財務諸表で使う勘定科目の英語表記の一覧

2013年10月25日更新
財務諸表で使う勘定科目の英語表記

日本語での財務諸表に使う勘定科目の英訳には候補が一つではないものもありますが、以下に日本の金融庁で選定されている英訳例を表にまとめました。

日本企業ではよく使う勘定科目でも、海外企業ではあまり目にしないものもあり、財務諸表をそのまま英訳しても相手によっては必ずしも日本での解釈に通りに伝わらないこともある点に留意が必要です。日本の勘定科目では別になっているものの、英訳すると同じ英単語になってしまうものも少なくありません。こうした場合は、何を意味しているものなのか実例・具体例を挙げて相手に説明するとよいかと思います。

このページ内の検索をする場合、キーボードのCTRLキーを押しながらFを押すと、ブラウザの検索窓が出てきますので、適宜必要な勘定科目をタイプしてください。

また、損益計算書に用いる勘定科目の英訳一覧もありますので、こちらもご活用ください。

財務諸表で使う勘定科目の英語表記の一覧
名称、勘定科目の日本語 英語での勘定科目の表記
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 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もの Supplies and other-reasonable value
貯蔵品 Supplies
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 from 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 from 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 receivable from 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
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他の付属設備 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の 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
その他の設備 Other facilities
コース勘定 Golf courses
ドック船台 Docks and building berths
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
ドック船台(純額) Docks and building berths, net
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
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、無形固定資産又は繰延資産に属するもの以外の長期資産 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
退職給付に係る資産 Net defined benefit asset
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
リース投資資産 Lease investment assets
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
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
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
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
株主優待引当金 Provision for shareholder benefit program
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
環境対策引当金 Provision for environmental measures
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
災害損失引当金 Provision for loss on disaster
受注工事損失引当金 Provision for loss on construction contracts
船舶保証工事引当金 Provision for construction warranties for vessel
保証工事引当金 Provision for construction warranties
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として発生後短期間に支払われるもの 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
未払酒税 Accrued alcohol tax
預り金 Deposits received
関係会社預り金 Deposits received from subsidiaries and affiliates
未払代理店手数料 Accrued agency commission
1年内返還予定の預り保証金 Current portion of guarantee deposits received
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 Other liabilities-payable within one year
設備関係支払手形 Notes payable-facilities
設備関係未払金 Accounts payable-facilities
営業外支払手形 Notes payable-non-operating
営業外電子記録債務 Electronically recorded obligations-non-operating
短期社債 Short-term bonds payable
短期借入金 Short-term loans payable
関係会社短期借入金 Short-term loans payable to subsidiaries and affiliates
コマーシャル・ペーパー Commercial papers
1年内償還予定の社債 Current portion of bonds
1年内返済予定の長期借入金 Current portion of long-term loans payable
1年内返済予定の関係会社長期借入金 Current portion of long-term loans payable to subsidiaries and affiliates
1年内償還予定の転換社債 Current portion of convertible bonds
1年内償還予定の新株予約権付社債 Current portion of bonds with subscription rights to shares
1年内期限到来予定のその他の固定負債 Current portion of other noncurrent liabilities
仮受金 Suspense receipt
仮受消費税等 Suspense receipt of consumption taxes
未払賞与 Accrued bonuses
未払役員報酬 Directors' compensation payable
未払配当金 Dividends payable
株主、役員又は従業員からの短期借入金 Short-term loans payable to shareholders, directors or employees
株主、役員又は従業員からの預り金 Deposits received from shareholders, directors or employees
従業員預り金 Deposits received from employees
圧縮未決算特別勘定 Special suspense account for reduction entry
リース資産減損勘定 Accumulated impairment loss on leased assets
持分法適用に伴う負債 Liabilities from application of equity method
企業結合に係る特定勘定 Provision incurred from a business combination
組織再編により生じた株式の特別勘定 Stock special account caused by restructuring
割賦利益繰延 Deferred installment income
借入有価証券 Securities borrowed
信用保証買掛金 Accounts payable-credit guarantee
貸借取引担保金 Collateral money received for loan transactions
貸付有価証券代り金 Collateral money received for securities lent
その他 Other
流動負債 Current liabilities
固定負債 Noncurrent liabilities
社債 Bonds payable
社債 Bonds payable
転換社債 Convertible bonds
転換社債型新株予約権付社債 Convertible bond-type bonds with subscription rights to shares
新株予約権付社債 Bonds with subscription rights to shares
長期借入金 Long-term loans payable
長期借入金 Long-term loans payable
株主、役員又は従業員からの長期借入金 Long-term loans payable to shareholders, directors or employees
関係会社長期借入金 Long-term loans payable to subsidiaries and affiliates
引当金 Provision
退職給付引当金 Provision for retirement benefits
役員退職慰労引当金 Provision for directors' retirement benefits
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
特別修繕引当金 Provision for special repairs
修繕引当金 Provision for repairs
製品保証引当金 Provision for product warranties
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
環境対策引当金 Provision for environmental measures
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
災害損失引当金 Provision for loss on disaster
その他の引当金 Other provision
引当金 Provision
退職給付に係る負債 Net defined benefit liability
負ののれん Negative goodwill
リース債務 Lease obligations
資産除去債務 Asset retirement obligations
その他の負債で流動負債に属しないもの Other liabilities-not current liabilities
受入保証金 Guarantee deposits received
長期預り金 Long-term deposits received
会員預り金 Deposits received from members
長期割賦未払金 Long-term accounts payable-installment purchase
受入敷金保証金 Lease and guarantee deposits received
長期設備関係支払手形 Long-term notes payable-facilities
長期設備関係未払金 Long-term accounts payable-facilities
長期前受金 Long-term advances received
長期前受工事負担金 Long-term deferred contribution for construction
長期預り敷金 Long-term lease deposited
長期預り敷金保証金 Long-term lease and guarantee deposited
長期預り保証金 Long-term guarantee deposited
保険契約準備金 Reserve for contract of insurance
長期未払金 Long-term accounts payable-other
長期前受収益 Long-term unearned revenue
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
長期リース資産減損勘定 Accumulated impairment loss on long-term leased assets
繰延税金負債 Deferred tax liabilities
再評価に係る繰延税金負債 Deferred tax liabilities for land revaluation
持分法適用に伴う負債 Liabilities from application of equity method
企業結合に係る特定勘定 Provision incurred from a business combination
組織再編により生じた株式の特別勘定 Stock special account caused by restructuring
その他 Other
固定負債 Noncurrent liabilities
特別法上の準備金 Reserves under the special laws
特別法上の準備金 Reserves under the special laws
特別法上の引当金 Reserves under the special laws
特別法上の引当金 Reserves under the special laws
負債 Liabilities
純資産の部 Net assets
株主資本 Shareholders' equity
資本金 Capital stock
新株式申込証拠金 Deposit for subscriptions to shares
資本剰余金 Capital surplus
資本準備金 Legal capital surplus
その他資本剰余金 Other capital surplus
資本剰余金 Capital surplus
利益剰余金 Retained earnings
利益準備金 Legal retained earnings
その他利益剰余金 Other retained earnings
減債積立金 Reserve for bond sinking fund
中間配当積立金 Reserve for interim dividends
配当平均積立金 Reserve for dividend equalization
事業拡張積立金 Reserve for business expansion
自家保険積立金 Reserve for private insurance
固定資産圧縮積立金 Reserve for advanced depreciation of noncurrent assets
固定資産圧縮特別勘定積立金 Reserve for special account for advanced depreciation of noncurrent assets
特別償却準備金 Reserve for special depreciation
プログラム等準備金 Reserve for software programs
海外投資等損失準備金 Reserve for overseas investment loss
研究開発積立金 Reserve for research and development
配当積立金 Reserve for dividends
配当準備金 Reserve for dividends
配当準備積立金 Reserve for dividends
配当引当積立金 Reserve for dividends
退職給与積立金 Reserve for retirement allowance
退職積立金 Reserve for retirement allowance
退職手当積立金 Reserve for retirement allowance
退職慰労積立金 Reserve for retirement allowance
役員退職積立金 Reserve for directors' retirement allowance
圧縮記帳積立金 Reserve for reduction entry
圧縮積立金 Reserve for reduction entry
土地圧縮積立金 Reserve for reduction entry of land
建物圧縮積立金 Reserve for reduction entry of buildings
不動産圧縮積立金 Reserve for reduction entry of real estate
資産圧縮積立金 Reserve for reduction entry of assets
償却資産圧縮積立金 Reserve for reduction entry of depreciable assets
買換資産圧縮積立金 Reserve for reduction entry of replaced property
買換資産積立金 Reserve for property replacement
特別償却積立金 Reserve for special depreciation
特別積立金 Special reserve
任意積立金 Voluntary retained earnings
別途積立金 General reserve
繰越利益剰余金 Retained earnings brought forward
その他利益剰余金 Other retained earnings
利益剰余金 Retained earnings
自己株式 Treasury stock
自己株式申込証拠金 Deposit for subscriptions to treasury stock
株主資本 Shareholders' equity
評価・換算差額等 Valuation and translation adjustments
その他有価証券評価差額金 Valuation difference on available-for-sale securities
繰延ヘッジ損益 Deferred gains or losses on hedges
土地再評価差額金 Revaluation reserve for land
為替換算調整勘定 Foreign currency translation adjustment
退職給付に係る調整累計額 Remeasurements of defined benefit plans
評価・換算差額等 Valuation and translation adjustments
新株予約権 Subscription rights to shares
自己新株予約権 Treasury subscription rights to shares
少数株主持分 Minority interests
純資産 Net assets
負債純資産 Liabilities and net assets

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