財務諸表で使う勘定科目の英語表記の一覧
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。
| 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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