
その他有価証券の売却による増減
その他有価証券の減損処理による増減
純資産の部に直接計上されたその他有価証券評価差額金の増減
連結子会社の増資による持分の増減
株主資本以外の項目の当期変動額（純額）
Changes of items during the period
Sales of available-for-sale securities
Impairment of available-for-sale securities
Inserted directly into net assets
Capital increase of consolidated subsidiaries
Net changes of items other than shareholders' equity
A
A
A
A
A
A
A
当期変動額合計
繰延ヘッジ損益
Total changes of items during the period
Deferred gains or losses on hedges
A
繰延ヘッジ損益
Deferred gains or losses on hedges
A
当期変動額
ヘッジ対象の損益認識による増減
ヘッジ会計の終了による増減
純資産の部に直接計上された繰延ヘッジ損益の増減
株主資本以外の項目の当期変動額（純額）
Changes of items during the period
Realized gain or loss on hedged object
Closing of hedging
Inserted directly into net assets-deferred gains or losses on hedges
Net changes of items other than shareholders' equity
A
A
A
A
A
当期変動額合計
土地再評価差額金
A
土地再評価差額金
Revaluation reserve for land
A
当期変動額
土地再評価差額金の取崩
株主資本以外の項目の当期変動額（純額）
Changes of items during the period
Reversal of revaluation reserve for land
Net changes of items other than shareholders' equity
A
B
A
Total changes of items during the period
Revaluation reserve for land
A
当期変動額合計
為替換算調整勘定
Total changes of items during the period
Foreign currency translation adjustment
A
為替換算調整勘定
Foreign currency translation adjustment
A
当期変動額
在外連結子会社等の株式の売却による増減
連結範囲の変動に伴う為替換算調整勘定の増減
純資産の部に直接計上された為替換算調整勘定の増減
株主資本以外の項目の当期変動額（純額）
Changes of items during the period
Sales of stock of foreign consolidated subsidiaries
Change of scope of consolidation-foreign currency translation adjustment
Inserted directly into net assets-foreign currency translation adjustment
Net changes of items other than shareholders' equity
A
A
A
A
A
A
当期変動額合計
評価・換算差額等合計
A
評価・換算差額等
B
在外子会社の会計処理の変更に伴う増減
当期変動額
その他有価証券の売却による増減
その他有価証券の減損処理による増減
A
A
A
A
A
Total changes of items during the period
Total valuation and translation adjustments
Valuation and translation adjustments
Effect of changes in accounting policies applied to foreign subsidiaries
Changes of items during the period
Sales of available-for-sale securities
Impairment of available-for-sale securities
Inserted directly into net assets-valuation difference on available-for-sale
純資産の部に直接計上されたその他有価証券評価差額金の増減
securities
22 / 28
一般商工業
A
A
A
A
A
A
A
B
A
A
A
連結子会社の増資による持分の増減
ヘッジ対象の損益認識による増減
ヘッジ会計の終了による増減
純資産の部に直接計上された繰延ヘッジ損益の増減
在外連結子会社等の株式の売却による増減
連結範囲の変動に伴う為替換算調整勘定の増減
純資産の部に直接計上された為替換算調整勘定の増減
土地再評価差額金の取崩
株主資本以外の項目の当期変動額（純額）
当期変動額合計
新株予約権
Capital increase of consolidated subsidiaries
Realized gain or loss on hedged object
Closing of hedging
Inserted directly into net assets-deferred gains or losses on hedges
Sales of stock of foreign consolidated subsidiaries
Change of scope of consolidation-foreign currency translation adjustment
Inserted directly into net assets-foreign currency translation adjustment
Reversal of revaluation reserve for land
Net changes of items other than shareholders' equity
Total changes of items during the period
Subscription rights to shares
A
新株予約権
Subscription rights to shares
A
当期変動額
新株の発行（新株予約権の行使）
新株予約権の発行
新株予約権の取得
新株予約権の行使
新株予約権の失効
自己新株予約権の消却
自己新株予約権の処分
株主資本以外の項目の当期変動額（純額）
Changes of items during the period
Issuance of new shares-exercise of subscription rights to shares
Issuance of subscription rights to shares
Purchase of subscription rights to shares
Exercise of subscription rights to shares
Lapse of subscription rights to shares
Retirement of treasury subscription rights to shares
Disposal of treasury subscription rights to shares
Net changes of items other than shareholders' equity
A
A
A
A
A
A
A
A
A
A
当期変動額合計
少数株主持分
Total changes of items during the period
Minority interests
A
少数株主持分
Minority interests
B
在外子会社の会計処理の変更に伴う増減
当期変動額
剰余金の配当
その他有価証券の売却による増減
A
純資産の部に直接計上されたその他有価証券評価差額金の増減
A
A
連結子会社の増資による持分の増減
連結子会社の増加による少数株主持分の増減
連結子会社の減少による少数株主持分の増減
連結子会社株式の取得による持分の増減
連結子会社株式の売却による持分の増減
少数株主利益
Effect of changes in accounting policies applied to foreign subsidiaries
Changes of items during the period
Dividends from surplus
Sales of available-for-sale securities
Inserted directly into net assets-valuation difference on available-for-sale
securities
Capital increase of consolidated subsidiaries
Increase of consolidated subsidiaries
Decrease of consolidated subsidiaries
Purchase of shares of consolidated subsidiaries
Sales of shares of consolidated subsidiaries
Minority interests in income
A
株主資本以外の項目の当期変動額（純額）
Net changes of items other than shareholders' equity
A
B
A
A
A
A
A
A
A
当期変動額合計
純資産
Total changes of items during the period
Net assets
A
純資産
Net assets
B
在外子会社の会計処理の変更に伴う増減
当期変動額
新株の発行
新株の発行（新株予約権の行使）
剰余金（その他資本剰余金）の配当
剰余金の配当
剰余金の配当
Effect of changes in accounting policies applied to foreign subsidiaries
Changes of items during the period
Issuance of new shares
Issuance of new shares-exercise of subscription rights to shares
Dividends from surplus-other capital surplus
Dividends from surplus
Dividends from surplus
A
A
A
A
A
B
A
当期純利益
Net income
A
A
自己株式の取得
自己株式の処分
自己株式の消却
持分法適用会社に対する持分変動に伴う自己株式の増減
連結範囲の変動
持分法の適用範囲の変動
合併による増加
会社分割による増加
株式交換による増加
株式移転による増加
分割型の会社分割による減少
資本金から準備金への振替
資本金から剰余金への振替
準備金から資本金への振替
準備金から剰余金への振替
利益剰余金から資本剰余金への振替
その他有価証券の売却による増減
その他有価証券の減損処理による増減
A
純資産の部に直接計上されたその他有価証券評価差額金の増減
A
連結子会社の増資による持分の増減
ヘッジ対象の損益認識による増減
ヘッジ会計の終了による増減
純資産の部に直接計上された繰延ヘッジ損益の増減
在外連結子会社等の株式の売却による増減
連結範囲の変動に伴う為替換算調整勘定の増減
純資産の部に直接計上された為替換算調整勘定の増減
新株予約権の発行
新株予約権の取得
新株予約権の行使
新株予約権の失効
自己新株予約権の消却
自己新株予約権の処分
連結子会社の増加による少数株主持分の増減
連結子会社の減少による少数株主持分の増減
連結子会社株式の取得による持分の増減
連結子会社株式の売却による持分の増減
少数株主利益
Purchase of treasury stock
Disposal of treasury stock
Retirement of treasury stock
Change in equity in affiliates accounted for by equity method-treasury stock
Change of scope of consolidation
Change of scope of equity method
Increase by merger
Increase by corporate division
Increase by share exchanges
Increase by share transfers
Decrease by corporate division-split-off type
Transfer to legal capital surplus from capital stock
Transfer to other capital surplus from capital stock
Transfer to capital stock from legal capital surplus
Transfer to other capital surplus from legal capital surplus
Transfer to capital surplus from retained earnings
Sales of available-for-sale securities
Impairment of available-for-sale securities
Inserted directly into net assets-valuation difference on available-for-sale
securities
Capital increase of consolidated subsidiaries
Realized gain or loss on hedged object
Closing of hedging
Inserted directly into net assets-deferred gains or losses on hedges
Sales of stock of foreign consolidated subsidiaries
Change of scope of consolidation-foreign currency translation adjustment
Inserted directly into net assets-foreign currency translation adjustment
Issuance of subscription rights to shares
Purchase of subscription rights to shares
Exercise of subscription rights to shares
Lapse of subscription rights to shares
Retirement of treasury subscription rights to shares
Disposal of treasury subscription rights to shares
Increase of consolidated subsidiaries-minority interests
Decrease of consolidated subsidiaries-minority interests
Purchase of shares of consolidated subsidiaries
Sales of shares of consolidated subsidiaries
Minority interests in income
株主資本以外の項目の当期変動額（純額）
利益処分
役員賞与
利益準備金の積立
利益準備金の取崩
Net changes of items other than shareholders' equity
Profit appropriation
Directors' bonuses
Provision of legal retained earnings
Reversal of legal retained earnings
A
A
B
A
A
A
A
A
A
A
A
A
A
A
B
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
A
B
B
B
B
23 / 28
一般商工業
欠損填補
減資
資本準備金の取崩
土地再評価差額金の取崩
その他
当期変動額合計
B
B
B
B
B
A
Deficit disposition
Capital reduction
Reversal of legal capital surplus
Reversal of revaluation reserve for land
Other
Total changes of items during the period
キャッシュ・フロー計算書
科目分類
A
A
A
A
A
A
標準ラベル（日本語）
キャッシュ・フロー計算書
営業活動によるキャッシュ・フロー
小計
営業収入
原材料又は商品の仕入れによる支出
人件費の支出
その他の営業支出
標準ラベル（英語）
Statements of cash flows
Net cash provided by (used in) operating activities
Subtotal
Operating income
Payments for raw materials and goods
Payments for payroll
Payments for other operating activity
A
税引前当期純利益
Income before income taxes
A
A
減価償却費
減損損失
のれん償却額
貸倒引当金の増減額（△は減少）
受取利息及び受取配当金
支払利息
為替差損益（△は益）
持分法による投資損益（△は益）
有形固定資産売却損益（△は益）
損害賠償損失
売上債権の増減額（△は増加）
たな卸資産の増減額（△は増加）
仕入債務の増減額（△は減少）
抱合せ株式消滅差損益（△は益）
投資有価証券売却損益（△は益）
減価償却費及びその他の償却費
ソフトウエア償却費
開業費償却額
差入保証金償却額
固定資産臨時償却費
長期前払費用償却額
繰延資産償却額
賃貸資産減価償却費
無形固定資産償却費
負ののれん償却額
負ののれん発生益
その他の償却額
退職給付費用
株式報酬費用
賞与引当金の増減額（△は減少）
製品保証引当金の増減額（△は減少）
役員退職慰労引当金の増減額（△は減少）
役員賞与引当金の増減額（△は減少）
退職給付引当金の増減額（△は減少）
B
退職給付及び役員退職慰労引当金の増減額（△は減少）
B
B
修繕引当金の増減額（△は減少）
特別修繕引当金の増減額（△は減少）
ポイント引当金の増減額（△は減少）
完成工事補償引当金の増減額（△は減少）
工事損失引当金の増減額（△は減少）
債務保証損失引当金の増減額（△は減少）
受注損失引当金の増減額（△は減少）
投資損失引当金の増減額（△は減少）
返品調整引当金の増減額（△は減少）
店舗閉鎖損失引当金の増減額（△は減少）
B
関係会社事業損失引当金の増減額（△は減少）
B
関係会社整理損失引当金の増減額（△は減少）
B
事業整理損失引当金の増減額（△は減少）
事業構造改善引当金の増減額（△は減少）
利息返還損失引当金の増減額（△は減少）
偶発損失引当金の増減額（△は減少）
その他の引当金の増減額（△は減少）
引当金の増減額（△は減少）
特別法上の準備金の増減額（△は減少）
特別法上の引当金の増減額（△は減少）
有価証券売却損益（△は益）
有価証券評価損益（△は益）
有価証券運用損益（△は益）
有価証券償還損益（△は益）
投資有価証券売却及び評価損益（△は益）
投資有価証券評価損益（△は益）
投資有価証券償還損益（△は益）
有価証券及び投資有価証券売却損益（△は益）
有価証券及び投資有価証券評価損益（△は益）
関係会社株式売却損益（△は益）
関係会社株式評価損
子会社株式売却損益（△は益）
デリバティブ評価損益（△は益）
金利スワップ評価損益（△は益）
複合金融商品評価損益（△は益）
固定資産売却損益（△は益）
固定資産除却損
固定資産除売却損益（△は益）
固定資産廃棄損
固定資産処分損益（△は益）
固定資産評価損
固定資産圧縮損
固定資産受贈益
有形固定資産除却損
Depreciation and amortization
Impairment loss
Amortization of goodwill
Increase (decrease) in allowance for doubtful accounts
Interest and dividends income
Interest expenses
Foreign exchange losses (gains)
Equity in (earnings) losses of affiliates
Loss (gain) on sales of property, plant and equipment
Loss on compensation for damage
Decrease (increase) in notes and accounts receivable-trade
Decrease (increase) in inventories
Increase (decrease) in notes and accounts payable-trade
Loss (gain) on extinguishment of tie-in shares
Loss (gain) on sales of investment securities
Depreciation and other amortization
Depreciation of software
Amortization of business commencement expenses
Amortization of guarantee deposits
Non-recurring depreciation on noncurrent assets
Amortization of long-term prepaid expenses
Amortization of deferred assets
Depreciation of assets for rent
Depreciation of intangible assets
Amortization of negative goodwill
Gain on negative goodwill
Depreciation and amortization on other
Retirement benefit expenses
Share-based compensation expenses
Increase (decrease) in provision for bonuses
Increase (decrease) in provision for product warranties
Increase (decrease) in provision for directors' retirement benefits
Increase (decrease) in provision for directors' bonuses
Increase (decrease) in provision for retirement benefits
Increase (decrease) in provision for retirement benefits and directors'
retirement benefits
Increase (decrease) in provision for repairs
Increase (decrease) in provision for special repairs
Increase (decrease) in provision for point card certificates
Increase (decrease) in provision for warranties for completed construction
Increase (decrease) in provision for loss on construction contracts
Increase (decrease) in provision for loss on guarantees
Increase (decrease) in provision for loss on order received
Increase (decrease) in allowance for investment loss
Increase (decrease) in provision for sales returns
Increase (decrease) in provision for loss on store closing
Increase (decrease) in provision for loss on business of subsidiaries and
affiliates
Increase (decrease) in provision for loss on liquidation of subsidiaries and
affiliates
Increase (decrease) in provision for loss on business liquidation
Increase (decrease) in provision for business structure improvement
Increase (decrease) in provision for loss on interest repayment
Increase (decrease) in provision for contingent loss
Increase (decrease) in other provision
Increase (decrease) in provision
Increase (decrease) in reserves under the special laws
Increase (decrease) in reserves under the special laws
Loss (gain) on sales of securities
Loss (gain) on valuation of securities
Loss (gain) on securities operation
Loss (gain) on redemption of securities
Loss (gain) on sales and valuation of investment securities
Loss (gain) on valuation of investment securities
Loss (gain) on redemption of investment securities
Loss (gain) on sales of short-term and long term investment securities
Loss (gain) on valuation of short-term and long term investment securities
Loss (gain) on sales of stocks of subsidiaries and affiliates
Loss on valuation of stocks of subsidiaries and affiliates
Loss (gain) on sales of subsidiaries' stocks
Loss (gain) on valuation of derivatives
Loss (gain) on valuation of interest swap
Loss (gain) on valuation of compound financial instruments
Loss (gain) on sales of noncurrent assets
Loss on retirement of noncurrent assets
Loss (gain) on sales and retirement of noncurrent assets
Loss on abandonment of noncurrent assets
Loss (gain) on disposal of noncurrent assets
Loss on valuation of noncurrent assets
Loss on reduction of noncurrent assets
Gain on donation of noncurrent assets
Loss on retirement of property, plant and equipment
A
A
A
A
A
A
A
A
A
A
A
A
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
24 / 28
一般商工業
B
有形固定資産除売却損益（△は益）
有形固定資産廃棄損
有形固定資産処分損益（△は益）
無形固定資産売却損益（△は益）
無形固定資産除却損
無形固定資産除売却損益（△は益）
有形及び無形固定資産売却損益（△は益）
有形及び無形固定資産除却損
B
有形及び無形固定資産除売却損益（△は益）
B
B
有形及び無形固定資産処分損益（△は益）
土地売却損益（△は益）
電話加入権評価損
施設利用権評価損
出資金運用損益（△は益）
出資金評価損
投資事業組合運用損益（△は益）
匿名組合投資損益（△は益）
ゴルフ会員権評価損
ゴルフ会員権売却損益（△は益）
会員権売却損益（△は益）
会員権評価損
投資その他の資産評価損
受取利息
受取配当金
有価証券利息
保険配当金
保険返戻金
受取賃貸料
受取保険金
保険解約損益（△は益）
仕入割引
支払手数料
支払利息及び社債利息
支払利息及び手形売却損
手形売却損
社債利息
社債償還損
社債発行費
社債発行費償却
新株発行費
新株発行費償却
株式交付費
株式交付費償却
株式公開費用
賃貸借契約解約損
リース解約損
貸倒損失
たな卸資産評価損
たな卸資産廃棄損
たな卸資産除却損
たな卸資産処分損
商品評価損
商品廃棄損
販売用不動産評価損
販売用土地評価損
債務免除益
災害損失
移転補償金
収用補償金
工事負担金等受入額
補助金収入
保険差益
新株予約権戻入益
段階取得に係る差損益（△は益）
持分変動損益（△は益）
事業再編損失
事業整理損失
事業撤退損失
関係会社事業損失
事業構造改善費用
関係会社整理損
子会社整理損
関係会社清算損益（△は益）
子会社清算損益（△は益）
事業譲渡損益（△は益）
店舗閉鎖損失
移転費用
和解金
訴訟和解金
訴訟関連損失
特別退職金
役員退職慰労金
退職給付会計基準変更時差異の処理額
退職給付信託設定損益（△は益）
厚生年金基金代行返上損益（△は益）
前期損益修正損益（△は益）
B
リース会計基準の適用に伴う影響額
B
資産除去債務会計基準の適用に伴う影響額
B
棚卸資産会計基準の適用に伴う影響額
B
工事契約会計基準の適用に伴う影響額
B
雑損失
雑収入
その他の営業外損益（△は益）
その他の特別損益（△は益）
その他の損益（△は益）
営業債権の増減額（△は増加）
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
Loss (gain) on sales and retirement of property, plant and equipment
Loss on abandonment of property, plant and equipment
Loss (gain) on disposal of property, plant and equipment
Loss (gain) on sales of intangible assets
Loss on retirement of intangible assets
Loss (gain) on sales and retirement of intangible assets
Loss (gain) on sales of property, plant and equipment and intangible assets
Loss on retirement of property, plant and equipment and intangible assets
Loss (gain) on sales and retirement of property, plant and equipment and
intangible assets
Loss (gain) on disposal of property, plant and equipment and intangible assets
Loss (gain) on sales of land
Loss on valuation of telephone subscription right
Loss on valuation of right of using facilities
Loss (gain) on operation of investments in capital
Loss on valuation of investments in capital
Loss (gain) on investments in partnership
Loss (gain) on investments in silent partnership
Loss on valuation of golf club memberships
Loss (gain) on sales of golf club memberships
Loss (gain) on sales of membership
Loss on valuation of membership
Loss on valuation of other investments
Interest income
Dividends income
Interest income on securities
Dividends income of insurance
Gain on maturity of insurance contract
Rent income
Insurance income
Loss (gain) on cancellation of insurance contract
Purchase discounts
Commission fee
Interest expenses paid on loans and bonds
Interest expenses and loss on sales of notes receivable-trade
Loss on sales of notes receivable-trade
Interest on bonds
Loss on redemption of bonds
Bond issuance cost
Amortization of bond issuance cost
Stock issuance cost
Amortization of deferred stock issuance cost
Stock issuance cost
Amortization of stock issuance cost
Going public expenses
Loss on cancellation of rental contract
Loss on cancellation of leases
Bad debts expenses
Loss on valuation of inventories
Loss on abandonment of inventories
Loss on retirement of inventories
Loss on disposal of inventories
Loss on valuation of goods
Loss on abandonment of goods
Loss on valuation of real estate for sale
Loss on valuation of land for sale
Gain on forgiveness of debt
Loss on disaster
Compensation for removal
Compensation income for expropriation
Proceeds from contribution for construction
Subsidy income
Gain on insurance claim
Gain on reversal of subscription rights to shares
Loss (gain) on step acquisitions
Loss (gain) on change in equity
Loss on business restructuring
Loss on liquidation of business
Loss on withdrawal from business
Loss on business of subsidiaries and affiliates
Business structure improvement expenses
Loss on liquidation of subsidiaries and affiliates
Loss on liquidation of subsidiaries
Loss (gain) on liquidation of subsidiaries and affiliates
Loss (gain) on liquidation of subsidiaries
Loss (gain) on transfer of business
Loss on store closings
Relocation expenses
Settlement package
Litigation settlement
Loss on litigation
Extra retirement payment
Directors' retirement benefits
Amortization of net retirement benefit obligation at transition
Loss (gain) on securities contribution to employees' retirement benefits trust
Loss (gain) on transfer of benefit obligation relating to employees' pension fund
Loss (gain) from prior period adjustment
Loss (gain) on adjustment for changes of accounting standard for lease
transactions
Loss on adjustment for changes of accounting standard for asset retirement
obligations
Loss (gain) on adjustment for changes of accounting standard for measurement
of inventories
Loss (gain) on adjustment for changes of accounting standard for construction
contracts
Miscellaneous expenses
Proceeds from miscellaneous income
Other non-operating expenses (income)
Other extraordinary loss (income)
Other loss (gain)
Decrease (increase) in operating receivables
25 / 28
一般商工業
B
営業債務の増減額（△は減少）
割引手形の増減額（△は減少）
リース債権及びリース投資資産の増減額（△は増加）
販売用不動産の増減額（△は増加）
割賦売掛金の増減額（△は増加）
立替金の増減額（△は増加）
前受収益の増減額（△は減少）
前受金の増減額（△は減少）
前渡金の増減額（△は増加）
前払年金費用の増減額（△は増加）
前払費用の増減額（△は増加）
保険積立金の増減額（△は増加）
貯蔵品の増減額（△は増加）
未収消費税等の増減額（△は増加）
未収入金の増減額（△は増加）
未成業務受入金の増減額（△は減少）
未払金及び未払費用の増減額（△は減少）
未払金の増減額（△は減少）
未払費用の増減額（△は減少）
未払債務の増減額（△は減少）
未払消費税等の増減額（△は減少）
未払賞与の増減額（△は減少）
未払法人税等（外形標準課税）の増減額（△は減少）
未払人件費の増減額（△は減少）
未払又は未収消費税等の増減額
預り金の増減額（△は減少）
長期前払費用の増減額（△は増加）
長期未払金の増減額（△は減少）
長期預り金の増減額（△は減少）
B
破産更生債権等の増減額（△は増加）
B
敷金及び保証金の増減額（△は増加）
差入保証金の増減額（△は増加）
預り敷金及び保証金の増減額（△は減少）
預り保証金の増減額（△は減少）
営業貸付金の増減額（△は増加）
営業投資有価証券の増減額（△は増加）
固定化営業債権の増減額（△は増加）
割賦利益繰延の増減額（△は減少）
商業手形の増減額（△は増加）
借入有価証券代り金の増減額（△は増加）
リース債権の増減額（△は増加）
リース債務の増減額（△は減少）
リース投資資産の増減額（△は増加）
その他の流動資産の増減額（△は増加）
その他の流動負債の増減額（△は減少）
その他の固定資産の増減額（△は増加）
その他の固定負債の増減額（△は減少）
その他の資産の増減額（△は増加）
その他の負債の増減額（△は減少）
その他の資産・負債の増減額
預り敷金及び保証金の返還による支出
預り敷金及び保証金の受入による収入
賃貸資産の取得による支出
賃貸資産の売却による収入
少数株主に負担させた役員賞与の支払額
その他
利息及び配当金の受取額
利息の支払額
利息の受取額
法人税等の支払額
法人税等の還付額
法人税等の支払額又は還付額（△は支払）
特別退職金の支払額
収用補償金の受取額
移転補償金の受取額
移転費用の支払額
補助金の受取額
保険金の受取額
損害賠償金の支払額
和解金の支払額
訴訟和解金の支払額
訴訟関連損失の支払額
災害損失の支払額
賃貸料の受取額
役員退職慰労金の支払額
事業再編による支出
手形売却に伴う支払額
持分法適用会社からの配当金の受取額
その他の支出
その他の収入
その他
営業活動によるキャッシュ・フロー
投資活動によるキャッシュ・フロー
利息及び配当金の受取額
有価証券の取得による支出
有価証券の売却による収入
有価証券の増減額（△は増加）
有価証券の純増減額（△は増加）
有形固定資産の取得による支出
有形固定資産の売却による収入
投資有価証券の取得による支出
投資有価証券の売却による収入
貸付けによる支出
貸付金の回収による収入
有価証券の売却及び償還による収入
有価証券の償還による収入
投資有価証券の償還による収入
投資有価証券の売却及び償還による収入
有価証券及び投資有価証券の取得による支出
有価証券及び投資有価証券の売却による収入
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
B
A
B
B
B
B
B
B
B
B
A
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
B
B
A
A
A
A
A
A
B
B
B
B
B
B
Increase (decrease) in operating debt
Increase (decrease) in notes discounted
Net decrease (increase) in lease receivables and investment assets
Decrease (increase) in real estate for sale
Decrease (increase) in accounts receivable-installment
Decrease (increase) in advances paid
Increase (decrease) in unearned revenue
Increase (decrease) in advances received
Decrease (increase) in advance payments
Decrease (increase) in prepaid pension costs
Decrease (increase) in prepaid expenses
Decrease (increase) in insurance funds
Decrease (increase) in supplies
Decrease (increase) in consumption taxes refund receivable
Decrease (increase) in accounts receivable-other
Increase (decrease) in advances received on uncompleted services
Increase (decrease) in accounts payable-other and accrued expenses
Increase (decrease) in accounts payable-other
Increase (decrease) in accrued expenses
Increase (decrease) in accrued liabilities
Increase (decrease) in accrued consumption taxes
Increase (decrease) in accounts payable-bonuses
Increase (decrease) in income taxes payable-the factor based tax
Increase (decrease) in accounts payable-labor cost
Decrease/increase in consumption taxes receivable/payable
Increase (decrease) in deposits received
Decrease (increase) in long-term prepaid expenses
Increase (decrease) in long-term accounts payable-other
Increase (decrease) in long-term deposits received
Decrease (increase) in claims provable in bankruptcy, claims provable in
rehabilitation
Decrease (increase) in lease and guarantee deposits
Decrease (increase) in guarantee deposits
Increase (decrease) in lease and guarantee deposits received
Increase (decrease) in guarantee deposits received
Decrease (increase) in operating loans receivable
Decrease (increase) in investment securities for sale
Decrease (increase) in bad debts
Increase (decrease) in deferred installment income
Decrease (increase) in commercial notes
Decrease (increase) in collateral money for securities borrowed
Decrease (increase) in lease receivables
Increase (decrease) in lease obligations
Decrease (increase) in lease investment assets
Decrease (increase) in other current assets
Increase (decrease) in other current liabilities
Decrease (increase) in other noncurrent assets
Increase (decrease) in other noncurrent liabilities
Decrease (increase) in other assets
Increase (decrease) in other liabilities
Increase/decrease in other assets/liabilities
Repayments of lease and guarantee deposits received
Proceeds from lease and guarantee deposits received
Purchase of assets for rent
Proceeds from sales of assets for rent
Directors' bonuses payments charged to minority shareholders
Other, net
Interest and dividends income received
Interest expenses paid
Interest income received
Income taxes paid
Income taxes refund
Income taxes (paid) refund
Payments for extra retirement payments
Proceeds from compensation for expropriation
Proceeds from compensation for removal
Payments for removal expenses
Proceeds from subsidy
Proceeds from insurance income
Compensation for damage paid
Settlement package paid
Litigation settlement paid
Payments for loss on litigation
Payments for loss on disaster
Proceeds from rent income
Payments for directors' retirement benefits
Payments for business restructuring
Payments for sales of notes receivable-trade
Proceeds from dividends income from affiliates accounted for by equity method
Other payments
Other proceeds
Other, net
Net cash provided by (used in) operating activities
Net cash provided by (used in) investing activities
Interest and dividends income received
Purchase of short-term investment securities
Proceeds from sales of short-term investment securities
Decrease (increase) in short-term investment securities
Net decrease (increase) in short-term investment securities
Purchase of property, plant and equipment
Proceeds from sales of property, plant and equipment
Purchase of investment securities
Proceeds from sales of investment securities
Payments of loans receivable
Collection of loans receivable
Proceeds from sales and redemption of securities
Proceeds from redemption of securities
Proceeds from redemption of investment securities
Proceeds from sales and redemption of investment securities
Purchase of short-term and long term investment securities
Proceeds from sales of short-term and long term investment securities
26 / 28
一般商工業
B
有価証券及び投資有価証券の売却及び償還による収入
B
B
無形固定資産の取得による支出
無形固定資産の売却による収入
有形及び無形固定資産の取得による支出
有形及び無形固定資産の売却による収入
固定資産の取得による支出
固定資産の売却による収入
固定資産の除却による支出
有形固定資産の除却による支出
ゴルフ会員権の取得による支出
ゴルフ会員権の売却による収入
会員権の取得による支出
会員権の売却による収入
関係会社貸付けによる支出
関係会社出資金の払込による支出
関係会社の整理による収入
建設協力金の支払による支出
建設協力金の回収による収入
工事負担金等受入による収入
定期預金の増減額（△は増加）
定期預金の純増減額（△は増加）
定期預金の預入による支出
定期預金の払戻による収入
子会社の所有する親会社株式の売却による収入
子会社出資金の取得による支出
子会社の清算による収入
子会社株式の取得による支出
子会社株式の売却による収入
子会社の自己株式の取得による支出
子会社の自己株式の処分による収入
関係会社株式の取得による支出
関係会社株式の売却による収入
事業譲渡による収入
営業譲受による支出
事業譲受による支出
のれんの取得による支出
社用資産の取得による支出
社用資産の売却による収入
出資金の払込による支出
出資金の回収による収入
出資金の売却による収入
出資金の分配による収入
親会社株式の売却による収入
投資不動産の取得による支出
投資不動産の売却による収入
短期貸付金の増減額（△は増加）
短期貸付金の純増減額（△は増加）
短期貸付けによる支出
短期貸付金の回収による収入
長期貸付けによる支出
長期貸付金の回収による収入
従業員に対する貸付けによる支出
従業員に対する貸付金の回収による収入
従業員に対する長期貸付けによる支出
従業員に対する長期貸付金の回収による収入
投融資による支出
投融資の回収による収入
投資不動産の賃貸による収入
繰延資産の取得による支出
匿名組合出資金の払込による支出
匿名組合出資金の払戻による収入
金銭の信託の取得による支出
金銭の信託の解約による収入
信託受益権の取得による支出
信託受益権の償還による収入
信託受益権の売却による収入
その他の無形固定資産の取得による支出
保険積立金の積立による支出
保険積立金の解約による収入
保険積立金の払戻による収入
ソフトウエアの取得による支出
リース用資産の取得による支出
差入保証金の差入による支出
差入保証金の回収による収入
敷金及び保証金の差入による支出
敷金及び保証金の回収による収入
預り保証金の返還による支出
預り保証金の受入による収入
敷金の差入による支出
敷金の回収による収入
長期前払費用の取得による支出
長期預り金の返還による支出
長期預り金の受入による収入
長期預り保証金の返還による支出
投資その他の資産の増減額（△は増加）
A
連結の範囲の変更を伴う子会社株式の取得による支出
B
連結の範囲の変更を伴う子会社株式の取得による収入
B
連結の範囲の変更を伴う子会社株式の売却による支出
A
連結の範囲の変更を伴う子会社株式の売却による収入
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
A
Proceeds from sales and redemption of short-term and long term investment
securities
Purchase of intangible assets
Proceeds from sales of intangible assets
Purchase of property, plant and equipment and intangible assets
Proceeds from sales of property, plant and equipment and intangible assets
Purchase of noncurrent assets
Proceeds from sales of noncurrent assets
Payments for retirement of noncurrent assets
Payments for retirement of property, plant and equipment
Purchase of golf club memberships
Proceeds from sales of golf club memberships
Purchase of memberships
Proceeds from sales of membership
Payments of loans receivable to subsidiaries and affiliates
Payments for investments in capital of subsidiaries and affiliates
Proceeds from liquidation of subsidiaries and affiliates
Payments of construction assistance fund receivables
Collection of construction assistance fund receivables
Proceeds from contribution received for construction
Decrease (increase) in time deposits
Net decrease (increase) in time deposits
Payments into time deposits
Proceeds from withdrawal of time deposits
Proceeds from sales of parent stock held by subsidiaries
Purchase of investments in capital of subsidiaries
Proceeds from liquidation of subsidiaries
Purchase of investments in subsidiaries
Proceeds from sales of investments in subsidiaries
Purchase of treasury stock of subsidiaries in consolidation
Proceeds from disposal of treasury stock of subsidiaries in consolidation
Purchase of stocks of subsidiaries and affiliates
Proceeds from sales of stocks of subsidiaries and affiliates
Proceeds from transfer of business
Payments for transfer of business
Payments for transfer of business
Purchase of goodwill
Purchase of own-used assets
Proceeds from sales of own-used assets
Payments for investments in capital
Collection of investments in capital
Proceeds from sales of investments in capital
Proceeds from share of profits on investments in capital
Proceeds from sales of stocks of parent company
Payments for investments in real estates
Proceeds from sales of investments in real estates
Decrease (increase) in short-term loans receivable
Net decrease (increase) in short-term loans receivable
Payments of short-term loans receivable
Collection of short-term loans receivable
Payments of long-term loans receivable
Collection of long-term loans receivable
Payments of loans receivable to employees
Collection of loans receivable to employees
Payments of long-term loans receivable to employees
Collection of long-term loans receivable to employees
Payments of investment and loans receivable
Collection of investment and loans receivable
Proceeds from rental of real estate for investment
Payments for deferred assets
Payments for investments in silent partnership
Proceeds from withdrawal of investments in silent partnership
Purchase of money held in trust
Proceeds from cancellation of money held in trust
Purchase of trust beneficiary right
Proceeds from redemption of trust beneficiary right
Proceeds from sales of trust beneficiary right
Purchase of other intangible assets
Purchase of insurance funds
Proceeds from cancellation of insurance funds
Proceeds from maturity of insurance funds
Purchase of software
Purchase of property for lease
Payments for guarantee deposits
Proceeds from collection of guarantee deposits
Payments for lease and guarantee deposits
Proceeds from collection of lease and guarantee deposits
Repayments of guarantee deposits received
Proceeds from guarantee deposits received
Payments for lease deposits
Collection of lease deposits
Purchase of long-term prepaid expenses
Repayments of long-term deposits received
Proceeds from long-term deposits received
Repayments of long-term guarantee deposits
Decrease (increase) in other investments
Purchase of investments in subsidiaries resulting in change in scope of
consolidation
Proceeds from purchase of investments in subsidiaries resulting in change in
scope of consolidation
Payments for sales of investments in subsidiaries resulting in change in scope
of consolidation
Proceeds from sales of investments in subsidiaries resulting in change in scope
of consolidation
Other payments
Other proceeds
Other, net
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities
Interest expenses paid
Increase in short-term loans payable
その他の支出
その他の収入
その他
投資活動によるキャッシュ・フロー
財務活動によるキャッシュ・フロー
利息の支払額
短期借入れによる収入
27 / 28
一般商工業
B
短期借入金の返済による支出
長期借入れによる収入
長期借入金の返済による支出
社債の発行による収入
社債の償還による支出
株式の発行による収入
自己株式の取得による支出
配当金の支払額
短期借入金の純増減額（△は減少）
短期借入金の増減額（△は減少）
借入金の返済による支出
借入れによる収入
社債の買入消却による支出
転換社債の償還による支出
株式の発行による支出
少数株主からの払込みによる収入
少数株主への払戻による支出
少数株主への配当金の支払額
リース債務の返済による支出
ファイナンス・リース債務の返済による支出
コマーシャル・ペーパーの償還による支出
コマーシャル・ペーパーの発行による収入
コマーシャル・ペーパーの増減額（△は減少）
コマーシャル・ペーパーの純増減額（△は減少）
短期借入金及びコマーシャル・ペーパーの増減額（△は減少）
長期未払金の返済による支出
ストックオプションの行使による収入
自己株式の処分による収入
自己株式の売却による収入
自己株式の増減額（△は増加）
自己株式の純増減額（△は増加）
子会社の自己株式の取得による支出
子会社の自己株式の処分による収入
B
新株予約権の行使による株式の発行による収入
A
A
A
A
A
A
A
A
A
B
B
B
B
B
B
A
B
A
B
A
B
B
B
B
B
B
B
B
B
B
B
B
B
新株予約権付社債の発行による収入
転換社債の買入消却による支出
新株予約権の発行による収入
短期社債の純増減額（△は減少）
短期社債の発行による収入
短期社債の償還による支出
割賦債務の返済による支出
設備関係割賦債務の返済による支出
会員預り金の返還による支出
その他の支出
その他の収入
その他
財務活動によるキャッシュ・フロー
現金及び現金同等物に係る換算差額
現金及び現金同等物の増減額（△は減少）
新規連結に伴う現金及び現金同等物の増加額
B
連結除外に伴う現金及び現金同等物の減少額
B
連結の範囲の変更に伴う現金及び現金同等物の増減額（△は減少）
B
合併に伴う現金及び現金同等物の増加額
B
連結子会社の合併による現金及び現金同等物の増減額（△は減少）
B
非連結子会社との合併に伴う現金及び現金同等物の増加額
A
現金及び現金同等物の残高
B
B
B
B
B
B
B
B
B
B
B
A
A
A
A
Decrease in short-term loans payable
Proceeds from long-term loans payable
Repayment of long-term loans payable
Proceeds from issuance of bonds
Redemption of bonds
Proceeds from issuance of common stock
Purchase of treasury stock
Cash dividends paid
Net increase (decrease) in short-term loans payable
Increase (decrease) in short-term loans payable
Repayments of loans payable
Proceeds from loans payable
Payments for retirement by purchase of bonds
Redemption of convertible bonds
Payments for issuance of common stock
Proceeds from stock issuance to minority shareholders
Repayments to minority shareholders
Cash dividends paid to minority shareholders
Repayments of lease obligations
Repayments of finance lease obligations
Redemption of commercial papers
Proceeds from issuance of commercial papers
Increase (decrease) in commercial papers
Net increase (decrease) in commercial papers
Increase (decrease) in short-term bank loans and commercial papers
Payments for long-term accounts payable-other
Proceeds from exercise of stock option
Proceeds from disposal of treasury stock
Proceeds from sales of treasury stock
Decrease (increase) in treasury stock
Net decrease (increase) in treasury stock
Purchase of treasury stock of subsidiaries in consolidation
Proceeds from disposal of treasury stock of subsidiaries in consolidation
Proceeds from issuance of stock resulting from exercise of subscription rights
to shares
Proceeds from issuance of bonds with subscription rights to shares
Payments for retirement by purchase of convertible bonds
Proceeds from issuance of subscription rights to shares
Net increase (decrease) in short-term bonds payable
Proceeds from issuance of short-term bonds
Redemption of short-term bonds
Repayments of installment payables
Payments for installment payables-property and equipment
Repayments for deposits received from membership
Other payments
Other proceeds
Other, net
Net cash provided by (used in) financing activities
Effect of exchange rate change on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents
Increase in cash and cash equivalents from newly consolidated subsidiary
Decrease in cash and cash equivalents resulting from exclusion of subsidiaries
from consolidation
Increase (decrease) in cash and cash equivalents resulting from change of
scope of consolidation
Increase in cash and cash equivalents resulting from merger
Increase (decrease) in cash and cash equivalents resulting from merger of
subsidiaries
Increase in cash and cash equivalents resulting from merger with
unconsolidated subsidiaries
Cash and cash equivalents
28 / 28

Financial Results for the 1st half of Fiscal 2014 THE