損益計算書で使われる勘定科目の英語訳の一覧表

2013年11月4日更新
損益計算書で使われる勘定科目の英語

損益計算書は、略してP/Lとも呼ばれ、Profit and Loss Statementの訳となります。経営の状態、収益と費用をある一定の期間でどのような状態にあるのかを写し取るものです。Income statementと呼ばれることもあります。

日本の損益計算書と諸外国のもの、例えば米国の損益計算書では、用語と並び順が若干違う部分があったり、解釈の異なる勘定科目がありますが、大枠の部分では同じものとなります。

複式簿記そのものがヨーロッパ発祥のものであり、ベースにある考え方は変わらないため、財務諸表や損益計算書についても日本語のものがわかるのであれば、英語のものも用語とその定義がわかれば理解するのは難しくありません。

勘定科目の英語訳を調べる場合、財務諸表(バランスシート、B/S)で使われているものなのか、損益計算書で使われているものなのか、両者に共通の用語のものなのかをあらかじめ確認しておく必要があります。

なお、勘定科目の英訳には複数の訳が当てはまる場合もありますが、以下の表では金融庁が発表している英訳を一覧にしています。科目数が多い為、このページ内を検索する場合は、CTRLキーを押しながらFを押すことで、ページ内検索窓が開きますので、適宜、用語を入力して活用ください。

損益計算書で使われる勘定科目の英語、日本語の対照表
名称、勘定科目の日本語 英語での勘定科目の表記
損益計算書 Statements of income
営業活動による収益 Revenue from operating activities
売上高 Net sales
売上高 Net sales
営業収益 Operating revenue
営業収益 Operating revenue
営業収入 Operating revenue
営業収入 Operating revenue
営業総収入 Gross operating revenue
営業活動による収益の内訳 Revenue from operating activities-detail
総売上高 Gross sales
売上値引及び戻り高 Sales allowance and returns
商品売上高 Net sales of goods
製品売上高 Net sales of finished goods
商品及び製品売上高 Net sales of merchandise and finished goods
半製品売上高 Sales of semi-finished goods
原材料売上高 Sales of raw materials
副産物売上高 Sales of by-products
作業くず売上高 Sales of scraps
役務収益 Service revenue
サービス売上高 Service sales
割賦販売売上高 Installment sales
不動産売上高 Real estate sales
開発事業売上高 Sales on development business
不動産事業売上高 Sales on real estate business
賃貸事業売上高 Sales on lease business
分譲事業売上高 Sales on selling business
その他の事業売上高 Sales on other business
賃貸事業収益 Lease business revenue
分譲事業収益 Selling business revenue
賃貸事業収入 Lease business revenue
賃貸収入 Rent income
不動産賃貸収入 Rent income of real estate
不動産収入 Real estate income
手数料収入 Commission income
加工料収入 Processing income
ロイヤリティー収入 Royalty income
コンサルティング収入 Consulting income
加盟店からの収入 Income from franchised stores
関係会社受取配当金 Dividends from subsidiaries and affiliates
受取配当金 Dividends income
関係会社受入手数料 Commissions from subsidiaries and affiliates
関係会社貸付金利息 Interest on loans receivable from subsidiaries and affiliates
関係会社有価証券利息 Interest on securities of subsidiaries and affiliates
経営管理料 Management fee income
経営指導料 Consulting fee income
商標使用料 Trademark fee income
資産利用料 Asset rental income
完成業務高 Contracts completed
工事売上高 Construction sales
ソフトウエア開発売上高 Sales of software development
情報サービス売上高 Sales of information service
保守売上高 Sales of maintenance service
年会費収入 Annual fee income
倉庫収入 Warehouse income
倉庫保管料 Warehousing fee income
倉庫荷役料 Stevedoring income
運送収入 Transportation income
運送雑収 Miscellaneous transportation income
制作収入 Production income
放送収入 Income from broadcasting business
テレビ収入 Income from television business
ラジオ収入 Income from radio business
レンタル売上高 Rental sales
受託品売上高 Sales of goods on consignment
買付品売上高 Indent sales
その他の売上高 Other sales
その他の事業収益 Other business revenue
その他の事業収入 Other business revenue
その他の営業収益 Other operating revenue
その他の営業収入 Other operating revenue
その他の収益 Other revenue
その他の収入 Other revenue
その他 Other
金融収益 Financial revenue
金融収益 Financial revenue
融資収益 Financing revenue
リース収益 Lease revenue
営業投資有価証券売上高 Revenue from operational investment securities
割賦購入あっせん収益 Revenue from agency services of installment purchase
包括信用購入あっせん収益 Revenue from credit card business
個別信用購入あっせん収益 Revenue from installment sales finance business
受取割引料 Discount revenue
信用保証収益 Revenue from credit guarantee
投資事業組合管理収入 Income from partnership management
名義書換手数料 Name transfer fee
融資代行収益 Loan agency revenue
買取債権回収高 Collection from purchased receivable
借入有価証券代り金利息 Interest on collateral money for securities borrowed
有価証券貸付料 Charge on securities loaned
貸借取引貸付金利息 Interest on loans on margin transaction
公社債貸付金利息 Interest on bond financing
一般貸付金利息 Interest on general loans
投資収益 Gain on investment
その他の金融収益 Other financial revenue
営業活動による費用・売上原価 COS and expenses from operating activities
売上原価 Cost of sales
売上原価 Cost of sales
営業費用 Operating expenses
営業費用 Operating expenses
営業原価 Operating cost
営業原価 Operating cost
営業活動による費用・売上原価の内訳 COS and expenses from operating activities-detail
商品売上原価 Cost of goods sold
商品期首たな卸高 Beginning goods
総仕入高 Total purchase of goods
仕入値引及び戻し高 Purchase allowance and returns
当期商品仕入高 Cost of purchased goods
商品期末たな卸高 Ending goods
合計 Total
商品他勘定振替高 Goods transfer to other account
商品評価損 Valuation loss on goods
小計 Subtotal
差引 Net
商品売上原価 Cost of goods sold
製品売上原価 Cost of finished goods sold
製品期首たな卸高 Beginning finished goods
当期製品製造原価 Cost of products manufactured
当期製品仕入高 Purchase of finished goods
製品期末たな卸高 Ending finished goods
合計 Total
製品他勘定振替高 Finished goods transfer to other account
製品評価損 Valuation loss on finished goods
原材料評価損 Valuation loss on raw materials
小計 Subtotal
差引 Net
製品売上原価 Cost of finished goods sold
他勘定振替高 Transfer to other account
他勘定受入高 Transfer from other account
合併による商品受入高 Transfer of goods by merger
原価差額 Cost price balance
商品及び製品売上原価 Cost of merchandise and finished goods sold
商品及び製品期首たな卸高 Beginning merchandise and finished goods
当期商品及び製品仕入高 Cost of purchased merchandise and finished goods
合計 Total
商品及び製品期末たな卸高 Ending merchandise and finished goods
原材料売上原価 Cost of raw material sales
サービス売上原価 Cost of service sales
不動産売上原価 Cost of sales-real estate
開発事業売上原価 Cost of sales on development business
不動産事業売上原価 Cost of sales on real estate business
賃貸事業売上原価 Cost of sales on lease business
分譲事業売上原価 Cost of sales on selling business
その他の事業売上原価 Cost of sales on other business
工事売上原価 Cost of construction sales
ソフトウエア開発売上原価 Cost of sales of software development
情報サービス売上原価 Cost of sales of information service
保守売上原価 Cost of sales of maintenance service
受託品売上原価 Cost of sales of goods on consignment
買付品売上原価 Cost of indent sales
完成業務原価 Cost of completed work
賃貸原価 Rent cost
不動産賃貸原価 Cost of real estate rent
不動産賃貸費用 Expenses of real estate rent
賃貸事業原価 Lease business cost
分譲事業原価 Selling business cost
その他の事業原価 Other business cost
ソフトウエア償却費 Amortization of software
維持運転費 Maintenance and operating expenses
番組制作費 Program production expenses
番組費 Program expenses
放送費 Broadcasting expenses
その他の事業費用 Other business expenses
その他の原価 Other cost
その他 Other
金融費用 Financial expenses
金融費用 Financial expenses
営業投資有価証券売上原価 Cost of operational investment securities
借入金利息 Interest on loans
有価証券借入料 Borrowing fee on securities
債権買取原価 Cost of purchased receivable
貸付有価証券代り金利息 Interest on collateral money received for securities lent
その他の金融費用 Other financial expenses
販売費及び一般管理費 Selling, general and administrative expenses
販売手数料 Sales commission
荷造費 Packing expenses
運搬費 Haulage expenses
広告宣伝費 Advertising expenses
見本費 Sample expenses
保管費 Warehousing expenses
納入試験費 Delivery examination expenses
役員報酬 Directors' compensations
給料 Salaries
賃金 Wages
手当 Allowance
賞与 Bonuses
福利厚生費 Welfare expenses
交際費 Entertainment expenses
旅費 Traveling expenses
交通費 Transportation expenses
通信費 Communication expenses
光熱費 Heating and lighting expenses
消耗品費 Supplies expenses
租税公課 Taxes and dues
減価償却費 Depreciation
修繕費 Repair expenses
保険料 Insurance expenses
不動産賃借料 Rent expenses on real estates
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
賞与引当金繰入額 Provision for bonuses
役員退職慰労引当金繰入額 Provision for directors' retirement benefits
役員賞与引当金繰入額 Provision for directors' bonuses
退職給付費用 Retirement benefit expenses
研究開発費 Research and development expenses
販売費 Selling expenses
一般管理費 General and administrative expenses
一般管理費 General and administrative expenses
人件費 Personal expenses
給料及び手当 Salaries and allowances
給料及び賞与 Salaries and bonuses
給料手当及び賞与 Salaries, allowances and bonuses
給料手当及び福利費 Salaries and allowances and welfare expenses
給料及び賃金 Salaries and wages
賞与及び手当 Bonuses and allowance
従業員給料 Employees' salaries
従業員賞与 Employees' bonuses
従業員給料及び賞与 Employees' salaries and bonuses
従業員給料及び手当 Employees' salaries and allowances
報酬及び給料手当 Compensations, salaries and allowances
役員報酬及び給料手当 Directors' compensations, salaries and allowances
退職金 Retirement payments
退職給付引当金繰入額 Provision for retirement benefits
役員退職慰労金 Directors' retirement benefits
雑給 Other salaries
法定福利及び厚生費 Legal and employee benefits expenses
法定福利費 Legal welfare expenses
株式報酬費用 Share-based compensation expenses
のれん償却額 Amortization of goodwill
株式交付費 Stock issuance cost
開業費償却 Amortization of business commencement expenses
開発費償却 Amortization of development expenses
支払報酬 Compensations
顧問料 Consulting expenses
教育研修費 Education and training expenses
研修費 Training expenses
採用費 Recruiting expenses
募集費 Offering expenses
外注費 Subcontract expenses
事務委託費 Operations consignment expenses
業務委託費 Business consignment expenses
支払手数料 Commission fee
賃借料 Rent expenses
施設使用料 Facility expenses
地代家賃 Rents
借地借家料 Leasehold and office rents
販売促進費 Promotion expenses
広告宣伝費及び販売促進費 Advertising and promotion expenses
事業宣伝費 Business advertising expenses
代理店手数料 Agent fee
製品保証引当金繰入額 Provision for product warranties
完成工事補償引当金繰入額 Provision for warranties for completed construction
特別修繕引当金繰入額 Provision for special repairs
ポイント引当金繰入額 Provision for point card certificates
利息返還損失引当金繰入額 Provision for loss on interest repayment
運送費及び保管費 Transportation and warehousing expenses
運賃 Freightage expenses
運賃及び荷造費 Freightage and packing expenses
運賃諸掛 Freightage related expenses
荷造運搬費 Packing and transportation expenses
荷造及び発送費 Packing and delivery expenses
販売運賃 Sales fare
発送運賃 Freight-out
配送費 Distribution expenses
発送費 Shipment expenses
試験研究費 Experiment and research expenses
開発研究費 Development and research expenses
技術研究費 Technical research expenses
研究費 Research expenses
修繕維持費 Repair and maintenance
寄付金 Contribution
特許権使用料 License fee
長期前払費用償却 Amortization of long-term prepaid expenses
水道光熱費 Utilities expenses
動力用水光熱費 Power utilities expenses
衛生費 Medical expenses
事業所税 Office taxes
事業税 Enterprise tax
事務費 Office cost
事務用品費 Stationery expenses
事務用消耗品費 Office supplies expenses
車両費 Vehicle expenses
会議費 Conference expenses
諸会費 Membership fee
諸経費 Sundry expenses
図書費 Book expenses
印刷費 Print expenses
図書印刷費 Book and printing expenses
調査研究費 Research study expenses
調査費 Investigation expenses
旅費交通費及び通信費 Transportation and communication expenses
旅費及び通信費 Traveling and communication expenses
旅費及び交通費 Traveling and transportation expenses
通信交通費 Correspondence and transportation expenses
取引関連費 Trading related expenses
不動産関連費 Real estate related expenses
雑費 Miscellaneous expenses
その他の販売費 Other selling expenses
その他の一般管理費 Other general and administrative expenses
その他の経費 Other expenses
その他の人件費 Other personal expenses
その他 Other
販売費及び一般管理費 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 Provision of unrealized income on installment sales
割賦販売未実現利益戻入額 Reversal of unrealized income on installment sales
返品調整引当金繰入額 Provision for sales returns
返品調整引当金戻入額 Reversal of provision for sales returns
商品売上総利益 Gross profit-merchandise
製品売上総利益 Gross profit-finished goods
不動産売上総利益 Gross profit-real estate sales
不動産事業総利益 Gross profit-real estate business
開発事業総利益 Gross profit-developing business
その他の事業総利益 Gross profit-other business
その他の売上総利益 Gross profit-other
営業総利益 Operating gross profit
販売費及び一般管理費 Selling, general and administrative expenses
販売手数料 Sales commission
荷造費 Packing expenses
運搬費 Haulage expenses
広告宣伝費 Advertising expenses
見本費 Sample expenses
保管費 Warehousing expenses
納入試験費 Delivery examination expenses
役員報酬 Directors' compensations
給料 Salaries
賃金 Wages
手当 Allowance
賞与 Bonuses
福利厚生費 Welfare expenses
交際費 Entertainment expenses
旅費 Traveling expenses
交通費 Transportation expenses
通信費 Communication expenses
光熱費 Heating and lighting expenses
消耗品費 Supplies expenses
租税公課 Taxes and dues
減価償却費 Depreciation
修繕費 Repair expenses
保険料 Insurance expenses
不動産賃借料 Rent expenses on real estates
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
賞与引当金繰入額 Provision for bonuses
役員退職慰労引当金繰入額 Provision for directors' retirement benefits
役員賞与引当金繰入額 Provision for directors' bonuses
退職給付費用 Retirement benefit expenses
研究開発費 Research and development expenses
販売費 Selling expenses
一般管理費 General and administrative expenses
一般管理費 General and administrative expenses
人件費 Personal expenses
給料及び手当 Salaries and allowances
給料及び賞与 Salaries and bonuses
給料手当及び賞与 Salaries, allowances and bonuses
給料手当及び福利費 Salaries and allowances and welfare expenses
給料及び賃金 Salaries and wages
賞与及び手当 Bonuses and allowance
従業員給料 Employees' salaries
従業員賞与 Employees' bonuses
従業員給料及び賞与 Employees' salaries and bonuses
従業員給料及び手当 Employees' salaries and allowances
報酬及び給料手当 Compensations, salaries and allowances
役員報酬及び給料手当 Directors' compensations, salaries and allowances
退職金 Retirement payments
退職給付引当金繰入額 Provision for retirement benefits
役員退職慰労金 Directors' retirement benefits
雑給 Other salaries
法定福利及び厚生費 Legal and employee benefits expenses
法定福利費 Legal welfare expenses
株式報酬費用 Share-based compensation expenses
のれん償却額 Amortization of goodwill
株式交付費 Stock issuance cost
開業費償却 Amortization of business commencement expenses
開発費償却 Amortization of development expenses
支払報酬 Compensations
顧問料 Consulting expenses
教育研修費 Education and training expenses
研修費 Training expenses
採用費 Recruiting expenses
募集費 Offering expenses
外注費 Subcontract expenses
事務委託費 Operations consignment expenses
業務委託費 Business consignment expenses
支払手数料 Commission fee
賃借料 Rent expenses
施設使用料 Facility expenses
地代家賃 Rents
借地借家料 Leasehold and office rents
販売促進費 Promotion expenses
広告宣伝費及び販売促進費 Advertising and promotion expenses
事業宣伝費 Business advertising expenses
代理店手数料 Agent fee
製品保証引当金繰入額 Provision for product warranties
完成工事補償引当金繰入額 Provision for warranties for completed construction
特別修繕引当金繰入額 Provision for special repairs
ポイント引当金繰入額 Provision for point card certificates
利息返還損失引当金繰入額 Provision for loss on interest repayment
運送費及び保管費 Transportation and warehousing expenses
運賃 Freightage expenses
運賃及び荷造費 Freightage and packing expenses
運賃諸掛 Freightage related expenses
荷造運搬費 Packing and transportation expenses
荷造及び発送費 Packing and delivery expenses
販売運賃 Sales fare
発送運賃 Freight-out
配送費 Distribution expenses
発送費 Shipment expenses
試験研究費 Experiment and research expenses
開発研究費 Development and research expenses
技術研究費 Technical research expenses
研究費 Research expenses
修繕維持費 Repair and maintenance
寄付金 Contribution
特許権使用料 License fee
長期前払費用償却 Amortization of long-term prepaid expenses
水道光熱費 Utilities expenses
動力用水光熱費 Power utilities expenses
衛生費 Medical expenses
事業所税 Office taxes
事業税 Enterprise tax
事務費 Office cost
事務用品費 Stationery expenses
事務用消耗品費 Office supplies expenses
車両費 Vehicle expenses
会議費 Conference expenses
諸会費 Membership fee
諸経費 Sundry expenses
図書費 Book expenses
印刷費 Print expenses
図書印刷費 Book and printing expenses
調査研究費 Research study expenses
調査費 Investigation expenses
旅費交通費及び通信費 Transportation and communication expenses
旅費及び通信費 Traveling and communication expenses
旅費及び交通費 Traveling and transportation expenses
通信交通費 Correspondence and transportation expenses
取引関連費 Trading related expenses
不動産関連費 Real estate related expenses
雑費 Miscellaneous expenses
その他の販売費 Other selling expenses
その他の一般管理費 Other general and administrative expenses
その他の経費 Other expenses
その他の人件費 Other personal expenses
その他 Other
販売費及び一般管理費 Selling, general and administrative expenses
営業利益 Operating income
全事業営業利益 Operating income-total business
営業外収益 Non-operating income
受取利息 Interest income
有価証券利息 Interest on securities
受取配当金 Dividends income
仕入割引 Purchase discounts
投資不動産賃貸料 Rent of real estate for investment
還付消費税等 Refunded consumption taxes
負ののれん償却額 Amortization of negative goodwill
持分法による投資利益 Equity in earnings of affiliates
為替差益 Foreign exchange gains
有価証券売却益 Gain on sales of securities
投資有価証券売却益 Gain on sales of investment securities
投資有価証券評価益 Gain on valuation of investment securities
未払配当金除斥益 Gain on forfeiture of unclaimed dividends
有価証券償還益 Gain on redemption of securities
有価証券運用益 Gain on investment of securities
有価証券評価益 Gain on valuation of securities
投資有価証券評価損戻入益 Gain on reversal of loss on valuation of investment securities
出資金運用益 Gain on investments in capital
投資事業組合運用益 Gain on investments in partnership
匿名組合投資利益 Gain on investments in silent partnership
金銭の信託運用益 Gain on investments in money held in trust
デリバティブ評価益 Gain on valuation of derivatives
金利スワップ評価益 Gain on valuation of interest-rate swaps
複合金融商品評価益 Gain on valuation of compound financial instruments
経営指導料 Business advisory fee
技術指導料 Technical advisory fee
業務受託料 Fiduciary obligation fee
業務受託手数料 Operations consignment fee
受取技術料 Technical support fee
受取ロイヤリティー Royalty income
貸付金利息 Interest on loans
受取手数料 Commission fee
受取事務手数料 Office work fee
受取賃貸料 Rent income
不動産賃貸料 Real estate rent
固定資産賃貸料 Rent income on noncurrent assets
設備賃貸料 Rent income on facilities
受取家賃 House rent income
受取地代家賃 Land and house rent received
受取保険金 Insurance income
受取保険金及び配当金 Insurance and dividends income
受取保険料 Insurance fee
受取保証料 Guarantee commission received
受取補償金 Compensation income
受取利息及び配当金 Interest and dividends income
助成金収入 Subsidy income
補助金収入 Subsidy income
協賛金収入 Co-sponsor fee
違約金収入 Penalty income
保険解約返戻金 Insurance premiums refunded cancellation
保険返戻金 Insurance return
生命保険配当金 Dividends income of life insurance
保険配当金 Dividends income of insurance
保険事務手数料 Commission for insurance office work
固定資産売却益 Gain on sales of noncurrent assets
固定資産受贈益 Gain on donation of noncurrent assets
固定資産処分益 Gain on disposal of noncurrent assets
投資損失引当金戻入額 Reversal of allowance for investment loss
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
役員退職慰労引当金戻入額 Reversal of provision for directors' retirement benefits
貸倒引当金戻入額 Reversal of allowance for doubtful accounts
償却債権取立益 Gain on bad debts recovered
物品売却益 Gain on sales of goods
作業くず売却益 Gain on sales of scraps
スクラップ売却益 Gain on sales of scraps
債務勘定整理益 Gain on adjustment of account payable
法人税等還付加算金 Interest on refund of income taxes and other
還付加算金 Interest on refund
雇用調整助成金 Subsidies for employment adjustment
雑収入 Miscellaneous income
その他 Other
営業外収益 Non-operating income
営業外費用 Non-operating expenses
支払利息 Interest expenses
社債利息 Interest on bonds
売上割引 Sales discounts
有価証券売却損 Loss on sales of securities
有価証券評価損 Loss on valuation of securities
有価証券償還損 Loss on redemption of securities
有価証券運用損 Loss on investment of securities
投資有価証券売却損 Loss on sales of investment securities
投資有価証券評価損 Loss on valuation of investment securities
持分法による投資損失 Equity in losses of affiliates
出資金運用損 Loss on investments in capital
投資事業組合運用損 Loss on investments in partnership
匿名組合投資損失 Loss on investments in silent partnership
出資金評価損 Loss on valuation of investments in capital
金銭の信託運用損 Loss on investments in money held in trust
デリバティブ評価損 Loss on valuation of derivatives
ゴルフ会員権評価損 Loss on valuation of golf club membership
会員権評価損 Loss on valuation of membership
会員権売却損 Loss on sale of membership
保険解約損 Loss on insurance cancellation
社債発行費償却 Amortization of bond issuance cost
株式交付費 Stock issuance cost
株式交付費償却 Amortization of stock issuance cost
新株発行費 Stock issuance cost
新株発行費償却 Amortization of stock issuance cost
社債償還損 Loss on bond retirement
社債発行費 Bond issuance cost
自己株式取得費用 Commission for purchase of treasury stock
株式公開費用 Going public expenses
資金調達費用 Financing expenses
短期社債利息 Interest on short-term bonds
コマーシャル・ペーパー利息 Interest on commercial papers
為替差損 Foreign exchange losses
金利スワップ評価損 Loss on valuation of interest swap
複合金融商品評価損 Loss on valuation of compound financial instruments
手形売却損 Loss on sales of notes payable
電子記録債権売却損 Loss on sales of electronically recorded monetary claims
貸与資産減価償却費 Depreciation of assets for rent
休止固定資産減価償却費 Depreciation of inactive noncurrent assets
減価償却費 Depreciation
賃貸収入原価 Cost of lease revenue
賃貸費用 Rent expenses
不動産賃貸費用 Rent expenses on real estates
不動産賃貸原価 Rent cost of real estate
固定資産賃貸費用 Rent expenses on noncurrent assets
設備賃貸費用 Rent expenses on facilities
リース解約損 Loss on cancel of lease contracts
固定資産売却損 Loss on sales of noncurrent assets
固定資産除却損 Loss on retirement of noncurrent assets
固定資産除売却損 Loss on sales and retirement of noncurrent assets
固定資産廃棄損 Loss on abandonment of noncurrent assets
固定資産処分損 Loss on disposal of noncurrent assets
固定資産圧縮損 Loss on reduction of noncurrent assets
固定資産評価損 Loss on valuation of noncurrent assets
たな卸資産評価損 Loss on valuation of inventories
たな卸資産廃棄損 Loss on abandonment of inventories
たな卸資産除却損 Loss on retirement of inventories
たな卸資産処分損 Loss on disposal of inventories
商品評価損 Loss on valuation of goods
商品廃棄損 Loss on abandonment of goods
原材料評価損 Loss on valuation of raw materials
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts expenses
退職給付費用 Retirement benefit expenses
過年度退職給付費用 Retirement benefit expenses for prior periods
退職給付積立不足償却額 Amortization of shortage reserve for retirement benefits
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
割増退職金 Extra retirement payments
創立費償却 Amortization of deferred organization expenses
開業費償却 Amortization of business commencement expenses
長期前払費用償却 Amortization of long-term prepaid expenses
開発費償却 Amortization of development expenses
支払手数料 Commission fee
支払保証料 Guarantee commission
支払補償費 Compensation expenses
租税公課 Taxes and dues
寄付金 Contribution
売上債権売却損 Loss on sales of accounts receivable
債権売却損 Loss on transfer of receivables
コミットメントフィー Commitment fee
シンジケートローン手数料 Commission for syndicate loan
事務所移転費用 Office transfer expenses
和解金 Settlement package
訴訟和解金 Litigation settlement
訴訟関連費用 Litigation expenses
雑支出 Miscellaneous expenses
雑損失 Miscellaneous loss
その他 Other
営業外費用 Non-operating expenses
経常利益 Ordinary income
特別利益 Extraordinary income
企業結合に係る特定勘定取崩益 Reversal of provision incurred from business combination
企業結合における交換利益 Gain on exchange from business combination
事業分離における移転利益 Gain on transfer from business divestitures
段階取得に係る差益 Gain on step acquisitions
持分変動利益 Gain on change in equity
抱合せ株式消滅差益 Gain on extinguishment of tie-in shares
固定資産売却益 Gain on sales of noncurrent assets
固定資産処分益 Gain on disposal of noncurrent assets
固定資産受贈益 Gain on donation of noncurrent assets
有形固定資産売却益 Gain on sales of property, plant and equipment
土地売却益 Gain on sales of land
投資有価証券売却益 Gain on sales of investment securities
投資有価証券償還益 Gain on redemption of investment securities
有価証券売却益 Gain on sales of securities
投資有価証券評価損戻入益 Gain on reversal of loss on valuation of investment securities
匿名組合投資利益 Gain on investments in silent partnership
ゴルフ会員権売却益 Gain on sales of golf memberships
会員権売却益 Gain on sales of memberships
負ののれん発生益 Gain on bargain purchase
関係会社清算益 Gain on liquidation of subsidiaries and affiliates
子会社清算益 Gain on liquidation of subsidiaries
関係会社株式売却益 Gain on sales of subsidiaries and affiliates' stocks
子会社株式売却益 Gain on sales of subsidiaries' stocks
事業譲渡益 Gain on transfer of business
貸倒引当金戻入額 Reversal of allowance for doubtful accounts
賞与引当金戻入額 Reversal of provision for bonuses
役員賞与引当金戻入額 Reversal of provision for directors' bonuses
退職給付引当金戻入額 Reversal of provision for retirement benefits
役員退職慰労引当金戻入額 Reversal of provision for directors' retirement benefits
投資損失引当金戻入額 Reversal of allowance for investment loss
製品保証引当金戻入額 Reversal of provision for product warranties
特別修繕引当金戻入額 Reversal of provision for special repairs
完成工事補償引当金戻入額 Reversal of provision for warranties for completed construction
債務保証損失引当金戻入額 Reversal of provision for loss on guarantees
関係会社整理損失引当金戻入額 Reversal of provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金戻入額 Reversal of provision for loss on business liquidation
関係会社事業損失引当金戻入額 Reversal of provision for loss on business of subsidiaries and affiliates
事業構造改善引当金戻入額 Reversal of provision for business structure improvement
店舗閉鎖損失引当金戻入額 Reversal of provision for loss on store closing
訴訟損失引当金戻入額 Reversal of provision for loss on litigation
ポイント引当金戻入額 Reversal of provision for point card certificates
災害損失引当金戻入額 Gain on reversal of provision for loss on disaster
退職給付信託設定益 Gain on contribution of securities to retirement benefit trust
厚生年金基金代行返上益 Gain on transfer of benefit obligation relating to employees' pension fund
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
退職給付制度改定益 Gain on revision of retirement benefit plan
退職給付制度終了益 Gain on abolishment of retirement benefit plan
為替差益 Foreign exchange gains
特別法上の準備金戻入額 Reversal of reserves under the special laws
工事負担金等受入額 Contribution for construction
国庫補助金 State subsidy
補助金収入 Subsidy income
新株予約権戻入益 Gain on reversal of subscription rights to shares
保険解約返戻金 Surrender value of insurance
受取保険金 Insurance income
保険差益 Gain on insurance adjustment
受取補償金 Compensation income
収用補償金 Compensation income for expropriation
移転補償金 Compensation for transfer
受取和解金 Settlement received
違約金収入 Penalty income
償却債権取立益 Gain on bad debts recovered
債務免除益 Gain on forgiveness of debts
その他 Other
特別利益 Extraordinary income
特別損失 Extraordinary loss
企業結合における交換損失 Loss on exchange from business combination
事業分離における移転損失 Loss on transfer from business divestitures
段階取得に係る差損 Loss on step acquisitions
持分変動損失 Loss on change in equity
抱合せ株式消滅差損 Loss on extinguishment of tie-in shares
合併関連費用 Merger expenses
固定資産売却損 Loss on sales of noncurrent assets
減損損失 Impairment loss
災害による損失 Loss on disaster
固定資産除却損 Loss on retirement of noncurrent assets
固定資産除売却損 Loss on sales and retirement of noncurrent assets
固定資産廃棄損 Loss on abandonment of noncurrent assets
固定資産処分損 Loss on disposal of noncurrent assets
固定資産圧縮損 Loss on reduction of noncurrent assets
固定資産評価損 Loss on valuation of noncurrent assets
有形固定資産売却損 Loss on sales of property, plant and equipment
有形固定資産除却損 Loss on retirement of property, plant and equipment
有形固定資産処分損 Loss on disposal of property, plant and equipment
土地売却損 Loss on sales of land
投資有価証券売却損 Loss on sales of investment securities
投資有価証券評価損 Loss on valuation of investment securities
投資有価証券償還損 Loss on redemption of investment securities
有価証券売却損 Loss on sales of securities
有価証券評価損 Loss on valuation of securities
匿名組合投資損失 Loss on investments in silent partnership
出資金評価損 Loss on valuation of investments in capital
関係会社株式評価損 Loss on valuation of stocks of subsidiaries and affiliates
関係会社株式売却損 Loss on sales of stocks of subsidiaries and affiliates
投資損失引当金繰入額 Provision of allowance for investment loss
関係会社出資金評価損 Loss on valuation of investments in capital of subsidiaries and affiliates
子会社株式売却損 Loss on sales of subsidiaries' stocks
子会社株式評価損 Loss on valuation of subsidiaries' stocks
関係会社整理損 Loss on liquidation of subsidiaries and affiliates
関係会社整理損失引当金繰入額 Provision for loss on liquidation of subsidiaries and affiliates
事業整理損 Loss on liquidation of business
事業整理損失引当金繰入額 Provision for loss on business liquidation
関係会社事業損失 Loss on business of subsidiaries and affiliates
関係会社事業損失引当金繰入額 Provision for loss on business of subsidiaries and affiliates
事業構造改善費用 Business structure improvement expenses
事業構造改善引当金繰入額 Provision for business structure improvement
関係会社清算損 Loss on liquidation of subsidiaries and affiliates
子会社整理損 Loss on liquidation of subsidiaries
子会社清算損 Loss on liquidation of subsidiaries
事業再編損 Restructuring loss
事業撤退損 Loss on business withdrawal
事業譲渡損 Loss on transfer of business
関係会社支援損 Loss on support to subsidiaries and affiliates
関係会社貸倒引当金繰入額 Provision of allowance for doubtful accounts for subsidiaries and affiliates
その他の投資評価損 Loss on valuation of other investments
ゴルフ会員権評価損 Loss on valuation of golf club membership
ゴルフ会員権貸倒引当金繰入額 Provision of allowance for doubtful accounts of golf club membership
ゴルフ会員権売却損 Loss on sales of golf club memberships
会員権評価損 Loss on valuation of membership
会員権売却損 Loss on sales of membership
電話加入権評価損 Loss on valuation of telephone subscription right
施設利用権評価損 Loss on valuation of right of using facilities
特別退職金 Special retirement expenses
割増退職金 Extra retirement payments
早期割増退職金 Early extra retirement payments
退職特別加算金 Special extra retirement payments
店舗閉鎖損失 Loss on closing of stores
店舗閉鎖損失引当金繰入額 Provision for loss on store closing
事務所移転費用 Office transfer expenses
本社移転費用 Head office transfer cost
債務保証損失引当金繰入額 Provision for loss on guarantees
工事損失引当金繰入額 Provision for loss on construction contracts
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts written off
たな卸資産評価損 Loss on valuation of inventories
たな卸資産処分損 Loss on disposal of inventories
たな卸資産除却損 Loss on retirement of inventories
たな卸資産廃棄損 Loss on abandonment of inventories
商品評価損 Loss on valuation of goods
商品廃棄損 Loss on abandonment of goods
販売用不動産評価損 Loss on valuation of real estate for sale
販売用土地評価損 Loss on valuation of land for sale
建物除却損 Loss on retirement of building
為替差損 Foreign exchange losses
固定資産臨時償却費 Non-recurring depreciation on noncurrent assets
工事負担金等圧縮額 Reduction entry of land contribution for construction
ソフトウエア除却損 Loss on retirement of software
賃貸借契約解約損 Loss on cancellation of leasehold contracts
リース解約損 Loss on cancellation of lease contracts
保険解約損 Loss on insurance cancellation
退職給付費用 Retirement benefit expenses
退職給付信託設定損 Loss on contribution of securities to retirement benefit trust
厚生年金基金代行返上損 Loss on transfer of benefit obligation relating to employees' pension fund
過年度退職給付費用 Retirement benefit expenses for prior periods
退職給付引当金繰入額 Provision for retirement benefits
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
役員退職慰労金 Directors' retirement benefits
役員退職慰労引当金繰入額 Provision for directors' retirement benefits
退職給付制度改定損 Loss on revision of retirement benefit plan
退職給付制度終了損 Loss on abolishment of retirement benefit plan
損害賠償金 Compensation for damage
和解金 Settlement package
訴訟和解金 Litigation settlement
訴訟関連損失 Loss on litigation
訴訟損失引当金繰入額 Provision for loss on litigation
環境対策引当金繰入額 Provision for environmental measures
環境対策費 Environmental expenses
利息返還損失引当金繰入額 Provision for loss on interest repayment
偶発損失引当金繰入額 Provision for contingent loss
災害損失引当金繰入額 Provision for loss on disaster
臨時損失 Nonrecurring loss
特別法上の準備金繰入額 Provision of reserves under the special laws
その他 Other
特別損失 Extraordinary loss
匿名組合損益分配前税引前当期純利益 Income before dividends distribution from silent partnership, income taxes
匿名組合損益分配額 Dividends distribution from silent partnership
税引前当期純利益 Income before income taxes
法人税等 Income taxes
法人税、住民税及び事業税 Income taxes-current
法人税等の更正、決定等による納付税額又は還付税額 Income taxes-correction
法人税等調整額 Income taxes-deferred
法人税等還付税額 Refund of income taxes
過年度法人税等 Income taxes for prior periods
過年度法人税等戻入額 Refund of income taxes for prior periods
少数株主損益調整前当期純利益 Income before minority interests
少数株主利益 Minority interests in income
当期純利益 Net income
少数株主利益 Minority interests in income
少数株主損益調整前当期純利益 Income before minority interests
その他の包括利益 Other comprehensive income
その他有価証券評価差額金(税引前) Valuation difference on available-for-sale securities, before tax
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(税引前) Deferred gains or losses on hedges, before tax
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(税引前) Foreign currency translation adjustment, before tax
為替換算調整勘定 Foreign currency translation adjustment
退職給付に係る調整額(税引前) Remeasurements of defined benefit plans, before tax
退職給付に係る調整額 Remeasurements of defined benefit plans, net of tax
持分法適用会社に対する持分相当額 Share of other comprehensive income of associates accounted for using equity method
その他の包括利益に係る税効果額 Income tax relating to other comprehensive income
その他の包括利益 Other comprehensive income
包括利益 Comprehensive income
(内訳) Comprehensive income attributable to
親会社株主に係る包括利益 Comprehensive income attributable to owners of the parent
少数株主に係る包括利益 Comprehensive income attributable to minority interests
包括利益計算書 Statements of comprehensive income

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