損益計算書で使われる勘定科目の英語訳の一覧表
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。
| 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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