財務諸表等の用語、様式及び作成方法に関する規則(昭和三十八年大蔵省令第五十九号)
Regulation on Terminology, Forms, and Preparation Methods of Financial Statements(Ministry of Finance Order No. 59 of 1963)
最終更新:平成二十八年内閣府令第六十六号
Last Version: Cabinet Office Order No. 66 of 2016
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  • 令和4年9月5日
    • 最終更新:令和二年内閣府令第四十六号
    • 翻訳日:令和3年7月7日
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  • 平成30年8月28日
    • 最終更新:平成二十八年内閣府令第六十六号
    • 翻訳日:平成29年6月30日
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  • 平成27年1月23日
    • 最終更新:平成二十年内閣府令第八十号
    • 翻訳日:平成22年2月12日
    • 辞書バージョン:5.0

財務諸表等の用語、様式及び作成方法に関する規則
Regulation on Terminology, Forms, and Preparation Methods of Financial Statements
昭和三十八年十一月二十七日大蔵省令第五十九号
Ministry of Finance Order No. 59 of November 27, 1963
証券取引法(昭和二十三年法律第二十五号)第百九十三条の規定に基づき、財務諸表等の用語、様式及び作成方法に関する規則(昭和二十五年証券取引委員会規則第十八号)の全部を改正する省令を次のように定める。
Pursuant to the provisions of Article 193 of the Securities and Exchange Act (Act No. 25 of 1948), a Ministerial Order for fully revising the Rules on Terminology, Forms, and Preparation Methods of Financial Statements (Securities and Exchange Commission Rules No. 18 of 1950) is hereby enacted as follows.
第一章 総則(第一条―第十条の三)
Chapter I General Provisions(Articles 1 to 10-3)
第二章 貸借対照表
Chapter II Balance Sheets
第一節 総則(第十一条―第十三条)
Section 1 General Provisions(Articles 11 to 13)
第二節 資産
Section 2 Assets
第一目 総則(第十四条)
Division 1 General Provisions(Article 14)
第二目 流動資産(第十五条―第二十一条)
Division 2 Current Assets(Articles 15 to 21)
第三目 固定資産(第二十二条―第三十五条)
Division 3 Fixed Assets(Articles 22 to 35)
第四目 繰延資産(第三十六条―第三十八条)
Division 4 Deferred Assets(Articles 36 to 38)
第五目 雑則(第三十九条―第四十四条)
Division 5 Miscellaneous Provisions(Articles 39 to 44)
第三節 負債
Section 3 Liabilities
第一目 総則(第四十五条・第四十六条)
Division 1 General Provisions(Articles 45 and 46)
第二目 流動負債(第四十七条―第五十条)
Division 2 Current Liabilities(Articles 47 to 50)
第三目 固定負債(第五十一条―第五十三条)
Division 3 Fixed Liabilities(Articles 51 to 53)
第四目 雑則(第五十四条―第五十八条)
Division 4 Miscellaneous Provisions(Articles 54 to 58)
第四節 純資産
Section 4 Net Assets
第一目 総則(第五十九条)
Division 1 General Provisions(Article 59)
第二目 株主資本(第六十条―第六十六条の二)
Division 2 Shareholders' Equity(Articles 60 to 66-2)
第三目 評価・換算差額等(第六十七条)
Division 3 Valuation and Translation Adjustments(Article 67)
第四目 新株予約権(第六十八条)
Division 4 Share Options(Article 68)
第五目 雑則(第六十八条の二―第六十八条の四)
Division 5 Miscellaneous Provisions(Articles 68-2 to 68-4)
第三章 損益計算書
Chapter III Profit and Loss Statements
第一節 総則(第六十九条―第七十一条)
Section 1 General Provisions(Articles 69 to 71)
第二節 売上高及び売上原価(第七十二条―第八十三条)
Section 2 Net Sales and Cost of Sales(Articles 72 to 83)
第三節 販売費及び一般管理費(第八十四条―第八十九条)
Section 3 Selling Expenses and General and Administrative Expenses(Articles 84 to 89)
第四節 営業外収益及び営業外費用(第九十条―第九十五条)
Section 4 Non-Operating Revenues and Non-Operating Expenses(Articles 90 to 95)
第五節 特別利益及び特別損失(第九十五条の二―第九十五条の四)
Section 5 Extraordinary Profit and Extraordinary Loss(Articles 95-2 to 95-4)
第六節 当期純利益又は当期純損失(第九十五条の五―第九十五の五の三)
Section 6 Net Income for the Period or Net Loss for the Period(Articles 95-5 to 59-5-3)
第七節 雑則(第九十六条―第九十八条の二)
Section 7 Miscellaneous Provisions(Articles 96 to 98-2)
第四章 株主資本等変動計算書
Chapter IV Statements of Changes in Net Assets
第一節 総則(第九十九条・第百条)
Section 1 General Provisions(Articles 99 and 100)
第二節 株主資本(第百一条・第百二条)
Section 2 Shareholders' Equity(Articles 101 and 102)
第三節 評価・換算差額等(第百三条・第百四条)
Section 3 Valuation and Translation Adjustments(Articles 103 and 104)
第四節 新株予約権(第百五条)
Section 4 Share Options(Article 105)
第五節 注記事項(第百六条―第百九条)
Section 5 Matters to Be Set Down in Notes(Articles 106 to 109)
第六節 雑則(第百九条の二)
Section 6 Miscellaneous Provisions(Article 109-2)
第五章 キャッシュ・フロー計算書
Chapter V Cash Flow Statements
第一節 総則(第百十条―第百十二条)
Section 1 General Provisions(Articles 110 to 112)
第二節 キャッシュ・フロー計算書の記載方法(第百十三条―第百十六条)
Section 2 Methods of Entry in Cash Flow Statement(Articles 113 to 116)
第三節 雑則(第百十七条―第百十九条)
Section 3 Miscellaneous Provisions(Articles 117 to 119)
第六章 附属明細表(第百二十条―第百二十六条)
Chapter VI Supplementary Schedules(Articles 120 to 126)
第七章 特例財務諸表提出会社の財務諸表(第百二十七条・第百二十八条)
Chapter VII Financial Statements of Special Companies Submitting Financial Statements(Articles 127 and 128)
第八章 指定国際会計基準特定会社の財務諸表(第百二十九条・第百三十条)
Chapter VIII Financial Statements of Specified Companies Complying with Designated International Accounting Standards(Articles 129 and 130)
第九章 外国会社の財務書類(第百三十一条―第百三十五条)
Chapter IX Financial Documents of Foreign Companies(Articles 131 to 135)
附 則
Supplementary Provisions
第一章 総則
Chapter I General Provisions
(適用の一般原則)
(General Principles to Apply)
第一条金融商品取引法(昭和二十三年法律第二十五号。以下「法」という。)第五条、第七条第一項、第九条第一項、第十条第一項、第二十四条第一項若しくは第三項(これらの規定を同条第五項において準用する場合を含む。)又は同条第六項(これらの規定のうち法第二十四条の二第一項において準用する場合及びこの規則を適用することが適当なものとして金融庁長官が指定した法人(以下「指定法人」という。)についてこれらの規定を法第二十七条において準用する場合を含む。)の規定により提出される財務計算に関する書類(以下「財務書類」という。)のうち、財務諸表(貸借対照表、損益計算書、株主資本等変動計算書及びキャッシュ・フロー計算書(これらの財務書類に相当するものであつて、指定法人の作成するもの及び第二条の二に規定する特定信託財産について作成するものを含む。以下同じ。)並びに附属明細表又は第百二十九条第二項の規定により指定国際会計基準(連結財務諸表の用語、様式及び作成方法に関する規則(昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。)第九十三条に規定する指定国際会計基準をいう。以下同じ。)により作成する場合において当該指定国際会計基準により作成が求められる貸借対照表、損益計算書、株主資本等変動計算書及びキャッシュ・フロー計算書に相当するものをいう。以下同じ。)の用語、様式及び作成方法は、第一条の三を除き、この章から第八章までの定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。
Article 1(1)From among the financial and accounting documents (hereinafter referred to as "financial documents") that are to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1) or Article 24, paragraph (1) or (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including cases where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article) or paragraph (6) of that Article (including cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency as one to whom it is appropriate to apply this Regulation (that corporation is hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of financial statements (meaning balance sheets, profit and loss statements, statements of changes in net assets and cash flow statements (including documents that are equivalent to these financial documents, and that are prepared by a designated corporation or prepared for specified trust property prescribed in Article 2-2; the same applies hereinafter) and annexed detailed statement or, if financial documents are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as "regulation on consolidated financial statements"); the same applies hereinafter) pursuant to the provisions of Article 129, paragraph (2), equivalents to balance sheets, profit and loss statements, statements of changes in net assets and cash flow statements, of which preparation is required pursuant to the Designated International Accounting Standards; the same applies hereinafter) are governed by the provisions of this Chapter to Chapter VIII, excluding Article 1-3, and any matters that are not provided for under this Regulation are in accordance with business accounting standards generally accepted as fair and appropriate.
金融庁組織令(平成十年政令第三百九十二号)第二十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。
(2)The business accounting standards published by the business accounting council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to fall under the business accounting standards generally accepted as fair and appropriate, as prescribed in the preceding paragraph.
企業会計の基準についての調査研究及び作成を業として行う団体であつて次に掲げる要件の全てを満たすものが作成及び公表を行つた企業会計の基準のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、一般に公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものは、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。
(3)From among the business accounting standards prepared and published by organizations that research, study, and prepare business accounting standards on a regular basis, and that satisfy all of the following requirements, those which are specified by the Commissioner of the Financial Services Agency as such that are found to have been prepared and published under fair and proper procedures and are expected to be generally accepted as fair and appropriate business accounting standards are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1):
利害関係を有する者から独立した民間の団体であること。
(i)that it is a private organization independent from any person with interest;
特定の者に偏ることなく多数の者から継続的に資金の提供を受けていること。
(ii)that it is funded continuously by a large number of persons and not disproportionately by any specific person;
高い専門的見地から企業会計の基準を作成する能力を有する者による合議制の機関(次号及び第五号において「基準委員会」という。)を設けていること。
(iii)that it has set up a body with council system composed of persons competent to prepare business accounting standards from a highly professional viewpoint (referred to as a "standards committee" in the following item and item (v));
基準委員会が公正かつ誠実に業務を行うものであること。
(iv)that its standards committee engages in its duties in a fair and sincere manner; and
基準委員会が会社等(会社、指定法人、組合その他これらに準ずる事業体(外国におけるこれらに相当するものを含む。)をいう。以下同じ。)を取り巻く経営環境及び会社等の実務の変化への適確な対応並びに国際的収れん(企業会計の基準について国際的に共通化を図ることをいう。)の観点から継続して検討を加えるものであること。
(v)that its standards committee continuously conducts reviews from a perspective of proper responses to changes in the business environment surrounding companies, etc. (meaning a company, designated corporation, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign state); the same applies hereinafter) and practice of companies, etc. and the international convergence (meaning ensuring the standardization of business accounting standards on an international scale).
金融庁長官が、法の規定により提出される財務諸表に関する特定の事項について、その作成方法の基準として特に公表したものがある場合には、当該基準は、この規則の規定に準ずるものとして、第一項に規定する一般に公正妥当と認められる企業会計の基準に優先して適用されるものとする。
(4)If the Commissioner of the Financial Services Agency has specially published any standards on the preparation methods for specific matters concerning financial statements that are to be submitted pursuant to the provisions of the Act, the standards is regarded as being equivalent to the provisions of this Regulation and prevails over the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1).
(連結財務諸表を作成している会社の特例)
(Special Provisions for Companies Which Prepare Consolidated Financial Statements)
第一条の二連結財務諸表を作成している会社のうち、会社法(平成十七年法律第八十六号)第二条第十一号に規定する会計監査人設置会社(第二条に規定する別記事業を営む株式会社又は指定法人を除く。第七章において「特例財務諸表提出会社」という。)が提出する財務諸表の用語、様式及び作成方法は、同章の定めるところによることができる。
Article 1-2The terminology, forms, and preparation methods of financial statements that a company which prepares consolidated financial statements and which is a company with financial auditors as prescribed in Article 2, item (xi) of the Companies Act (Act No. 86 of 2005) (excluding a stock company or designated corporation engaged in a listed business as prescribed in Article 2; referred to as a "special company submitting financial statements" in Chapter VII), submits may be in accordance with the provisions of that Chapter.
(指定国際会計基準特定会社の特例)
(Special Provisions for Specified Companies Complying with Designated International Accounting Standards)
第一条の二の二法第二条第一項第五号又は第九号に掲げる有価証券の発行者(同条第五項に規定する発行者をいう。)のうち、次に掲げる要件の全てを満たす株式会社(以下「指定国際会計基準特定会社」という。)が提出する財務諸表の用語、様式及び作成方法は、連結財務諸表を作成していない場合に限り、第八章の定めるところによることができる。
Article 1-2-2The terminology, forms, and preparation methods of Financial Statements that an issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Act) of the securities set forth in paragraph (1), item (v) or (ix) of that Article, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards"), submits may, unless it prepares consolidated financial statements, be in accordance with the provisions of Chapter VIII:
法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条第一項若しくは第三項の規定に基づき提出する有価証券報告書において、財務諸表の適正性を確保するための特段の取組みに係る記載を行つていること。
(i)that in the securities registration statement that it submits under the provisions of Article 5, paragraph (1) of the Act or in annual securities reports that it submits under the provisions of Article 24, paragraph (1) or (3) of the Act, it gives a statement of special efforts for ensuring the appropriateness of Financial Statements; and
指定国際会計基準に関する十分な知識を有する役員又は使用人を置いており、指定国際会計基準に基づいて財務諸表を適正に作成することができる体制を整備していること。
(ii)that it has officers or employees who have sufficient knowledge of Designated International Accounting Standards and has established a system under which financial statements can be prepared in a proper manner under Designated International Accounting Standards.
(外国会社の特例)
(Special Provisions for Foreign Companies)
第一条の三外国会社(法第二条第一項第十号に掲げる外国投資信託の受益証券、同項第十一号に掲げる外国投資証券、同項第十七号に掲げる有価証券で同項第三号から第九号まで若しくは第十二号から第十六号までに掲げる有価証券の性質を有するもの、同項第十八号に掲げる有価証券、同項第十九号若しくは第二十号に掲げる有価証券(外国の者が発行者であるものに限る。)、同項第二十一号に掲げる有価証券又は同条第二項第二号、第四号若しくは第六号に掲げる権利の発行者をいう。第九章において同じ。)が提出する財務書類(中間財務書類及び四半期財務書類を除く。同章において同じ。)の用語、様式及び作成方法は、同章の定めるところによるものとする。
Article 1-3The terminology, forms, and preparation methods of financial documents (excluding interim financial documents and quarterly financial documents; the same applies in Chapter IX) that are to be submitted by a foreign company (meaning an issuer of beneficiary securities in foreign investment trusts set forth in Article 2, paragraph (1), item (x) of the Act, foreign investment securities set forth in item (xi) of that paragraph, securities set forth in item (xvii) of that paragraph which have the nature of the securities set forth in items (iii) to (ix) or items (xii) to (xvi) of that paragraph, securities set forth in item (xviii) of that paragraph, securities set forth in item (xix) or item (xx) of that paragraph (limited to those whose issuer is a foreign person), securities set forth in item (xxi) of that paragraph or rights set forth in paragraph (2), item (ii), (iv) or (vi) of that Article; the same applies in that Chapter) are to be governed by the provisions of that Chapter.
(特定事業を営む会社に対するこの規則の適用)
(Application of This Regulation to Companies Engaged in Specified Business)
第二条別記に掲げる事業(以下「別記事業」という。)を営む株式会社又は指定法人が、当該事業の所管官庁に提出する財務諸表の用語、様式及び作成方法について、特に法令の定めがある場合又は当該事業の所管官庁がこの規則に準じて制定した財務諸表準則(以下「準則」という。)がある場合には、当該事業を営む株式会社又は指定法人が法の規定により提出する財務諸表の用語、様式及び作成方法については、第十一条から第六十八条の二まで、第六十八条の四から第七十七条まで、第七十九条から第百九条まで及び第百十条から第百二十一条までの規定にかかわらず、その法令又は準則の定めによるものとする。ただし、金融庁長官が必要と認めて指示した事項及びその法令又は準則に定めのない事項については、この限りでない。
Article 2If, with regard to the terminology, forms, and preparation methods of financial statements which a stock company or designated corporation that is engaged in a business set forth in the appended list (hereinafter referred to as a "listed business") submits to its governing authority, there are any special provisions of law or regulations or if there are any rules on Financial Statements (hereinafter referred to as "rules") that its governing authority has established based on this Regulation, the terminology, forms, and preparation methods of the financial statements that the stock company or designated corporation engaged in the relevant business submits pursuant to the provisions of the Act are to be governed by the provisions of the law, regulations or rules, notwithstanding the provisions of Articles 11 to 68-2, Articles 68-4 to 77, Articles 79 to 109 and Articles 110 to 121; provided, however, that this does not apply with regard to matters that the Commissioner of the Financial Services finds to be necessary and on which the Commissioner has given instructions, nor does this apply with regard to matters that are not provided for in the law, regulations or rules.
(特定信託財産に対するこの規則の適用)
(Application of this Regulation to Specified Trust Property)
第二条の二特定目的信託財産の計算に関する規則(平成十二年総理府令第百三十二号。以下「特定目的信託財産計算規則」という。)又は投資信託財産の計算に関する規則(平成十二年総理府令第百三十三号。以下「投資信託財産計算規則」という。)の適用を受ける信託財産(以下「特定信託財産」という。)について作成すべき財務諸表の用語、様式及び作成方法については、第十一条から第六十八条の二まで、第六十八条の四から第七十七条まで、第七十九条から第百九条まで及び第百十条から第百二十一条までの規定にかかわらず、特定目的信託財産計算規則又は投資信託財産計算規則によるものとする。ただし、金融庁長官が必要と認めて指示した事項及び特定目的信託財産計算規則又は投資信託財産計算規則に定めのない事項については、この限りでない。
Article 2-2The terminology, forms, and preparation methods of the financial statements that must be prepared with regard to trust property that is subject to the application of the Regulation on Accounting for Special Purpose Trust Property (Prime Minister's Office Order No. 132 of 2000; hereinafter referred to as the "special purpose trust property accounting regulation") or the Regulation on Accounting for Investment Trust Property (Prime Minister's Office Order No. 133 of 2000; hereinafter referred to as the "investment trust property accounting regulation") (that trust property is hereinafter referred to as the "specified trust property") are to be governed by the special purpose trust property accounting regulation or the investment trust property accounting regulation, notwithstanding the provisions of Articles 11 to 68-2, Articles 68-4 to 77, Articles 79 to 109 and Articles 110 to 121; provided, however, that this does not apply with regard to matters that the Commissioner of the Financial Services Agency finds to be necessary and on which the Commissioner has given instructions, nor does this apply to matters that are not provided for in the special purpose trust property accounting regulation or the investment trust property accounting regulation.
第三条第二条の規定が適用される事業の二以上を兼ねて営む株式会社が法の規定により提出する財務諸表については、それらの事業のうち当該会社の営業の主要な部分を占める事業に関して適用される法令又は準則の定めによるものとする。ただし、その主要事業以外の事業に関する事項又は当該会社が当該法令又は準則の定めによることが適当でないと認めて金融庁長官の承認を受けた事項については、主要事業以外の事業に関する法令又は準則の定めによることができる。
Article 3Financial statements submitted, pursuant to the provisions of the Act, by a stock company concurrently engaged in two or more businesses that are subject to the application of the provisions of Article 2 are to be governed by the laws, regulations or rules that apply to whichever of these businesses constitutes the main portion of the operations of that company; provided, however, that matters concerning any business other than its main business or matters for which that company has obtained the approval of the Commissioner of the Financial Services Agency on the finding that they should not be governed by the provisions of the relevant laws, regulations or rules may be governed by laws, regulations or rules that are relevant to any of the businesses other than the main business.
第四条第二条の規定が適用される事業とその他の事業とを兼ねて営む株式会社において、当該会社の営業の主要な部分がその他の事業によるものである場合においては、当該会社が法の規定により提出する財務諸表については、第二条の規定を適用しないことができるものとする。ただし、第二条の規定の適用を受ける事業に関係ある事項については、当該法令又は準則の定めによることができる。
Article 4If a stock company is concurrently engaged in a business that is subject to the application of the provisions of Article 2 and any other business, and the relevant other business constitutes the main portion of the operations of that company, the Financial Statements that the company submits pursuant to the provisions of this Act may be exempted from having the provisions of Article 2 applied thereto; provided, however, that matters related to the business that is subject to the application of the provisions of Article 2 may be governed by the relevant laws, regulations or rules.
第四条の二別記十九に掲げる特定金融業(特定金融会社等の会計の整理に関する内閣府令(平成十一年総理府令・大蔵省令第三十二号)第二条第二項に規定する特定金融業をいう。以下同じ。)を営む株式会社又は指定法人が特定金融業以外の他の事業を兼ねて営む場合には、前二条の規定にかかわらず、特定金融業に関する事項については、同令の定めによるものとする。
Article 4-2If a stock company or designated corporation engaged in specified financial services (meaning specified financial services as prescribed in Article 2, paragraph (2) of the Cabinet Office Order on Account Management of specified finance companies (Order of the Prime Minister's Office and the Ministry of Finance No. 32 of 1999); the same applies hereinafter) set forth in Appended List No. 19 is concurrently engaged in any business other than specified financial services, matters concerning the specified financial services are to be governed by that Regulation, notwithstanding the provisions of the preceding two Articles.
(財務諸表の作成基準及び表示方法)
(Preparation Standards and Presentation Method for Financial Statements)
第五条法の規定により提出される財務諸表の用語、様式及び作成方法は、次に掲げる基準に適合したものでなければならない。
Article 5(1)The terminology, forms, and preparation methods of financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:
財務諸表提出会社(法の規定により財務諸表を提出すべき会社、指定法人及び組合をいう。以下同じ。)の財政状態、経営成績及びキャッシュ・フロー(第八条第十八項に規定するキャッシュ・フローをいう。次号において同じ。)の状況に関する真実な内容を表示すること。
(i)the financial statements present true information concerning the financial position, operating results, and cash flow conditions (meaning cash flow as prescribed in Article 8, paragraph (18); the same applies in the following item) of the company submitting financial statements (meaning the company, designated corporation, or partnership which is to submit financial statements pursuant to the provisions of the Act; the same applies hereinafter);
財務諸表提出会社の利害関係人に対して、その財政、経営及びキャッシュ・フローの状況に関する判断を誤らせないために必要な会計事実を明瞭に表示すること。
(ii)the financial statements clearly present the accounting information necessary for preventing the interested persons of the company submitting financial statements from reaching erroneous conclusions on its financial, operating, and cash flow conditions; and
財務諸表提出会社が採用する会計処理の原則及び手続については、正当な理由により変更を行う場合を除き、財務諸表を作成する各時期を通じて継続して適用されていること。
(iii)the accounting principles and procedures adopted by the company submitting financial statements are applied continuously throughout each period for preparing Financial Statements, unless a change is made based on justifiable grounds.
財務諸表に記載すべき事項で同一の内容のものについては、正当な理由により変更を行う場合を除き、財務諸表を作成する各時期を通じて、同一の表示方法を採用しなければならない。
(2)The same presentation method must be adopted for matters that must be entered in Financial Statements and that have the same content, throughout each period for preparing financial statements, unless a change is made based on justifiable grounds.
(比較情報の作成)
(Preparation of Comparative Information)
第六条当事業年度に係る財務諸表は、当該財務諸表の一部を構成するものとして比較情報(当事業年度に係る財務諸表(附属明細表を除く。)に記載された事項に対応する当事業年度の直前の事業年度(以下「前事業年度」という。)に係る事項をいう。)を含めて作成しなければならない。
Article 6Financial statements for the current business year must be prepared by including, as part of the financial statements, comparative information (meaning the matters pertaining to the business year immediately preceding the current business year (hereinafter referred to as the "previous business year") corresponding to the matters entered in the financial statements (excluding the supplementary schedules) for the current business year).
第七条削除
Article 7Deleted.
(定義)
(Definitions)
第八条この規則において「一年内」とは、貸借対照表日の翌日から起算して一年以内の日をいう。
Article 8(1)As used in this Regulation, the term "within one year" means a date that falls within one year from the day following the date of the balance sheet.
この規則において「通常の取引」とは、財務諸表提出会社の事業目的のための営業活動において、経常的に又は短期間に循環して発生する取引をいう。
(2)As used in this Regulation, the term "ordinary transactions" means transactions that occur routinely or that occur repeatedly during a short period, as a part of the operating activities to achieve the business purpose of the company submitting financial statements.
この規則において「親会社」とは、他の会社等の財務及び営業又は事業の方針を決定する機関(株主総会その他これに準ずる機関をいう。以下「意思決定機関」という。)を支配している会社等をいい、「子会社」とは、当該他の会社等をいう。親会社及び子会社又は子会社が、他の会社等の意思決定機関を支配している場合における当該他の会社等も、その親会社の子会社とみなす。
(3)As used in this Regulation, the term "parent company" means a Company, etc. that has control over the body that decides the financial and operational or business policies of another company, etc. (the body means the ensemble of shareholders at a shareholders' meeting or any other bodies equivalent thereto; hereinafter referred to as a "decision-making body"), and the term "subsidiary company" means the relevant other company, etc. Where a parent company and a subsidiary company jointly, or a subsidiary company alone has control over the decision-making body of another company, etc., the relevant other company, etc. is also deemed as a subsidiary company of the parent company.
前項に規定する他の会社等の意思決定機関を支配している会社等とは、次の各号に掲げる会社等をいう。ただし、財務上又は営業上若しくは事業上の関係からみて他の会社等の意思決定機関を支配していないことが明らかであると認められる会社等は、この限りでない。
(4)A company, etc. that has control over a decision-making body of another company, etc. under the preceding paragraph means any of the companies, etc. set forth in the following items; provided, however, that this does not apply to a company, etc. that is found to clearly not have control over the decision-making body of another company, etc. from the viewpoint of their financial, operational or business relationships:
他の会社等(民事再生法(平成十一年法律第二百二十五号)の規定による再生手続開始の決定を受けた会社等、会社更生法(平成十四年法律第百五十四号)の規定による更生手続開始の決定を受けた株式会社、破産法(平成十六年法律第七十五号)の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、有効な支配従属関係が存在しないと認められる会社等を除く。以下この項において同じ。)の議決権の過半数を自己の計算において所有している会社等
(i)a company, etc. that holds, on its own account, the majority of the voting rights in another company, etc. (excluding a company, etc. that is subject to a decision for the commencement of rehabilitation proceedings under the Civil Rehabilitation Act (Act No. 225 of 1999), a stock company that is subject to a decision for the commencement of corporate reorganization proceedings under the Corporate Reorganization Act (Act No. 154 of 2002), a company, etc. that is subject to a decision for the commencement of bankruptcy proceedings under the Bankruptcy Act (Act No. 75 of 2004), or any other company, etc. equivalent thereto, which also is found to have no effective parent-subsidiary relationship; hereinafter the same applies in this paragraph);
他の会社等の議決権の百分の四十以上、百分の五十以下を自己の計算において所有している会社等であつて、かつ、次に掲げるいずれかの要件に該当する会社等
(ii)a company, etc. that holds, on its own account, not less than forty percent and not more than fifty percent of the voting rights in another company, etc., and that also satisfies any of the following requirements:
自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、他の会社等の議決権の過半数を占めていること。
(a)that the voting rights held on its own account and the voting rights held by any persons who are found to exercise their voting rights in accordance with the wishes of the company, etc. due to their close ties with the company, etc. in terms of investment, personnel, funds, technology, transactions, etc. and those held by any persons who have agreed to exercise their voting rights in accordance with the wishes of the company, etc., when combined, constitute a majority of the voting rights in another company, etc.;
役員(法第二十一条第一項第一号(法第二十七条において準用する場合を含む。)に規定する役員をいう。以下同じ。)若しくは使用人である者、又はこれらであつた者で自己が他の会社等の財務及び営業又は事業の方針の決定に関して影響を与えることができる者が、当該他の会社等の取締役会その他これに準ずる機関の構成員の過半数を占めていること。
(b)that persons who are or were officers (meaning officers as prescribed in Article 21, paragraph (1), item (i) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27 of the Act); the same applies hereinafter) or employees of the company, etc. and who are able to exert an impact on the financial and operational or business policy decisions of another company, etc. constitute a majority of the members of the board of directors or any other administrative instrument equivalent thereto at the relevant other company, etc.;
他の会社等の重要な財務及び営業又は事業の方針の決定を支配する契約等が存在すること。
(c)that there is a contract, etc. for the company, etc. to control material financial and operational or business policy decisions of another company, etc.;
他の会社等の資金調達額(貸借対照表の負債の部に計上されているものに限る。)の総額の過半について融資(債務の保証及び担保の提供を含む。以下この号及び第六項第二号ロにおいて同じ。)を行つていること(自己と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を合わせて資金調達額の総額の過半となる場合を含む。)。
(d)that the company, etc. has financed (including guaranteeing debts and providing collateral; hereinafter the same in this item and paragraph (6), item (ii), (b)) a majority of the total amount of the procured funds (limited to those reported in the liabilities section of the balance sheet) of another company, etc. (including cases where the amount financed by the company, etc. and the amount financed by any persons who have close ties with the company, etc. in terms of investment, personnel, funds, technology, transactions, etc., when combined, constitute a majority of the total amount of the procured funds); or
その他他の会社等の意思決定機関を支配していることが推測される事実が存在すること。
(e)that there is any other fact implying that the company, etc. has control over the decision-making body of another company, etc.; and
自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合(自己の計算において議決権を所有していない場合を含む。)に他の会社等の議決権の過半数を占めている会社等であつて、かつ、前号ロからホまでに掲げるいずれかの要件に該当する会社等
(iii)a company, etc. whose voting rights that it holds on its own account, when combined with the voting rights held by any persons who are found to exercise their voting rights in accordance with the wishes of the company, etc. due to their close ties with the company, etc. in terms of investment, personnel, funds, technology, transactions, etc. and with those held by any persons who have agreed to exercise their voting rights in accordance with the wishes of the company, etc. (including cases where the company, etc. holds no voting rights on its own account), constitute the majority of the voting rights in another company, etc., and that also satisfies any of the requirements set forth in (b) to (e) of the preceding item.
この規則において「関連会社」とは、会社等及び当該会社等の子会社が、出資、人事、資金、技術、取引等の関係を通じて、子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができる場合における当該子会社以外の他の会社等をいう。
(5)The term "affiliated company" as used in this Regulation means, when a company, etc. or its subsidiary company is able to exert a material impact on the financial and operational or business policy decisions of another Company, etc. that is not a subsidiary company, due to their ties in terms of investment, personnel, funds, technology, transactions, etc., the relevant other Company, etc. that is not a subsidiary company.
前項に規定する子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができる場合とは、次の各号に掲げる場合をいう。ただし、財務上又は営業上若しくは事業上の関係からみて子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないことが明らかであると認められるときは、この限りでない。
(6)The cases referred to in the preceding paragraph where a material impact can be exerted on the financial and operational or business policy decisions of another company, etc. that is not a subsidiary company are the cases set forth in the following items; provided, however, that this does not apply when it is found that the company, etc. or its subsidiary company of the company, etc. is clearly unable to exert a material impact on the financial and operational or business policy decisions of another company, etc. that is not a subsidiary company, in light of their financial, operational or business relationships:
子会社以外の他の会社等(民事再生法の規定による再生手続開始の決定を受けた会社等、会社更生法の規定による更生手続開始の決定を受けた株式会社、破産法の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、当該会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないと認められる会社等を除く。以下この項において同じ。)の議決権の百分の二十以上を自己の計算において所有している場合
(i)if the company, etc. or its subsidiary company holds, on its own account, not less than twenty percent of the voting rights in another Company, etc. that is not a subsidiary company (excluding a company, etc. that is subject to a decision for the commencement of rehabilitation proceedings under the Civil Rehabilitation Act, a stock company that is subject to a decision for the commencement of corporate reorganization proceedings under the Corporate Reorganization Act, a company, etc. that is subject to a decision for the commencement of bankruptcy proceedings under the Bankruptcy Act, or any other company, etc. equivalent thereto, and if the company, etc. or its subsidiary company is also found to be unable to exert a material impact on the financial and operational or business policy decisions of the company, etc.; hereinafter the same applies in this paragraph);
子会社以外の他の会社等の議決権の百分の十五以上、百分の二十未満を自己の計算において所有している場合であつて、かつ、次に掲げるいずれかの要件に該当する場合
(ii)if the company, etc. or its subsidiary company of the company, etc. holds, on its own account, not less than fifteen percent but less than twenty percent of the voting rights in another company, etc. that is not a subsidiary company, and if any of the following requirements are also satisfied:
役員若しくは使用人である者、又はこれらであつた者で自己が子会社以外の他の会社等の財務及び営業又は事業の方針の決定に関して影響を与えることができる者が、当該子会社以外の他の会社等の代表取締役、取締役又はこれらに準ずる役職に就任していること。
(a)that a person who is or was an officer or employee of the company, etc. or its subsidiary company and who is able to exert an impact on the financial and operational or business policy decisions of another company, etc. that is not a subsidiary company has been appointed to the position of representative director, director or any other position equivalent thereto at the relevant other company, etc. that is not a subsidiary company;
子会社以外の他の会社等に対して重要な融資を行つていること。
(b)that the company, etc. or its subsidiary company extends material financing to another Company, etc. that is not a subsidiary company;
子会社以外の他の会社等に対して重要な技術を提供していること。
(c)that the company, etc. or its subsidiary company provides material technology to another Company, etc. that is not a subsidiary company;
子会社以外の他の会社等との間に重要な販売、仕入れその他の営業上又は事業上の取引があること。
(d)that there are material sales, purchases or any other operational or business transactions between the company, etc. or its subsidiary company and another company, etc. that is not a subsidiary company; or
その他子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができることが推測される事実が存在すること。
(e)that any other fact exists inferring that the company, etc. or its subsidiary company is able to exert a material impact on the financial and operational or business policy decisions of another Company, etc. that is not a subsidiary company;
自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合(自己の計算において議決権を所有していない場合を含む。)に子会社以外の他の会社等の議決権の百分の二十以上を占めているときであつて、かつ、前号イからホまでに掲げるいずれかの要件に該当する場合
(iii)if the voting rights held by the company, etc. or its subsidiary company, on its own account, when combined with the voting rights held by any persons who are found to exercise their voting rights in accordance with the wishes of the company, etc. or its subsidiary company due to their close ties with the company, etc. or its subsidiary company in terms of investment, personnel, funds, technology, transactions, etc. and with the voting rights held by any persons who have agreed to exercise their voting rights in accordance with the wishes of the company, etc. or its subsidiary company (including cases where the company, etc. or its subsidiary company holds no voting rights on its own account), constitute not less than twenty percent of the voting rights in another Company, etc. that is not a subsidiary company, and if any of the requirements set forth in (a) to (e) of the preceding item are also satisfied; and
複数の独立した企業(会社及び会社に準ずる事業体をいう。以下同じ。)により、契約等に基づいて共同で支配される企業(以下「共同支配企業」という。)に該当する場合
(iv)if a non-subsidiary company, etc. falls under an enterprise (meaning a company or a business entity that is equivalent to a company; the same applies hereinafter) that is jointly controlled by multiple independent enterprises (that controlled enterprise is hereinafter referred to as a "jointly controlled enterprise").
特別目的会社(資産の流動化に関する法律(平成十年法律第百五号。以下この項及び第百二十二条第八号において「資産流動化法」という。)第二条第三項に規定する特定目的会社(第百二十二条第八号において「特定目的会社」という。)及び事業内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この項において同じ。)については、適正な価額で譲り受けた資産から生ずる収益を当該特別目的会社が発行する証券の所有者(資産流動化法第二条第十二項に規定する特定借入れに係る債権者を含む。)に享受させることを目的として設立されており、当該特別目的会社の事業がその目的に従つて適切に遂行されているときは、当該特別目的会社に資産を譲渡した会社等(以下「譲渡会社等」という。)から独立しているものと認め、第三項及び第四項の規定にかかわらず、譲渡会社等の子会社に該当しないものと推定する。
(7)When a special purpose company (meaning a specified purpose company as prescribed in Article 2, paragraph (3) of the Act on the securitization of assets (Act No. 105 of 1998; hereinafter referred to as the "asset securitization act" in this paragraph and Article 122, item (viii)) (referred to as a "specified purpose company" in Article 122, item (viii)) and business entities engaged in business similar thereto which are restricted from changing the content of business; hereinafter the same applies in this paragraph) has been incorporated for the purpose of allowing the holders of securities issued thereby (including the creditors of specific borrowings as prescribed in Article 2, paragraph (12) of the asset securitization act) to enjoy the revenues arising from assets that have been transferred to the special purpose company at a fair value, and when the business of the special purpose company is being appropriately implemented in accordance with the purpose thereof, the special purpose company is deemed to be independent from any company, etc. that has transferred assets to the special purpose company (hereinafter collectively referred to as a "transferor company, etc.") and, notwithstanding the provisions of paragraphs (3) and (4), the special purpose company is presumed not to fall under a subsidiary company of the transferor company, etc.
この規則において「関係会社」とは、財務諸表提出会社の親会社、子会社及び関連会社並びに財務諸表提出会社が他の会社等の関連会社である場合における当該他の会社等(第十七項第四号において「その他の関係会社」という。)をいう。
(8)As used in this Regulation, the term "associated company" means the parent company, subsidiary company, or affiliated company of the company submitting financial statements and, when the company submitting financial statements is the affiliated company of another company, etc., the relevant other company, etc. (referred to as "other associated company" in paragraph (17), item (iv)).
この規則において「先物取引」とは、次に掲げる取引をいう。
(9)As used in this Regulation, the term "futures transactions" means the following transactions:
法第二条第二十一項に規定する市場デリバティブ取引(同項第一号及び第二号に掲げる取引に限る。)及び同条第二十三項に規定する外国市場デリバティブ取引(同条第二十一項第一号及び第二号に掲げる取引に類似する取引に限る。)
(i)market derivatives transactions as prescribed in Article 2, paragraph (21) of the Act (limited to the transactions set forth in items (i) and (ii) of that paragraph) and foreign market derivatives transactions as prescribed in paragraph (23) of that Article (limited to transactions that are similar to the transactions set forth in paragraph (21), items (i) and (ii) of that Article); and
商品先物取引法(昭和二十五年法律第二百三十九号)第二条第三項に規定する先物取引(同項第一号から第三号までに掲げる取引に限る。)及びこれらに類似する外国商品市場取引(同条第十三項に規定する外国商品市場取引をいう。以下同じ。)
(ii)futures transactions prescribed in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950) (limited to the transactions set forth in items (i) to (iii) of that paragraph) and foreign commodity market transactions similar thereto (meaning the foreign commodity market transactions prescribed in paragraph (13) of that Article; the same applies hereinafter).
10この規則において「オプション取引」とは、次に掲げる取引をいう。
(10)As used in this Regulation, the term "options transactions" means the following transactions:
法第二条第二十一項に規定する市場デリバティブ取引(同項第三号に掲げる取引に限る。)、同条第二十二項に規定する店頭デリバティブ取引(同項第三号及び第四号に掲げる取引に限る。)及び同条第二十三項に規定する外国市場デリバティブ取引(同条第二十一項第三号に掲げる取引に類似する取引に限る。)
(i)market derivatives transactions as prescribed in Article 2, paragraph (21) of the Act (limited to the transactions set forth in item (iii) of that paragraph), over-the-counter derivatives transactions as prescribed in paragraph (22) of that Article (limited to the transactions set forth in items (iii) and (iv) of that paragraph), and foreign market derivatives transactions as prescribed in paragraph (23) of that Article (limited to transactions similar to the transactions set forth in paragraph (21), item (iii) of that Article);
商品先物取引法第二条第三項に規定する先物取引(同項第四号に掲げる取引に限る。)、同条第十項に規定する商品市場における取引(同項第一号ホ及びトに掲げる取引に限る。)及びこれらに類似する外国商品市場取引並びに同条第十四項に規定する店頭商品デリバティブ取引(同項第四号及び第五号に掲げる取引に限る。)
(ii)futures transactions as prescribed in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act (limited to the transactions set forth in item (iv) of that paragraph), transactions on a commodity market as prescribed in paragraph (10) of that Article (limited to the transactions set forth in item (i), (e) and (g) of that paragraph) and foreign commodity market transactions similar thereto, and over-the-counter commodity derivative transactions as prescribed in paragraph (14) of that Article (limited to the transactions set forth in items (iv) and (v) of that paragraph); and
前二号に掲げる取引に類似する取引(取引所金融商品市場(法第二条第十七項に規定する取引所金融商品市場をいう。)における取引、外国金融商品市場(法第二条第八項第三号ロに規定する外国金融商品市場をいう。)における取引、商品先物取引法第二条第十項に規定する商品市場における取引又は外国商品市場取引(次項第三号及び第八条の八第二項において「市場取引」という。)以外の取引を含む。)
(iii)transactions similar to the transactions set forth in the preceding two items (including transactions other than transactions on a financial instruments exchange market (meaning the financial instruments exchange market prescribed in Article 2, paragraph (17) of the Act), a foreign financial instruments market (meaning the foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of the Act), the commodity market prescribed in Article 2, paragraph (10) of the Commodity Derivatives Transaction Act, or a foreign commodity market (transactions on those markets are collectively referred to as "market transactions" in item (iii) of the following paragraph and Article 8-8, paragraph (2))).
11この規則において「先渡取引」とは、次に掲げる取引をいう。
(11)As used in this Regulation, the term "forward transactions" means the following transactions:
法第二条第二十二項に規定する店頭デリバティブ取引(同項第一号及び第二号に掲げる取引に限る。)
(i)over-the-counter derivatives transactions as prescribed in Article 2, paragraph (22) of the Act (limited to the transactions set forth in items (i) and (ii) of that paragraph);
商品先物取引法第二条第十四項に規定する店頭商品デリバティブ取引(同項第一号から第三号までに掲げる取引に限る。)
(ii)over-the-counter commodity derivative transactions as prescribed in Article 2, paragraph (14) of the Commodity Derivatives Transaction Act (limited to the transactions set forth in items (i) to (iii)); and
前二号に掲げる取引以外の取引で先物取引に類似する取引(市場取引以外の取引に限る。)
(iii)transactions other than those set forth in the preceding two items, which are similar to futures transactions (limited to transactions other than market transactions).
12この規則において「スワップ取引」とは、次に掲げる取引をいう。
(12)As used in this Regulation, the term "swap transactions" means the following transactions:
法第二条第二十一項に規定する市場デリバティブ取引(同項第四号に掲げる取引に限る。)、同条第二十二項に規定する店頭デリバティブ取引(同項第五号に掲げる取引に限る。)及び同条第二十三項に規定する外国市場デリバティブ取引(同条第二十一項第四号に掲げる取引に類似する取引に限る。)
(i)market derivatives transactions as prescribed in Article 2, paragraph (21) of the Act (limited to the transactions set forth in item (iv) of that paragraph), over-the-counter derivatives transactions as prescribed in paragraph (22) of that Article (limited to the transactions set forth in item (v) of that paragraph), and foreign market derivatives transactions as prescribed in paragraph (23) of that Article (limited to transactions similar to those set forth in paragraph (21), item (iv) of that Article);
商品先物取引法第二条第三項に規定する先物取引(同項第五号及び第六号に掲げる取引に限る。)、同条第十項に規定する商品市場における取引(同項第一号ヘに掲げる取引に限る。)及びこれらに類似する外国商品市場取引並びに同条第十四項に規定する店頭商品デリバティブ取引(同項第六号に掲げる取引に限る。)
(ii)futures transactions as prescribed in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act (limited to the transactions set forth in items (v) and (vi) of that paragraph), transactions on a commodity market as prescribed in paragraph (10) of that Article (limited to the transactions set forth in item (i), (f) of that paragraph) and foreign commodity market transactions similar thereto, and over-the-counter commodity derivative transactions as prescribed in paragraph (14) of that Article (limited to the transactions set forth in item (vi) of that paragraph); and
前二号に掲げる取引に類似する取引
(iii)transactions similar to those set forth in the preceding two items.
13この規則において「その他のデリバティブ取引」とは、次に掲げる取引をいう。
(13)As used in this Regulation, the term "any other derivatives transactions" means the following transactions:
法第二条第二十一項に規定する市場デリバティブ取引(同項第五号及び第六号に掲げる取引に限る。)、同条第二十二項に規定する店頭デリバティブ取引(同項第六号及び第七号に掲げる取引に限る。)及び同条第二十三項に規定する外国市場デリバティブ取引(同条第二十一項第五号及び第六号に掲げる取引に類似する取引に限る。)
(i)market derivatives transactions as prescribed in Article 2, paragraph (21) of the Act (limited to the transactions set forth in items (v) and (vi) of that paragraph), over-the-counter derivatives transactions as prescribed in paragraph (22) of that Article (limited to the transactions set forth in items (vi) and (vii) of that paragraph), and foreign market derivatives transactions as prescribed in paragraph (23) of that Article (limited to transactions similar to those set forth in paragraph (21), items (v) and (vi) of that Article); and
前号に掲げる取引に類似する取引
(ii)transactions similar to those set forth in the preceding item.
14この規則において「デリバティブ取引」とは、第九項から前項までに規定する取引をいう。
(14)As used in this Regulation, the term "derivatives transactions" means transactions as prescribed in paragraph (9) through the preceding paragraph.
15この規則において「連結財務諸表」とは、連結財務諸表規則第一条に規定する連結財務諸表をいう。
(15)As used in this Regulation, the term "consolidated financial statements" means the consolidated financial statements prescribed in Article 1 of the regulation on consolidated financial statements.
16この規則において「持分法」とは、連結財務諸表規則第二条第八号に規定する方法をいう。
(16)As used in this Regulation, the term "equity method" means the method prescribed in Article 2, item (viii) of the regulation on consolidated financial statements.
17この規則において「関連当事者」とは、次に掲げる者をいう。
(17)As used in this Regulation, the term "related party" means any of the following persons:
財務諸表提出会社の親会社
(i)the parent company of the company submitting financial statements;
財務諸表提出会社の子会社
(ii)the subsidiary companies of the company submitting financial statements;
財務諸表提出会社と同一の親会社をもつ会社等
(iii)companies, etc. with the same parent company as the company submitting financial statements;
財務諸表提出会社のその他の関係会社並びに当該その他の関係会社の親会社及び子会社
(iv)the parent company and the subsidiary companies of other associated company of the company submitting financial statements;
財務諸表提出会社の関連会社及び当該関連会社の子会社
(v)the affiliated companies of the company submitting financial statements, and the subsidiary companies of those affiliated companies;
財務諸表提出会社の主要株主(法第百六十三条第一項に規定する主要株主をいう。以下同じ。)及びその近親者(二親等内の親族をいう。次号及び第八号において同じ。)
(vi)the major shareholders (meaning major shareholders as prescribed in Article 163, paragraph (1) of the Act; the same applies hereinafter) of the company submitting financial statements and the close relatives (meaning relatives within the second degree of kinship; the same applies in the following item and item (viii)) thereof;
財務諸表提出会社の役員及びその近親者
(vii)the officers of the company submitting financial statements and the close relatives thereof;
財務諸表提出会社の親会社の役員及びその近親者
(viii)the officers of the parent company of the company submitting financial statements and the close relatives thereof;
前三号に掲げる者が議決権の過半数を自己の計算において所有している会社等及び当該会社等の子会社
(ix)a company, etc., whose majority of voting rights are held by any of the persons set forth in the preceding three items, on their own accounts, and the subsidiary companies of the company, etc.; and
従業員のための企業年金(財務諸表提出会社と重要な取引(掛金の拠出を除く。)を行う場合に限る。)
(x)a corporate pension fund for the workers of the company submitting financial statements (limited to when the corporate pension fund engages in material transactions (excluding the contribution of premiums) with the company submitting financial statements).
18この規則において「キャッシュ・フロー」とは、次項に規定する資金の増加又は減少をいう。
(18)As used in this Regulation, the term "cash flow" means any increase or decrease in the funds prescribed in the following paragraph.
19この規則において「資金」とは、現金(当座預金、普通預金その他預金者が一定の期間を経ることなく引き出すことができる預金を含む。第五章において同じ。)及び現金同等物(容易に換金することが可能であり、かつ、価値の変動のリスクが低い短期的な投資をいう。第五章において同じ。)の合計額をいう。
(19)As used in this Regulation, the term "funds" means the combined total of cash (including any current deposits, ordinary deposits and other deposits which the depositor is able to withdraw without waiting for a certain period to elapse; the same applies in Chapter V) and cash equivalents (meaning short-term investments which can be easily converted into cash and which involve a low risk of fluctuations in value; the same applies in Chapter V).
20この規則において「売買目的有価証券」とは、時価の変動により利益を得ることを目的として保有する有価証券をいう。
(20)As used in this Regulation, the term "trading securities" means securities held for the purpose of making a profit from fluctuations in market values.
21この規則において「満期保有目的の債券」とは、満期まで所有する意図をもつて保有する社債券その他の債券(満期まで所有する意図をもつて取得したものに限る。)をいう。
(21)As used in this Regulation, the term "bonds held to maturity" means corporate bond certificates or other bond certificates that are retained with the intention of holding them until maturity (limited to those that were acquired with the intention of holding them until maturity).
22この規則において「その他有価証券」とは、売買目的有価証券、満期保有目的の債券並びに子会社株式及び関連会社株式以外の有価証券をいう。
(22)As used in this Regulation, the term "other securities" means securities other than trading securities, bonds held to maturity, shares in a subsidiary company, or shares in an affiliated company.
23この規則において、「自己株式」とは、財務諸表提出会社が保有する財務諸表提出会社の株式をいう。
(23)As used in this Regulation, the term "treasury shares" means the shares of a company submitting financial statements that the company submitting financial statements holds itself.
24この規則において、「自社の株式」とは、財務諸表提出会社の株式をいう。
(24)As used in this Regulation, the term "shares in the company" means shares in the company submitting financial statements.
25この規則において、「自社株式オプション」とは、自社の株式を原資産とするコール・オプション(一定の金額の支払により、原資産である当該自社の株式を取得する権利をいう。)をいう。
(25)As used in this Regulation, the term "share options in the company" means call options (meaning the rights to acquire the shares in the company that constitute the underlying assets thereof, by paying a certain amount of money) whose underlying assets are shares in the company.
26この規則において、「ストック・オプション」とは、自社株式オプションのうち、財務諸表提出会社が従業員等(当該財務諸表提出会社と雇用関係にある使用人及び当該財務諸表提出会社の役員をいう。以下この項において同じ。)に、報酬(労働や業務執行等の対価として当該財務諸表提出会社が従業員等に給付するものをいう。)として付与するものをいう。
(26)As used in this Regulation, "stock options" means share options in the company which a company submitting financial statements grants to its workers, etc. (meaning employees hired by the company submitting financial statements and officers of the company submitting financial statements; hereinafter the same applies in this paragraph) as remuneration (meaning what the company submitting financial statements pays or delivers to its workers, etc. as consideration for their work, administration business, etc.).
27この規則において、「企業結合」とは、ある企業又はある企業を構成する事業と他の企業又は他の企業を構成する事業とが一つの報告単位に統合されることをいう。
(27)As used in this Regulation, the term "business combination" means integration of a certain enterprise or a business segment of a certain enterprise and another enterprise or a business segment of another enterprise into a single reporting unit.
28この規則において、「取得企業」とは、他の企業又は企業を構成する事業を取得する(支配を獲得することをいう。次項及び第三十六項、第八条の十七第一項、第八条の十九第一項並びに第五十六条において同じ。)企業をいう。
(28)As used in this Regulation, the term "acquiring enterprise" means an enterprise which acquires (meaning gains control; the same applies in the following paragraph, paragraph (36), Article 8-17, paragraph (1), Article 8-19, paragraph (1) and Article 56) another enterprise or a business segment of another enterprise.
29この規則において、「被取得企業」とは、取得企業に取得される企業をいう。
(29)As used in this Regulation, the term "acquired enterprise" means an enterprise which is to be acquired by an acquiring enterprise.
30この規則において、「存続会社」とは、会社法第七百四十九条第一項に規定する吸収合併存続会社及びこれに準ずる事業体をいう。
(30)As used in this Regulation, the term "surviving company" means a company surviving absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act and a business entity equivalent thereto.
31この規則において、「結合企業」とは、他の企業又は他の企業を構成する事業を受け入れて対価を支払う企業をいう。
(31)As used in this Regulation, the term "combiner" means an enterprise that receives another enterprise or a business segment of another enterprise and pays a consideration therefor.
32この規則において、「被結合企業」とは、結合企業に受け入れられる企業又は結合企業に事業を受け入れられる企業をいう。
(32)As used in this Regulation, the term "combinee" means an enterprise that is received into the combiner or an enterprise whose business segment is receive into the combiner.
33この規則において、「結合後企業」とは、企業結合によつて統合された一つの報告単位となる企業をいう。
(33)As used in this Regulation, the term "combined enterprise" means an enterprise which is a single reporting unit integrated by business combination.
34この規則において、「結合当事企業」とは、企業結合に係る企業をいう。
(34)As used in this Regulation, the term "constituent enterprises" means the enterprises involved in a business combination.
35この規則において、「パーチェス法」とは、被結合企業から受け入れる資産及び負債の取得原価を、対価として交付する現金及び株式等の時価とする方法をいう。
(35)As used in this Regulation, the term "purchase method" means a method wherein the acquisition costs for the assets and liabilities that the combiner takes on from a combinee is the market values of the cash delivered as consideration and its shares, etc.
36この規則において、「逆取得」とは、企業結合のうち、次に掲げるものをいう。
(36)As used in this Regulation, the term "reverse acquisition" means, from among business combinations, those set forth below:
吸収合併(会社以外の場合にあつてはこれに準ずるもの。以下同じ。)により消滅する企業が存続し、存続会社を取得すると考えられる企業結合
(i)a business combination wherein an enterprise that disappears in an absorption-type merger (in cases of an entity other than a company, an equivalent thereto; the same applies hereinafter) will presumably survive and acquire the surviving company;
吸収分割会社(会社法第七百五十八条第一号に規定する吸収分割会社及びこれに準ずる事業体をいう。第八条の十八第三項第二号において同じ。)又は現物出資を行つた企業が、吸収分割承継会社(同法第七百五十七条に規定する吸収分割承継会社及びこれに準ずる事業体をいう。)又は現物出資を受けた企業を取得することとなる企業結合
(ii)a business combination wherein a company splitting in an absorption-type split (meaning a company splitting in an absorption-type split prescribed in Article 758, item (i) of the Companies Act and a business entity equivalent thereto; the same applies in Article 8-18, paragraph (3), item (ii)) or the enterprise that made a contribution in kind is to acquire the company succeeding in an absorption-type split (meaning a company succeeding in an absorption-type split prescribed in Article 757 of that Act and a business entity equivalent thereto) or the enterprise that received the contribution in kind; and
株式交換完全子会社(会社法第七百六十八条第一項第一号に規定する株式交換完全子会社及びこれに準ずる事業体をいう。第八条の十八第三項第三号において同じ。)が株式交換完全親会社(同法第七百六十七条に規定する株式交換完全親会社及びこれに準ずる事業体をいう。)を取得することとなる企業結合
(iii)a business combination wherein a wholly owned subsidiary company resulting from a share exchange (a wholly owned subsidiary company resulting from a share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act and a business entity equivalent thereto; the same applies in Article 8-18, paragraph (3), item (iii)) is to acquire the wholly owning parent company resulting from a share exchange (meaning a wholly owning parent company resulting from a share exchange prescribed in Article 767 of that Act and a business entity equivalent thereto)".
37この規則において、「共通支配下の取引等」とは、結合当事企業又は事業の全てが、企業結合の前後で同一の株主により最終的に支配され、かつ、その支配が一時的でない場合における企業結合及び企業集団(連結財務諸表提出会社及びその子会社をいう。以下この項において同じ。)を支配する企業が、子会社の株主のうち企業集団に属さない株主との間で、当該子会社の株式を交換する取引をいう。
(37)As used in this Regulation, the term "common control transaction, etc." means a business combination wherein all of the constituent enterprises or businesses are ultimately controlled by the same shareholders before and after the business combination, and when the control is not temporary, as well as transactions wherein the enterprise which controls the business group (meaning a company submitting consolidated financial statements and its subsidiary companies; hereinafter the same applies in this paragraph) exchanges its shares in a subsidiary company with any of the subsidiary company's shareholders who do not belong to the business group.
38この規則において、「事業分離」とは、ある企業を構成する事業を他の企業(新設される企業を含む。)に移転することをいう。
(38)As used in this Regulation, the term "business divestiture" means the transfer of a certain enterprise's business segment to another enterprise (including a newly incorporated enterprise).
39この規則において、「分離元企業」とは、事業分離において、当該企業を構成する事業を移転する企業をいう。
(39)As used in this Regulation, the term "divesting enterprise" means the enterprise that transfers its business segment in a business divestiture.
40この規則において、「分離先企業」とは、事業分離において、分離元企業から事業を受け入れる企業(新設される企業を含む。)をいう。
(40)As used in this Regulation, the term "divested enterprise" means the enterprise (including a newly incorporated enterprise) that receives a business segment from a divesting enterprise in a business divestiture.
41この規則において、「金融商品」とは、金融資産(金銭債権、有価証券及びデリバティブ取引により生じる債権(これらに準ずるものを含む。)をいう。第八条の六の二第三項において同じ。)及び金融負債(金銭債務及びデリバティブ取引により生じる債務(これらに準ずるものを含む。)をいう。同項において同じ。)をいう。
(41)As used in this Regulation, "financial instruments" means financial assets (meaning monetary claims, securities, and claims arising from derivatives transactions (including equivalents thereof); the same applies in Article 8-6-2, paragraph (3)) and financial liabilities (meaning monetary debts and debts arising from derivatives transactions (including equivalents thereof); the same applies in that paragraph).
42この規則において、「資産除去債務」とは、有形固定資産の取得、建設、開発又は通常の使用によつて生じる当該有形固定資産の除去に関する法律上の義務及びこれに準ずるものをいう。
(42)As used in this Regulation, the term "asset retirement obligations" means legal obligations or the equivalent thereof with regard to the retirement of tangible fixed assets, which arise through the acquisition, construction, development, or ordinary use of tangible fixed assets.
43この規則において、「工事契約」とは、請負契約のうち、土木、建築、造船、機械装置の製造その他の仕事に係る基本的な仕様及び作業内容が注文者の指図に基づいているものをいう。
(43)As used in this Regulation, the term "construction contract" means a contract wherein the basic specifications and work details for civil engineering, building, shipbuilding, the manufacture of machinery and equipment, or any other work, are based on instructions from the person ordering the work.
44この規則において「会計方針」とは、財務諸表の作成に当たつて採用した会計処理の原則及び手続をいう。
(44)As used in this Regulation, the term "accounting policies" means the accounting principles and procedures adopted for the preparation of Financial Statements.
45この規則において「表示方法」とは、財務諸表の作成に当たつて採用した表示の方法をいう。
(45)As used in this Regulation, the term "presentation method" means the presentation method adopted for the preparation of financial statements.
46この規則において「会計上の見積り」とは、資産、負債、収益及び費用等の額に不確実性がある場合において、財務諸表作成時に入手可能な情報に基づき、それらの合理的な金額を算定することをいう。
(46)As used in this Regulation, the term "accounting estimates" means amounts of assets, liabilities, revenues, expenses, etc. that are reasonably calculated based on the information available at the time of the preparation of financial statements when those amounts are uncertain.
47この規則において「会計方針の変更」とは、一般に公正妥当と認められる会計方針を他の一般に公正妥当と認められる会計方針に変更することをいう。
(47)As used in this Regulation, the term a "change in accounting policies" means a change of an accounting policy that is generally accepted as fair and appropriate into another accounting policy that is generally accepted as fair and appropriate.
48この規則において「表示方法の変更」とは、一般に公正妥当と認められる表示方法を他の一般に公正妥当と認められる表示方法に変更することをいう。
(48)As used in this Regulation, the term "change in presentation method" means a change of a presentation method that is generally accepted as fair and appropriate to another Method of Presentation that is generally accepted as fair and appropriate.
49この規則において「会計上の見積りの変更」とは、新たに入手可能となつた情報に基づき、前事業年度以前の財務諸表の作成に当たつて行つた会計上の見積りを変更することをいう。
(49)As used in this Regulation, the term a "change in accounting estimates" means a change in an accounting estimate that had been made for the preparation of financial statements for the previous business year or any prior business year, based on new information that has become available.
50この規則において「誤謬」とは、その原因となる行為が意図的であるか否かにかかわらず、財務諸表作成時に入手可能な情報を使用しなかつたこと又は誤つて使用したことにより生じた誤りをいう。
(50)As used in this Regulation, the term "error" means an error arising from the failure to use, or the misuse of, information that was available at the time of the preparation of financial statements, regardless of whether or not the act to be the cause thereof was intentional.
51この規則において「遡及適用」とは、新たな会計方針を前事業年度以前の財務諸表に遡つて適用したと仮定して会計処理を行うことをいう。
(51)As used in this Regulation, the term "retrospective application" means the implementation of accounting processes by assuming that new accounting policies are retroactively applied to financial statements for the previous business year or any prior business year.
52この規則において「財務諸表の組替え」とは、新たな表示方法を前事業年度以前の財務諸表に遡つて適用したと仮定して表示を変更することをいう。
(52)As used in this Regulation, the term "reclassification of financial statements" means changing the presentation by assuming that a new presentation method is retroactively applied to the financial statements for the previous business year and earlier.
53この規則において「修正再表示」とは、前事業年度以前の財務諸表における誤謬の訂正を財務諸表に反映することをいう。
(53)As used in this Regulation, the term "restatement" means the reflection, in financial statements, of the correction of an error in financial statements for the previous business year or any prior business year.
54この規則において「退職給付」とは、退職以後に従業員等(財務諸表提出会社と雇用関係にある使用人及び当該財務諸表提出会社の役員(退職給付制度の対象となる者に限る。)をいう。次項、第五十六項及び第五十八項において同じ。)に支払われる退職一時金及び退職年金をいう。
(54)As used in this Regulation, the term "retirement benefits" means retirement lump-sum payments and retirement pensions paid to workers, etc. (meaning employees hired by the company submitting financial statements and officers of the company submitting financial statements (limited to those that are subject to a retirement benefit plan); the same applies in the following paragraph, paragraph (56), and paragraph (58)) after their retirement.
55この規則において「退職給付債務」とは、各従業員等(既に退職した者を含む。以下この項において同じ。)に支払われると見込まれる退職給付(既に支払われたものを除く。)の額のうち、当該各従業員等の貸借対照表日まで(既に退職した者については、退職の日まで)の勤務に基づき生じる部分に相当する額について、貸借対照表日における割引率(国債、政府関係機関債券又はその他の信用度の高い債券の利回りを基礎とし、貸借対照表日から当該各従業員等に退職給付を支払うと見込まれる日までの期間を反映して財務諸表提出会社が定める率をいう。次項、第五十七項及び第八条の十三第一項第七号において同じ。)を用いて割引計算することにより算出した額を、全ての従業員等について合計した額によつて計算される負債をいう。
(55)As used in this Regulation, the term "retirement benefit obligations" means liabilities of which amount is obtained by first calculating the amount that constitutes the portion of retirement benefits (excluding those that have already been paid) projected to be paid to each worker, etc. (including any person who is no longer employed at the relevant company; hereinafter the same applies in this paragraph) that has arisen based on the service of each worker, etc. until the balance sheet date (for a worker who is no longer employed, until the date the worker, etc. ceased to be employed at the relevant company), this amount having been discounted by using the discount rate (meaning a rate specified by the company submitting financial statements based on the yields of the Japanese government bonds, government agency bond certificates, or any other high quality bonds by reflecting the period that runs from the balance sheet date until the day on which retirement benefits are projected to be paid to each worker, etc.; the same applies in the following paragraph, paragraph (57), and Article 8-13, paragraph (1), item (vii)) as of the balance sheet date, and then calculating the total amount for all workers, etc.
56この規則において「勤務費用」とは、各従業員等に支払われると見込まれる退職給付の額のうち、当該各従業員等の当事業年度開始の日から貸借対照表日までの間の勤務に基づき生じる部分に相当する額について、割引率を用いて割引計算することにより算出した額を、全ての従業員等について合計した額によつて計算される費用をいう。
(56)As used in this Regulation, the term "service cost" means the cost of which amount is obtained by first calculating the amount that constitutes the portion of the retirement benefits projected to be paid to each worker, etc. that has arisen based on the service of each worker, etc. between the day of commencement of the relevant business year and the balance sheet date, this amount having been discounted by using the discount rate, and then calculating the total amount for all workers, etc.
57この規則において「利息費用」とは、当事業年度開始の日における退職給付債務に割引率を用いて計算される利息に相当する費用をいう。
(57)As used in this Regulation, the term "interest cost" means the cost equivalent to the interest calculated by using the discount rate on the retirement benefit obligations as of the start date of the current business year.
58この規則において「年金資産」とは、特定の退職給付制度に関し、会社等と従業員等との契約等に基づき退職給付に充てるために積み立てられている特定の資産であつて次に掲げる要件の全てを満たすものをいう。
(58)As used in this Regulation, the term "pension assets" means specific assets which are accumulated for allocation to retirement benefits based on a contract, etc. between a company, etc. and a worker, etc. with regard to a specific retirement benefit plan and which satisfy all of the following requirements:
退職給付の支払以外に使用できないこと。
(i)that the assets may not be used for a purpose other than payment of retirement benefits;
会社等及び会社等の債権者から法的に分離されていること。
(ii)that the assets are legally separated from the Company, etc. and the creditors of the company, etc.;
積立超過分を除き、会社等への返還、会社等からの解約及び退職給付の支払以外の目的による払出し等ができないこと。
(iii)that the assets may not be withdrawn, etc. for a purpose other than return of assets to the company, etc., cancellation by the company, etc., and payment of retirement benefits, except for the surplus assets accumulated; and
会社等の資産と交換できないこと。
(iv)that the assets may not be exchanged for assets of the company, etc.
59この規則において「期待運用収益」とは、年金資産の運用により生じると合理的に期待される収益をいう。
(59)As used in this Regulation, the term "expected return" means revenues that are reasonably expected to arise as a result of investing pension assets.
60この規則において「数理計算上の差異」とは、年金資産の期待運用収益と実際の運用成果との差異、退職給付債務の数理計算に用いた見積数値と実績との差異及び見積数値の変更等により発生した差異をいう。
(60)As used in this Regulation, the term "actuarial gain/loss" means the difference between the expected return on pension assets and the actual investment results, the difference between the estimated value used in the actuarial calculation of retirement benefit obligations and the actual value, and the difference that arises as a result of a change in the estimated value, etc.
61この規則において「過去勤務費用」とは、退職給付制度の採用又は退職給付水準の改訂により発生する退職給付債務の増加又は減少分をいう。
(61)As used in this Regulation, the term "past service cost" means an increased or decreased portion of the retirement benefit obligations that arises as a result of adopting a retirement benefit plan or revising the level of retirement benefits.
62この規則において「未認識数理計算上の差異」とは、数理計算上の差異のうち、当期純利益又は当期純損失を構成する項目として費用処理(費用の減額処理又は費用を超過して減額した場合の利益処理を含む。以下同じ。)されていないものをいう。
(62)As used in this Regulation, the term "unrecognized actuarial gain/loss" means an actuarial gain/loss that has not been reported as an expense (including reporting as a reduction in expenses or reporting as a profit when the reduction exceeds the amount of expenses; the same applies hereinafter) as an item constituting the net income for the period or the net loss for the period.
63この規則において「未認識過去勤務費用」とは、過去勤務費用のうち、当期純利益又は当期純損失を構成する項目として費用処理されていないものをいう。
(63)As used in this Regulation, the term "unrecognized past service cost" means a past service cost that has not been reported as an expense as an item constituting the net income for the period or the net loss for the period.
(重要な会計方針の注記)
(Material Notes of Accounting Policies)
第八条の二会計方針については、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-2With regard to accounting policies, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
有価証券の評価基準及び評価方法
(i)the valuation basis and valuation method for securities;
たな卸資産の評価基準及び評価方法
(ii)the valuation basis and valuation method for inventory assets;
固定資産の減価償却の方法
(iii)the depreciation method for fixed assets;
繰延資産の処理方法
(iv)the disposition method for deferred assets;
外貨建の資産及び負債の本邦通貨への換算基準
(v)the basis for the translation of foreign currency dominated assets and liabilities into Japanese currency;
引当金の計上基準
(vi)allowance recognition standards;
収益及び費用の計上基準
(vii)revenue and expense recognition standards;
ヘッジ会計(ヘッジ手段(資産(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)若しくは負債(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下この号及び第六十七条第一項第二号において同じ。)に係る損益とヘッジ対象(ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。第八条の八第三項及び第六十七条第一項第二号において同じ。)に係る損益を同一の会計期間に認識するための会計処理をいう。第八条の八第一項及び第三項において同じ。)の方法
(viii)the method of hedge accounting (meaning the accounting process for recognizing, within a same accounting period, the profit and loss pertaining to hedging instruments (transactions aimed at diminishing the risk of losses from price fluctuations, interest-rate fluctuations, and exchange-rate fluctuations pertaining to assets (including those that are expected to definitely arise through future transactions; hereinafter the same applies in this item), liabilities (including those that are expected to definitely arise through future transactions; hereinafter the same applies in this item), or derivatives transactions, which are objectively recognized as diminishing the risk of the losses; hereinafter the same applies in this item and Article 67, paragraph (1), item (ii)) and the profit and loss pertaining to hedged items (meaning the assets, liabilities, or derivatives transactions that are the subject of hedging instruments; the same applies in Article 8-8, paragraph (3) and Article 67, paragraph (1), item (ii)); the same applies in Article 8-8, paragraphs (1) and (3));
キャッシュ・フロー計算書における資金の範囲
(ix)the scope of funds in the cash flow statement; and
その他財務諸表作成のための基本となる重要な事項
(x)any other material matters that serve as the basis for preparation of financial statements.
(会計基準等の改正等に伴う会計方針の変更に関する注記)
(Notes on Changes in Accounting Policies with Revision of Accounting Standards)
第八条の三会計基準その他の規則(以下「会計基準等」という。)の改正及び廃止並びに新たな会計基準等の作成(次条において「会計基準等の改正等」という。)に伴い会計方針の変更を行つた場合(当該会計基準等に遡及適用に関する経過措置が規定されていない場合に限る。)には、次に掲げる事項を注記しなければならない。ただし、第三号から第五号までに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
Article 8-3(1)If a change in accounting Policies is made in line with revision or abolition of accounting standards or any other rules (hereinafter referred to as "accounting standards, etc.") or preparation of new accounting standards, etc. (referred to as "revision, etc. of accounting standards, etc." in the following Article) (limited to when the accounting standards, etc. do not provide for transitional measures concerning retrospective application), the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in consolidated financial statements for the matters set forth in items (iii) to (v), entries of those matters may be omitted by making a statement to that effect:
当該会計基準等の名称
(i)the name of the accounting standards, etc.;
当該会計方針の変更の内容
(ii)the details of the change in accounting policies;
財務諸表の主な科目に対する前事業年度における影響額
(iii)the effects on major account titles of financial statements in the previous business year;
前事業年度に係る一株当たり情報(一株当たり純資産額、一株当たり当期純利益金額又は当期純損失金額及び潜在株式調整後一株当たり当期純利益金額(第九十五条の五の三第一項に規定する潜在株式調整後一株当たり当期純利益金額をいう。)をいう。以下同じ。)に対する影響額
(iv)the effects on per-share information (meaning the per-share amount of net assets, per-share amount of net income for the period or amount of net loss for the period, and diluted per-share amount of net income for the period (meaning the diluted per-share amount of net income for the period prescribed in Article 95-5, paragraph (1)); the same applies hereinafter) pertaining to the previous business year; and
前事業年度の期首における純資産額に対する累積的影響額
(v)the cumulative effects on the amount of net assets at the beginning of the previous business year.
前項の規定にかかわらず、遡及適用に係る原則的な取扱い(前事業年度より前のすべての事業年度に係る遡及適用による累積的影響額を前事業年度の期首における資産、負債及び純資産の金額に反映することをいう。以下同じ。)が実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to retrospective application (meaning the reflection of the cumulative effects resulting from retrospective application to all business years prior to the previous business year in the amounts of assets, liabilities, and net assets at the beginning of the previous business year; the same applies hereinafter) is not possible in practice, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be entered in consolidated financial statements for the matters set forth in item (i), (e) to (g) and item (ii), (e) to (g), entries of those matters may be omitted by making a statement to that effect:
当事業年度の期首における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合 次に掲げる事項
(i)if it is possible to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year and it is not possible in practice to calculate the cumulative effects at the beginning of the previous business year: the following matters:
当該会計基準等の名称
(a)the name of the accounting standards, etc.;
当該会計方針の変更の内容
(b)the details of the change in accounting policies;
財務諸表の主な科目に対する実務上算定可能な影響額
(c)the effects on major account titles of financial statements that are possible to calculate in practice;
当事業年度に係る一株当たり情報に対する実務上算定可能な影響額
(d)the effects on per-share information pertaining to the current business year that are possible to calculate in practice;
当事業年度の期首における純資産額に対する累積的影響額
(e)the cumulative effects on the amount of net assets at the beginning of the current business year;
遡及適用に係る原則的な取扱いが実務上不可能な理由
(f)the reason that the principle-based treatment pertaining to retrospective application is not possible in practice; and
当該会計方針の変更の適用方法及び適用開始日
(g)the method of application of the change in accounting Policies and the date of commencement of the application; and
当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な場合 次に掲げる事項
(ii)if it is not possible in practice to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year: the following matters:
当該会計基準等の名称
(a)the name of the accounting standards, etc.;
当該会計方針の変更の内容
(b)the details of the change in accounting policies;
財務諸表の主な科目に対する実務上算定可能な影響額
(c)the effects on major account titles of financial statements that are possible to calculate in practice;
一株当たり情報に対する実務上算定可能な影響額
(d)the effects on per-share information that are possible to calculate in practice;
当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な旨
(e)a statement to the effect that it is not possible in practice to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year;
遡及適用に係る原則的な取扱いが実務上不可能な理由
(f)the reason that the principle-based treatment pertaining to retrospective application is not possible in practice; and
当該会計方針の変更の適用方法及び適用開始日
(g)the method of application of the change in accounting policies and the date of commencement of the application.
会計基準等に規定されている遡及適用に関する経過措置に従つて会計処理を行つた場合において、遡及適用を行つていないときは、次に掲げる事項を注記しなければならない。ただし、第三号及び第四号に掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
(3)If any accounting processes have been implemented in accordance with transitional measures related to retrospective application prescribed in accounting standards, etc. and retrospective application has not been performed, the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in consolidated financial statements for the matters set forth in items (iii) and (iv), entries of those matters may be omitted by making a statement to that effect:
当該会計基準等の名称
(i)the name of the accounting standards, etc.;
当該会計方針の変更の内容
(ii)the details of the change in accounting policies;
当該経過措置に従つて会計処理を行つた旨及び当該経過措置の概要
(iii)a statement to the effect that accounting processes have been implemented in accordance with the transitional measures and the outline of the transitional measures;
当該経過措置が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性がある場合には、その旨及びその影響額(当該影響額が不明であり、又は合理的に見積ることが困難な場合には、その旨)
(iv)if the transitional measures have the possibility of affecting the financial statements for business years following the current business year, that fact and the effects (if the effects are unknown or are difficult to reasonably estimate, that fact);
財務諸表の主な科目に対する実務上算定可能な影響額
(v)the effects on major account titles of financial statements that are possible to calculate in practice; and
一株当たり情報に対する実務上算定可能な影響額
(vi)the effects on per-share information that are possible to calculate in practice.
前三項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。
(4)Notwithstanding the provisions of the preceding three paragraphs, if the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.
(会計基準等の改正等以外の正当な理由による会計方針の変更に関する注記)
(Notes on Changes in Accounting Policies Based on Justifiable Grounds Other Than Revision of Accounting Standards)
第八条の三の二会計基準等の改正等以外の正当な理由により会計方針の変更を行つた場合には、次に掲げる事項を注記しなければならない。ただし、第三号から第五号までに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
Article 8-3-2(1)If a change in accounting policies is made based on justifiable grounds other than a revision, etc. of accounting standards, etc., the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in consolidated financial statements for the matters set forth in items (iii) to (v), entries of those matters may be omitted by making a statement to that effect:
当該会計方針の変更の内容
(i)the details of the change in accounting policies;
当該会計方針の変更を行つた正当な理由
(ii)the justifiable grounds on which the change in accounting policies is made;
財務諸表の主な科目に対する前事業年度における影響額
(iii)the effects on major account titles of financial statements in the previous business year;
前事業年度に係る一株当たり情報に対する影響額
(iv)the effects on per-share information pertaining to the previous business year; and
前事業年度の期首における純資産額に対する累積的影響額
(v)the cumulative effects on the amount of net assets at the beginning of the previous business year.
前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to retrospective application is not possible in practice, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be entered in consolidated financial statements for the matters set forth in item (i), (e) to (g) and item (ii), (e) to (g), entries of those matters may be omitted by making a statement to that effect:
当事業年度の期首における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合 次に掲げる事項
(i)if it is possible to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year and it is not possible in practice to calculate the cumulative effects at the beginning of the previous business year: the following matters:
当該会計方針の変更の内容
(a)the details of the change in accounting policies;
当該会計方針の変更を行つた正当な理由
(b)the justifiable grounds on which the change in accounting policies is made;
財務諸表の主な科目に対する実務上算定可能な影響額
(c)the effects on major account titles of Financial Statements that are possible to calculate in practice;
当事業年度に係る一株当たり情報に対する実務上算定可能な影響額
(d)the effects on per-share information pertaining to the current business year that are possible to calculate in practice;
当事業年度の期首における純資産額に対する累積的影響額
(e)the cumulative effects on the amount of net assets at the beginning of the current business year;
遡及適用に係る原則的な取扱いが実務上不可能な理由
(f)the reason that the principle-based treatment pertaining to retrospective application is not possible in practice; and
当該会計方針の変更の適用方法及び適用開始日
(g)the method of application of the change in accounting policies and the date of commencement of the application; and
当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な場合 次に掲げる事項
(ii)if it is not possible in practice to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year: the following matters:
当該会計方針の変更の内容
(a)the details of the change in accounting policies;
当該会計方針の変更を行つた正当な理由
(b)the justifiable grounds on which the change in accounting policies is made;
財務諸表の主な科目に対する実務上算定可能な影響額
(c)the effects on major account titles of Financial Statements that are possible to calculate in practice;
一株当たり情報に対する実務上算定可能な影響額
(d)the effects on per-share information that are possible to calculate in practice;
当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な旨
(e)a statement to the effect that it is not possible in practice to calculate the cumulative effects resulting from retrospective application at the beginning of the current business year;
遡及適用に係る原則的な取扱いが実務上不可能な理由
(f)the reason that the principle-based treatment pertaining to retrospective application is not possible in practice; and
当該会計方針の変更の適用方法及び適用開始日
(g)the method of application of the change in accounting policies and the date of commencement of the application.
前二項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。
(3)Notwithstanding the provisions of the preceding two paragraphs, if the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.
(未適用の会計基準等に関する注記)
(Notes on Unapplied Accounting Standards)
第八条の三の三既に公表されている会計基準等のうち、適用していないものがある場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-3-3(1)If any of the already published accounting standards, etc. have not been applied, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
当該会計基準等の名称及びその概要
(i)the name and outline of the accounting standards, etc.;
当該会計基準等の適用予定日(当該会計基準等の適用を開始すべき日前に適用する場合には、当該適用予定日)
(ii)the planned date of application of the accounting standards, etc. (if the accounting standards, etc. are to be applied prior to the date on which their application is to be commenced, the planned date of application); and
当該会計基準等が財務諸表に与える影響に関する事項
(iii)matters concerning how the accounting standards, etc. affect Financial Statements.
前項各号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters set forth in the items of the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(表示方法の変更に関する注記)
(Notes on Changes in Presentation Methods)
第八条の三の四表示方法の変更を行つた場合には、次に掲げる事項を注記しなければならない。
Article 8-3-4(1)If a change in presentation method is made, the following matters must be set down in the notes:
財務諸表の組替えの内容
(i)the details of the reclassification of financial statements;
財務諸表の組替えを行つた理由
(ii)the reason that the reclassification of financial statements was made; and
財務諸表の主な項目に係る前事業年度における金額
(iii)the amounts pertaining to major account titles of financial statements in the previous business year.
前項の規定にかかわらず、財務諸表の組替えが実務上不可能な場合には、その理由を注記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if reclassification of financial statements is not possible in practice, the reason therefor must be set down in the notes.
前二項の規定にかかわらず、前二項の規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。
(3)Notwithstanding the provisions of the preceding two paragraphs, if the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.
第一項(第二号及び第三号に係る部分に限る。)及び第二項に掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。
(4)If the same contents are to be entered in consolidated financial statements for the matters set forth in paragraph (1) (limited to the part pertaining to items (ii) and (iii)) and paragraph (2), entries of those matters may be omitted by making a statement to that effect.
(会計上の見積りの変更に関する注記)
(Notes on Changes in Accounting Estimates)
第八条の三の五会計上の見積りの変更を行つた場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-3-5If a change in accounting estimates is made, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
当該会計上の見積りの変更の内容
(i)the details of the change in accounting estimates;
当該会計上の見積りの変更が財務諸表に与えている影響額
(ii)the effects of the change in accounting estimates on financial statements; and
次のイ又はロに掲げる区分に応じ、当該イ又はロに定める事項
(iii)the matters specified in (a) or (b) for the respective categories of cases set forth in (a) or (b):
当該会計上の見積りの変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることができる場合当該影響額
(a)if the change in accounting estimates has the possibility of affecting the financial statements for business years following the current business year and the effects may be reasonably estimated:the effects; and
当該会計上の見積りの変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることが困難な場合その旨
(b)if the change in accounting estimates has the possibility of affecting the financial statements for business years following the current business year and the effects are difficult to reasonably estimate:that fact.
(会計方針の変更を会計上の見積りの変更と区別することが困難な場合の注記)
(Notes Set Down If It Is Difficult to Distinguish Changes in Accounting Policies from Changes in Accounting Estimates)
第八条の三の六会計方針の変更を会計上の見積りの変更と区別することが困難な場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-3-6If it is difficult to distinguish a change in accounting Policies from a change in accounting estimates, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
当該会計方針の変更の内容
(i)the details of the change in accounting policies;
当該会計方針の変更を行つた正当な理由
(ii)the justifiable grounds on which the change in accounting policies is made;
当該会計方針の変更が財務諸表に与えている影響額
(iii)the effects of the change in accounting Policies on financial statements;
次のイ又はロに掲げる区分に応じ、当該イ又はロに定める事項
(iv)the matters specified in (a) or (b) for the respective categories of cases set forth in (a) or (b):
当該会計方針の変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることができる場合当該影響額
(a)if the change in accounting policies has the possibility of affecting the financial statements for business years following the current business year and the effects may be reasonably estimated:the effects; and
当該会計方針の変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることが困難な場合その旨
(b)if the change in accounting policies has the possibility of affecting the financial statements for business years following the current business year and the effects are difficult to reasonably estimate:that fact.
(修正再表示に関する注記)
(Notes on Restatement)
第八条の三の七修正再表示を行つた場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-3-7If a restatement was made, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
誤謬の内容
(i)the details of the error;
財務諸表の主な科目に対する前事業年度における影響額
(ii)the effects on major account titles of financial statements in the previous business year;
前事業年度に係る一株当たり情報に対する影響額
(iii)the effects on per-share information pertaining to the previous business year; and
前事業年度の期首における純資産額に対する累積的影響額
(iv)the cumulative effects on the amount of net assets at the beginning of the previous business year.
(重要な後発事象の注記)
(Notes on Material Post-Balance Sheet Events)
第八条の四貸借対照表日後、財務諸表提出会社の翌事業年度以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象(以下「重要な後発事象」という。)が発生したときは、当該事象を注記しなければならない。
Article 8-4If any events that will exert a material impact on the financial position, operating results and cash flow conditions of a company submitting financial statements in and/or after the following business year occur after the balance sheet date (those events are hereinafter referred to as "material post-balance sheet events"), those events must be set down in the notes.
(追加情報の注記)
(Notes on Additional Information)
第八条の五この規則において特に定める注記のほか、利害関係人が会社の財政状態、経営成績及びキャッシュ・フローの状況に関する適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。
Article 8-5In addition to the notes particularly specified under this Regulation, if there are any matters that are found to be necessary for interested persons to make adequate judgments on the financial position, operating results and cash flow conditions of the company, those matters must be set down in the notes.
(リース取引に関する注記)
(Notes on Lease Transactions)
第八条の六ファイナンス・リース取引(リース契約に基づくリース期間の中途において当該リース契約を解除することができないリース取引又はこれに準ずるリース取引(次項において「解約不能のリース取引」という。)で、当該リース契約により使用する物件(以下「リース物件」という。)の借主が、当該リース物件からもたらされる経済的利益を実質的に享受することができ、かつ、当該リース物件の使用に伴つて生じる費用等を実質的に負担することとなるものをいう。以下同じ。)については、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-6(1)With regard to finance lease transactions (meaning lease transactions under a lease contract that may not be cancelled before the expiration of the lease period under the lease contract, or lease transactions equivalent thereto (referred to as "non-cancelable lease transactions" in the following paragraph), wherein the lessee of the property that is being used under the lease contract (hereinafter referred to as the "leased property") is able to materially enjoy an economic benefit brought about by the leased property, and, also, that the lessee materially bears the expenses, etc. that arise in line with the use of the leased property; the same applies hereinafter), the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
財務諸表提出会社がリース物件の借主である場合
(i)if the company submitting financial statements is the lessee of the leased property:
当事業年度末におけるリース資産の内容
(a)the contents of the leased assets as of the end of the current business year; and
リース資産の減価償却の方法
(b)the method of depreciation of the leased assets;
財務諸表提出会社がリース物件の貸主である場合
(ii)if the company submitting financial statements is the lessor of the leased property:
当事業年度末におけるリース投資資産に係るリース料債権(将来のリース料を収受する権利をいう。以下この号において同じ。)部分の金額及び見積残存価額(リース期間終了時に見積られる残存価額で借主又は第三者による保証のない額をいう。)部分の金額並びに受取利息相当額
(a)the amount of the lease payment receivables (meaning the right to receive future lease payments; hereinafter the same applies in this item) and the amount of the estimated residual value (meaning the residual value that is estimated for the time of expiration of the lease period, which is not guaranteed by the lessee nor a third party), and the amount equivalent to interest income on lease investment assets as of the end of the current business year; and
当事業年度末におけるリース債権及びリース投資資産に係るリース料債権部分の金額について、貸借対照表日後五年内における一年ごとの回収予定額及び貸借対照表日後五年超の回収予定額
(b)for the amount of lease receivables and of lease payment receivables on lease investment assets as of the end of the current business year, the amount that is to be called in each year up to five years from the balance sheet date and the amount that is to be called after five years from the balance sheet date.
当事業年度末におけるオペレーティング・リース取引(リース取引のうち、ファイナンス・リース取引以外のものをいう。)のうち解約不能のリース取引については、当該解約不能のリース取引に係る未経過リース料の金額を一年内のリース期間に係る金額及びそれ以外の金額に区分して注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(2)With regard to operating lease transactions (meaning lease transactions other than finance lease transactions) that are non-cancelable lease transactions as of the end of the current business year, the amounts of future lease payments in the non-cancelable lease transactions must be set down in the notes after being categorized into amounts for the portion of the lease period that is within one year and amounts for other portions of the lease period; provided, however, that notes may be omitted for immaterial matters.
転リース取引(リース物件の所有者から物件のリースを受け、さらに当該物件をほぼ同一の条件で第三者にリースする取引をいう。以下この項において同じ。)であつて、借主としてのリース取引及び貸主としてのリース取引がともにファイナンス・リース取引に該当する場合において、財務諸表提出会社が転リース取引に係るリース債権若しくはリース投資資産又はリース債務について利息相当額を控除する前の金額で貸借対照表に計上しているときには、当該リース債権若しくはリース投資資産又はリース債務の金額を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(3)For sublease transactions (meaning transactions where one party is leased a property by the owner of the leased property, and further leases out the property to a third party under nearly the same conditions; hereinafter the same applies in this paragraph) wherein the lease transactions that a company submitting financial statements carries out as the lessee and the lease transactions the company submitting financial statements carries out as the lessor both fall under the category of finance lease transactions, if the company submitting financial statements has reported, on the balance sheet, lease receivables or lease investment assets, or lease obligations under the sublease transactions at their amounts before the deduction of amounts equivalent to interest expenses, the amounts of the lease receivables or lease investment assets, or lease obligations must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.
前各項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(4)The matters prescribed in the preceding paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(金融商品に関する注記)
(Notes on Financial Instruments)
第八条の六の二金融商品については、次の各号に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-6-2(1)With regard to financial instruments, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
金融商品の状況に関する次に掲げる事項
(i)the following matters concerning the status of the financial instruments:
金融商品に対する取組方針
(a)the policy for dealing with financial instruments;
金融商品の内容及び当該金融商品に係るリスク
(b)contents of financial instruments and the risks involved in the financial instruments; and
金融商品に係るリスク管理体制
(c)the risk management system for financial instruments;
金融商品の時価に関する次に掲げる事項
(ii)the following matters concerning the market values of the financial instruments:
貸借対照表日における貸借対照表の科目ごとの貸借対照表計上額
(a)the amounts reported on the balance sheet for each of the account titles on the balance sheet as of the balance sheet date;
貸借対照表日における貸借対照表の科目ごとの時価
(b)the market values for each of the account titles on the balance sheet as of the balance sheet date;
貸借対照表日における貸借対照表の科目ごとの貸借対照表計上額と貸借対照表日における貸借対照表の科目ごとの時価との差額
(c)the differences between the amounts reported on the balance sheet for each of the account titles on the balance sheet as of the balance sheet date and the market values for each of the account titles on the balance sheet as of the balance sheet date;
貸借対照表の科目ごとの時価の算定方法
(d)the method of calculating the market values for each of the account titles on the balance sheet; and
ロからニまでに掲げる事項に関する説明
(e)explanations on the matters set forth in (b) to (d).
前項第二号ロからホまでに掲げる事項については、時価の把握が極めて困難な場合には、同項本文の規定にかかわらず、注記することを要しない。この場合には、その旨及びその理由を注記しなければならない。
(2)The matters set forth in item (ii), (b) to (e) of the preceding paragraph are not required to be set down in the notes, if it is extremely difficult to identify the market values. In this case, an entry to that effect and the reason therefor must be set down in the notes.
金融資産及び金融負債の双方がそれぞれ資産の総額及び負債の総額の大部分を占めており、かつ、当該金融資産及び金融負債の双方が事業目的に照らして重要である財務諸表提出会社にあつては、当該金融資産及び金融負債の主要な市場リスク(金利、通貨の価格、金融商品市場(法第二条第十四項に規定する金融商品市場をいう。以下この項において同じ。)における相場その他の指標の数値の変動による損失の危険をいう。以下この項及び次項において同じ。)の要因となる当該指標の数値の変動に対する当該金融資産及び金融負債の価値の変動率に重要性がある場合には、次の各号に掲げる金融商品の区分に応じ、当該各号に定める事項を注記しなければならない。
(3)For a company submitting financial statements whose financial assets and financial liabilities constitute most of the total amount of assets and the total amount of liabilities and are also material in light of the business purpose of the company, if there are material rates of fluctuation in the values of the financial assets and financial liabilities in response to fluctuations in the numerical values of the indicators that are the cause of major market risks (meaning risks of losses incurred by fluctuations in money rates, currency values, quotations on a financial instruments market (meaning a financial instruments market as prescribed in Article 2, paragraph (14) of the Act; hereinafter the same applies in this paragraph) or any other indicators; hereinafter the same applies in this paragraph and the following paragraph) for the financial assets and financial liabilities, the matters specified in the following items for the respective categories of financial instruments set forth in those items must be set down in the notes:
そのリスク管理において、市場リスクに関する定量的分析を利用している金融商品当該分析に基づく定量的情報及びこれに関連する情報
(i)financial instruments whose risk management uses quantitative analyses on market risks:the quantitative information based on the analyses and information related thereto; or
そのリスク管理において、市場リスクに関する定量的分析を利用していない金融商品 次のイ及びロに掲げる事項
(ii)financial instruments whose risk management does not use quantitative analyses on market risks: the matters set forth in (a) and (b) below:
そのリスク管理において、市場リスクに関する定量的分析を利用していない旨
(a)the fact that quantitative analyses on market risks are not used in their risk management; and
市場リスクの要因となる金利、通貨の価格、金融商品市場における相場その他の指標の数値の変動を合理的な範囲で仮定して算定した時価の増減額及びこれに関連する情報
(b)increases and decreases in market values that have been calculated by assuming a reasonable scope of fluctuations in the numerical values of money rates, currency values, quotations on financial instruments markets and any other indicators that serve as the causes of market risks, and information related thereto.
前項第二号ロに掲げる事項が、財務諸表提出会社の市場リスクの実態を適切に反映していない場合には、その旨及びその理由を注記しなければならない。
(4)If the matters set forth in item (ii), (b) of the preceding paragraph do not appropriately reflect the actual conditions of market risks associated with the company submitting financial statements, an entry to that effect and the reason therefor must be set down in the notes.
金銭債権(時価の変動により利益を得ることを目的として保有するものを除く。)及び有価証券(売買目的有価証券を除く。)のうち満期のあるものについては、償還予定額の合計額を一定の期間に区分した金額を注記しなければならない。
(5)With regard to monetary claims (excluding those held for the purpose of gaining a profit from fluctuations in the market value) and securities (excluding trading securities) that have maturity periods, the total amount of the claims or securities to be redeemed within a certain period must be set down in the notes.
社債、長期借入金、リース債務及びその他の負債であつて、金利の負担を伴うものについては、返済予定額の合計額を一定の期間に区分した金額を注記しなければならない。ただし、当該金額が第百二十一条第一項第三号に規定する社債明細表又は同項第四号に規定する借入金等明細表に記載されている場合には、その旨の注記をもつて代えることができる。
(6)With regard to corporate bonds, long-term borrowings, lease obligations, and any other debts which require the payment of interest, the total amount of the debts to be repaid within a certain period must be set down in the notes; provided, however, that if the amount is entered in the schedule of corporate bonds prescribed in Article 121, paragraph (1), item (iii) or in the schedule of borrowings, etc. prescribed in item (iv) of that paragraph, a statement to that effect may be set down in the notes in lieu of entering the amount.
前各項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(7)The matters specified in the preceding paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(有価証券に関する注記)
(Notes on Securities)
第八条の七前条(第七項を除く。)に定める事項のほか、有価証券については、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-7(1)In addition to the matters specified in the preceding Article (excluding paragraph (7)), with regard to securities, the matters specified in the following items for the respective categories of securities set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
売買目的有価証券当該事業年度(特定有価証券の内容等の開示に関する内閣府令(平成五年大蔵省令第二十二号)第二十三条第二号に規定する特定有価証券であつて、計算期間の終了の時における当該有価証券の評価額を翌計算期間における期首の帳簿価額として記載する方法を採用している場合にあつては、最終の計算期間)の損益に含まれた評価差額
(i)trading securities:the valuation difference included in the profit or loss for the relevant business year (with regard to regulated securities prescribed in Article 23, item (ii) of the Cabinet Office Order on Disclosure of Information on Regulated Securities (Ministry of Finance Order No. 22 of 1993) for which a method has been adopted whereby the valuation amount as of the end of an accounting period is entered as the beginning book value of those securities for the following accounting period, the valuation difference included in the profit or loss for the latest accounting period);
満期保有目的の債券 当該債券を貸借対照表日における時価が貸借対照表日における貸借対照表計上額を超えるもの及び当該時価が当該貸借対照表計上額を超えないものに区分し、その区分ごとの次に掲げる事項
(ii)bonds held to maturity: the following matters by category, after bonds have been classified into those whose market value as of the balance sheet date exceeds the amount reported on the balance sheet as of the balance sheet date and those whose market value does not exceed the amount reported on the balance sheet:
貸借対照表日における貸借対照表計上額
(a)the amount reported on the balance sheet as of the balance sheet date;
貸借対照表日における時価
(b)the market value as of the balance sheet date; and
貸借対照表日における貸借対照表計上額と貸借対照表日における時価との差額
(c)the difference between the amount reported on the balance sheet as of the balance sheet date and the market value as of the balance sheet date;
子会社株式(売買目的有価証券に該当する株式を除く。)及び関連会社株式(売買目的有価証券に該当する株式を除く。)
(iii)shares in a subsidiary company (excluding shares that fall under trading securities) and shares in an affiliated company (excluding shares that fall under trading securities):
貸借対照表日における貸借対照表計上額
(a)the amount reported on the balance sheet as of the balance sheet date;
貸借対照表日における時価
(b)the market value as of the balance sheet date; and
貸借対照表日における貸借対照表計上額と貸借対照表日における時価との差額
(c)the difference between the amount reported on the balance sheet as of the balance sheet date and the market value as of the balance sheet date;
その他有価証券 有価証券(株式、債券及びその他の有価証券をいう。第六号において同じ。)の種類ごとに当該有価証券を貸借対照表日における貸借対照表計上額が取得原価を超えるもの及び当該貸借対照表計上額が取得原価を超えないものに区分し、その区分ごとの次に掲げる事項
(iv)other securities: the following matters by category, after each class of Securities (meaning shares, bonds and any other securities; the same applies in item (vi)) has been classified into those for which the amount reported on the balance sheet as of the balance sheet date exceeds the acquisition cost and those for which the amount does not exceed the acquisition cost:
貸借対照表日における貸借対照表計上額
(a)the amount reported on the balance sheet as of the balance sheet date;
取得原価
(b)the acquisition cost; and
貸借対照表日における貸借対照表計上額と取得原価との差額
(c)the difference between the amount reported on the balance sheet as of the balance sheet date and the acquisition cost;
当該事業年度中に売却した満期保有目的の債券債券の種類ごとの売却原価、売却額、売却損益及び売却の理由
(v)bonds held to maturity that were sold off during the relevant business year:the cost of the bonds sold, the sale price, the profit or loss on the sale, and the reason for the sale, for each class of bonds; and
当該事業年度中に売却したその他有価証券有価証券の種類ごとの売却額、売却益の合計額及び売却損の合計額
(vi)other securities that were sold off during the relevant business year:the sale price, the total amount of profit on the sale, and the total amount of loss on the sale, for each class of securities.
当該事業年度中に売買目的有価証券、満期保有目的の債券、子会社株式及び関連会社株式並びにその他有価証券の保有目的を変更した場合には、その旨、変更の理由(満期保有目的の債券の保有目的を変更した場合に限る。)及び当該変更が財務諸表に与えている影響の内容を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(2)If the purpose of holding trading securities, bonds held to maturity, shares in a subsidiary company, shares in an affiliated company, or other securities has changed during the relevant business year, an entry to that effect, the reason for the change (limited if the purpose of holding bonds held to maturity has changed), and details of the impact of the change on the financial statements must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.
当該事業年度中に有価証券の減損処理を行つた場合には、その旨及び減損処理額を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(3)If an impairment loss on securities during the relevant business year has been recognized, an entry to that effect and the amount of the impairment losses must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.
前各項(第一項第三号を除く。)に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(4)The matters specified in the preceding paragraphs (excluding paragraph (1), item (iii)) are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(デリバティブ取引に関する注記)
(Notes on Derivatives Transactions)
第八条の八第八条の六の二(第七項を除く。)に定める事項のほか、デリバティブ取引については、次の各号に掲げる取引の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-8(1)In addition to the matters specified in Article 8-6-2 (excluding paragraph (7)), with regard to derivatives transactions, the matters specified in the following items for the respective categories of transactions set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
ヘッジ会計が適用されていないデリバティブ取引 取引の対象物(通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次号において同じ。)の種類ごとの次に掲げる事項
(i)derivatives transactions to which hedge accounting is not applied: the following matters for each type of subject matter of the transactions (meaning currencies, money rates, shares, bonds, commodities, and any other subject matter of those transactions; the same applies in the following item):
貸借対照表日における契約額又は契約において定められた元本相当額
(a)the contract amount as of the balance sheet date or the principal equivalent amount specified in the contract;
貸借対照表日における時価及び評価損益
(b)the market value and valuation gain or loss as of the balance sheet date; and
時価の算定方法
(c)the calculation method for the market value; and
ヘッジ会計が適用されているデリバティブ取引 取引の対象物の種類ごとの次に掲げる事項
(ii)derivatives transactions to which hedge accounting is applied: the following matters for each type of subject matter of the transactions:
貸借対照表日における契約額又は契約において定められた元本相当額
(a)the contract amount as of the balance sheet date or the principal equivalent amount specified in the contract;
貸借対照表日における時価
(b)the market value as of the balance sheet date; and
時価の算定方法
(c)the calculation method for the market value.
前項第一号に定める事項は、取引(先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引をいう。次項において同じ。)の種類、市場取引又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、貸借対照表日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。
(2)The matters specified in item (i) of the preceding paragraph must be entered after being classified into transaction types (meaning Futures Transactions, options transactions, forward transactions, swap transactions, and any other derivatives transactions; the same applies in the following paragraph), into market transactions and transactions other than market transactions, into transactions on purchase contracts and those on sale contracts, and into the period from the balance sheet date to the settlement date of the transaction or to the time of termination of the contract, and other matters.
第一項第二号に定める事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象及びその他の項目に区分して記載しなければならない。
(3)The matters specified in paragraph (1), item (ii) must be entered after being classified into the method of hedge accounting, the type of transaction, the hedged items, and other matters.
第一項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(4)The matters specified in paragraph (1) are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(持分法損益等の注記)
(Notes on Profit or Loss under Equity Method)
第八条の九連結財務諸表を作成していない会社にあつては、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、第一号に定める事項については、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。
Article 8-9For a company that does not prepare consolidated financial statements, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that, with regard to the matters specified in item (i), any affiliated company that is not material in terms of its profit or loss the retained earnings and any other items may be excluded:
関連会社がある場合関連会社に対する投資の金額並びに当該投資に対して持分法を適用した場合の投資の金額及び投資利益又は投資損失の金額
(i)if there is any affiliated company:the amount of investment in the affiliated company, the amount of investment when the equity method is applied to the investment, and the amount of investment return or investment loss; and
開示対象特別目的会社(第八条第七項の規定による特別目的会社(同項の規定により譲渡会社等の子会社に該当しないものと推定されるものに限る。)をいう。以下この号において同じ。)がある場合開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項
(ii)if there is any special purpose company subject to disclosure (meaning a special purpose company under Article 8, paragraph (7) (limited to one that is presumed not to fall under a subsidiary company of a transferor company, etc. pursuant to the provisions of that paragraph); hereinafter the same applies in this item):an outline of the special purpose company subject to disclosure, an outline of transactions with the special purpose company subject to disclosure, the transaction amounts, and any other material matters.
(関連当事者との取引に関する注記)
(Notes on Transactions with Related Parties)
第八条の十財務諸表提出会社が関連当事者との取引(当該関連当事者が第三者のために当該財務諸表提出会社との間で行う取引及び当該財務諸表提出会社と第三者との間の取引で当該関連当事者が当該取引に関して当該財務諸表提出会社に重要な影響を及ぼしているものを含む。)を行つている場合には、その重要なものについて、次の各号に掲げる事項を関連当事者ごとに注記しなければならない。ただし、財務諸表提出会社が連結財務諸表を作成している場合は、この限りでない。
Article 8-10(1)If a Company Submitting Financial Statements carries out transactions with any related party (the transactions include any transactions which the related party carries out with the company submitting financial statements for the benefit of a third party and any transactions carried out between the company submitting financial statements and a third party wherein the related party exerts a material impact on the company submitting financial statements with regard to the transactions), the following matters must be set down in the notes for each related party, with regard to any of the transactions that are material; provided, however, that this does not apply when the company submitting financial statements prepares consolidated financial statements:
当該関連当事者が会社等の場合には、その名称、所在地、資本金又は出資金、事業の内容及び当該関連当事者の議決権に対する当該財務諸表提出会社の所有割合又は当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合
(i)if the related party is a company, etc., its name, location, and stated capital or capital contribution, a description of its business, and the share of voting rights in the related party held by the company submitting financial statements, or the share of voting rights in the company submitting financial statements held by the related party;
当該関連当事者が個人の場合には、その氏名、職業及び当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合
(ii)if the related party is an individual, the related party's name and occupation, and the share of voting rights in the company submitting financial statements held by the related party;
当該財務諸表提出会社と当該関連当事者との関係
(iii)the relationship between the company submitting financial statements and the related party;
取引の内容
(iv)the details of the transactions;
取引の種類別の取引金額
(v)the transaction amount by type of transaction;
取引条件及び取引条件の決定方針
(vi)conditions of the transactions and the policy for deciding the conditions of the transactions;
取引により発生した債権債務に係る主な科目別の期末残高
(vii)the ending balances of the separate major account titles pertaining to claims and obligations arising from transactions;
取引条件の変更があつた場合には、その旨、変更の内容及び当該変更が財務諸表に与えている影響の内容
(viii)if there have been any changes in the conditions of the transactions, an entry to that effect, the details of the change, and the details of the impact of the change on the financial statements;
関連当事者に対する債権が貸倒懸念債権(経営破綻の状態には至つていないが、債務の弁済に重大な問題が生じている、又は生じる可能性の高い債務者に対する債権をいう。)又は破産更生債権等(破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下同じ。)に区分されている場合には、次に掲げる事項
(ix)if claims against the related party are classified as claims with a possibility of default (meaning claims against debtors who have not yet reached a state of business failure, but who face or are very likely to face serious problems in repaying their debts) or as bankruptcy or reorganization claims, etc. (meaning bankruptcy claims, rehabilitation claims, reorganization claims, and other equivalent claims; the same applies hereinafter), the following matters:
当事業年度末の貸倒引当金残高
(a)the balance of the allowance for doubtful accounts as of the end of the current business year;
当事業年度に計上した貸倒引当金繰入額等
(b)additions to the allowance for doubtful accounts, etc. reported for the current business year; and
当事業年度に計上した貸倒損失等(一般債権(経営状態に重大な問題が生じていない債務者に対する債権をいう。)に区分されていた場合において生じた貸倒損失を含む。)
(c)the bad debt losses, etc. (including any bad debt losses incurred if the claims have been classified as general claims (meaning claims against debtors who are not facing serious problems in their management conditions)); and
関連当事者との取引に関して、貸倒引当金以外の引当金が設定されている場合において、注記することが適当と認められるものについては、前号に準ずる事項
(x)if any allowance other than the allowance for doubtful accounts has been established for transactions with the related party, matters equivalent to those set forth in the preceding items regarding any of the allowances that are found appropriate to be set down in the notes.
前項本文の規定にかかわらず、同項第九号及び第十号に掲げる事項は、第八条第十七項各号に掲げる関連当事者の種類ごとに合算して記載することができる。
(2)Notwithstanding the provisions of the main clause of the preceding paragraph, the matters set forth in items (ix) and (x) of that paragraph may be entered as a combined amount for each type of related party set forth in the items of Article 8, paragraph (17).
関連当事者との取引のうち次の各号に定める取引については、第一項に規定する注記を要しない。
(3)With regard to any of the transactions with a related party that are specified in the following items, the notes prescribed in paragraph (1) are not required:
一般競争入札による取引並びに預金利息及び配当の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引
(i)transactions based on general competitive bidding, receipt of interest on deposits and dividends, and other transactions whose conditions are clearly similar to those of general transactions in light of the nature of the transactions; and
役員に対する報酬、賞与及び退職慰労金の支払い
(ii)payment of remuneration, bonuses, and severance packages to officers.
第一項に掲げる事項は、様式第一号により注記しなければならない。
(4)The matters set forth in paragraph (1) must be set down in the notes in accordance with Form No. 1.
(親会社又は重要な関連会社に関する注記)
(Notes on Parent Company or Any Material Affiliated Company)
第八条の十の二財務諸表提出会社について、次の各号に掲げる者が存在する場合には、当該各号に定める事項を注記しなければならない。ただし、財務諸表提出会社が連結財務諸表を作成している場合は、この限りでない。
Article 8-10-2(1)If any of the entities set forth in the following items exist for a company submitting financial statements, the matters specified in each of those items must be set down in the notes; provided, however, that this does not apply when the company submitting financial statements prepares consolidated financial statements:
親会社当該親会社の名称並びにその発行する有価証券を金融商品取引所(法第二条第十六項に規定する金融商品取引所をいい、本邦以外の地域において設立されている同じ性質を有するものを含む。以下この号において同じ。)に上場している場合にあつてはその旨及び当該金融商品取引所の名称、その発行する有価証券を金融商品取引所に上場していない場合にあつてはその旨
(i)a parent company:the name of the parent company and, when securities issued by the parent company are listed on a financial instruments exchange (meaning a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Act, including one established outside Japan which is of the same nature; hereinafter the same applies in this item), an entry to that effect and the name of the financial instruments exchange, and when securities issued by the parent company are not listed on a financial instruments exchange, an entry to that effect; and
重要な関連会社 当該関連会社の名称並びに持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた当該関連会社の貸借対照表及び損益計算書における次に掲げる項目の金額
(ii)a material affiliated company: the name of the Material affiliated company, and the amounts of the following items on its balance sheet and profit and loss statement, on which the amount of investment returns or investment losses has been calculated, when the equity method is applied:
貸借対照表項目(流動資産合計、固定資産合計、流動負債合計、固定負債合計、純資産合計その他の重要な項目をいう。)
(a)balance sheet items (meaning total current assets, total fixed assets, total current liabilities, total fixed liabilities, total net assets, and any other material items); and
損益計算書項目(売上高(役務収益を含む。以下同じ。)、税引前当期純利益金額又は税引前当期純損失金額、当期純利益金額又は当期純損失金額その他の重要な項目をいう。)
(b)profit and loss statement Items (meaning net sales (including revenue from service operations; the same applies hereinafter), the amount of net income for the period before tax or the amount of net loss for the period before tax, the amount of net income for the period or the amount of net loss for the period, and any other material items).
前項第二号イ及びロに掲げる項目の金額は、同項の規定にかかわらず、次の各号に掲げる方法により記載することができる。この場合には、その旨を記載しなければならない。
(2)The amounts for the items set forth in item (ii), (a) and (b) of the preceding paragraph may, notwithstanding the provisions of the same paragraph, be entered in either of the following ways; in this case, a statement to that effect must be made:
重要な関連会社について合算して記載する方法
(i)by entering the combined amounts for the material affiliated companies; or
持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた関連会社について合算して記載する方法
(ii)by entering the combined amounts for affiliated companies on which the amount of investment returns or investment losses has been calculated, when the equity method is applied.
(税効果会計の適用)
(Application of Tax Effect Accounting)
第八条の十一法人税その他利益に関連する金額を課税標準として課される租税(以下「法人税等」という。)については、税効果会計(貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下同じ。)を適用して財務諸表を作成しなければならない。
Article 8-11With regard to corporate taxes and any other taxes that are imposed with amounts related to profits as the tax base (hereinafter referred to as "corporate tax, etc."), financial statements must be prepared by applying tax effect accounting (meaning an accounting process which, when there are differences between the amounts of assets and liabilities reported on the balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of net income for the period before deducing corporate tax, etc. with the applicable amount of corporate tax, etc. through an appropriate inter-period allocation of the amount of corporate tax, etc. pertaining to the differences; the same applies hereinafter).
(税効果会計に関する注記)
(Notes on Tax Effect Accounting)
第八条の十二前条の規定により税効果会計を適用したときは、次の各号に掲げる事項を注記しなければならない。
Article 8-12(1)When tax effect accounting is applied pursuant to the provisions of the preceding Article, the matters set forth in the following items must be set down in the notes:
繰延税金資産(税効果会計の適用により資産として計上される金額をいう。以下同じ。)及び繰延税金負債(税効果会計の適用により負債として計上される金額をいう。以下同じ。)の発生の主な原因別の内訳
(i)a breakdown of the major causes for the occurrence of deferred tax assets (meaning the amount reported as assets as a result of applying tax effect accounting; the same applies hereinafter) and deferred tax liabilities (meaning the amount reported as liabilities as a result of applying tax effect accounting; the same applies hereinafter);
当該事業年度に係る法人税等の計算に用いられた税率(以下この条において「法定実効税率」という。)と法人税等を控除する前の当期純利益に対する法人税等(税効果会計の適用により計上される法人税等の調整額を含む。)の比率(以下この条において「税効果会計適用後の法人税等の負担率」という。)との間に差異があるときは、当該差異の原因となつた主な項目別の内訳
(ii)if there is a difference between the tax rate used for calculating the corporate tax, etc. for the relevant business year (hereinafter referred to as the "normal effective statutory tax rate" in this Article) and the ratio of corporate tax, etc. (including deferred corporate tax, etc. reported as a result of applying tax effect accounting) to the net income for the period before corporate tax, etc. is deducted (hereinafter referred to as the "corporate tax burden rate, etc. after the Application of tax effect accounting" in this Article), the breakdown of the causes for the difference, by major item;
法人税等の税率の変更により繰延税金資産及び繰延税金負債の金額が修正されたときは、その旨及び修正額
(iii)if the amount of deferred tax assets and the amount of deferred tax liabilities have been revised as a result of a change in the tax rate of any corporate tax, etc., an entry to that effect and the amounts as revised; and
決算日後に法人税等の税率の変更があつた場合には、その内容及び影響
(iv)if there has been a change in the tax rate of any corporate tax, etc. after the closing date, the details of the change and the impact thereof.
繰延税金資産の算定に当たり繰延税金資産から控除された金額がある場合には、当該金額を前項第一号に掲げる事項に併せて注記しなければならない。
(2)If any amount has been deducted from deferred tax assets if calculating the deferred tax assets, the amount must be set down in the notes in addition to the matters set forth in item (i) of the preceding paragraph.
第一項第二号に掲げる事項については、法定実効税率と税効果会計適用後の法人税等の負担率との間の差異が法定実効税率の百分の五以下である場合には、注記を省略することができる。
(3)With regard to the matters set forth in paragraph (1), item (ii), the notes may be omitted if the difference between the normal effective statutory tax rate and the corporate tax burden rate, etc. after the application of tax effect accounting is not more than five percent of the normal effective statutory tax rate.
(確定給付制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Based on Defined-Benefit Plan)
第八条の十三退職給付に関し、確定給付制度(確定拠出制度(一定の掛金を会社等以外の外部に積み立て、当該会社等が当該掛金以外に退職給付に係る追加的な拠出義務を負わない退職給付制度をいう。次条第一項において同じ。)以外の退職給付制度をいう。第一号及び第八条の十三の三第一項において同じ。)を採用している場合には、次の各号に掲げる事項を注記しなければならない。
Article 8-13(1)If a defined-benefit plan (meaning a retirement benefit plan other than a defined-contribution plan (meaning a retirement benefit plan whereby a company, etc. accumulates certain premiums outside of the company, etc. and bears no obligation to contribute any additional funds for retirement benefits other than the premiums; the same applies in paragraph (1) of the following Article); the same applies in item (i) and Article 8-13-3, paragraph (1)) is adopted for retirement benefits, the following matters must be set down in the notes:
確定給付制度の概要
(i)an outline of the defined-benefit plan;
退職給付債務の期首残高と期末残高の次に掲げる項目の金額を含む調整表
(ii)a reconciliation of the beginning balance and the ending balance of retirement benefit obligations, including the amounts of the following items:
勤務費用
(a)the service cost;
利息費用
(b)the interest cost;
数理計算上の差異の発生額
(c)the amount of the actuarial gain/loss arisen;
退職給付の支払額
(d)the amount of retirement benefits paid;
過去勤務費用の発生額
(e)the amount of the past service cost arisen; and
その他
(f)others;
年金資産の期首残高と期末残高の次に掲げる項目の金額を含む調整表
(iii)a reconciliation of the beginning balance and the ending balance of pension assets, including the amounts of the following items:
期待運用収益
(a)the expected return;
数理計算上の差異の発生額
(b)the amount of the actuarial gain/loss arisen;
事業主である会社等からの拠出額
(c)the amount of contribution from the company, etc. which is the employer;
退職給付の支払額
(d)the amount of retirement benefits paid; and
その他
(e)others;
退職給付債務及び年金資産の期末残高と貸借対照表に計上された退職給付引当金及び前払年金費用の次に掲げる項目の金額を含む調整表
(iv)a reconciliation of the ending balances of retirement benefit obligations and pension assets and the retirement benefit reserves and prepaid pension cost reported on the balance sheet, including the amounts of the following items:
未認識数理計算上の差異
(a)the unrecognized actuarial gain/loss;
未認識過去勤務費用
(b)the unrecognized past service costs; and
その他
(c)others;
退職給付費用及び次に掲げるその内訳項目の金額
(v)the amounts of the retirement benefit expenses and the following constituent items thereof:
勤務費用
(a)the service cost;
利息費用
(b)the interest cost;
期待運用収益
(c)the expected return;
数理計算上の差異の費用処理額
(d)the amount of the actuarial gain/loss reported as an expense;
過去勤務費用の費用処理額
(e)the amount of the past service cost reported as an expense; and
その他
(f)others;
年金資産に関する次に掲げる事項
(vi)the following matters concerning pension assets:
年金資産の主な内訳(退職給付信託(退職給付を目的とする信託をいう。)が設定されている企業年金制度(会社等以外の外部に積み立てた資産を原資として退職給付を支払う制度をいう。)において、年金資産の合計額に対する当該退職給付信託に係る信託財産の額の割合に重要性がある場合には、当該割合又は金額を含む。)
(a)the major breakdown of pension assets (if, with regard to a corporate pension plan (meaning a plan whereby a company, etc. pays retirement benefits using assets accumulated outside of the company, etc. as the resource) for which a retirement benefit trust (meaning a trust for the purpose of retirement benefits) has been established, the proportion of the amount of trust property pertaining to the retirement benefit trust in the total amount of pension assets is material, this includes the proportion or amount); and
長期期待運用収益率の設定方法
(b)the method of establishment of the long-term expected rate of return;
数理計算上の計算基礎に関する次に掲げる事項
(vii)the following matters concerning the actuarial calculation basis:
割引率
(a)the discount rate;
長期期待運用収益率
(b)the long-term expected rate of return; and
その他
(c)others; and
その他の事項
(viii)any other matters.
前項第二号へ、第三号ホ及び第五号ヘに掲げる項目に属する項目については、その金額に重要性が乏しいと認められる場合を除き、当該項目を示す名称を付して掲記しなければならない。
(2)Items categorized as those set forth in item (ii), (f), item (iii), (e), and item (v), (f) of the preceding paragraph must be set down with a name that is indicative of the item, unless its amount is found to be immaterial.
第一項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters specified in paragraph (1) are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(確定拠出制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Based on Defined-Contribution Plan)
第八条の十三の二退職給付に関し、確定拠出制度を採用している場合には、次の各号に掲げる事項を注記しなければならない。
Article 8-13-2(1)If a defined-contribution plan is adopted for retirement benefits, the following matters must be set down in the notes:
確定拠出制度の概要
(i)an outline of the defined-contribution plan;
確定拠出制度に係る退職給付費用の額
(ii)the amount of retirement benefit expenses pertaining to the defined-contribution plan; and
その他の事項
(iii)any other matters.
前項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters specified in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(複数事業主制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Based on Multi-Employer Plan)
第八条の十三の三第八条の十三の規定にかかわらず、退職給付に関し、複数の事業主である会社等により設立された確定給付制度(以下この項において「複数事業主制度」という。)を採用している場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。
Article 8-13-3(1)Notwithstanding the provisions of Article 8-13, if a defined-benefit plan established by multiple companies, etc. which are employers (hereinafter referred to as a "multi-employer plan" in this paragraph) is adopted for retirement benefits, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes:
財務諸表提出会社の年金資産の額を合理的に算定できる場合複数事業主制度の概要及び第八条の十三第一項第二号から第八号までに掲げる事項
(i)if the amount of pension assets of the company submitting financial statements can be reasonably calculated:an outline of the multi-employer plan and the matters set forth in Article 8-13, paragraph (1), items (ii) to (viii); and
財務諸表提出会社の年金資産の額を合理的に算定できない場合
(ii)if the amount of pension assets of the company submitting financial statements cannot be reasonably calculated:
複数事業主制度の概要
(a)an outline of the multi-employer plan;
複数事業主制度に係る退職給付費用の額
(b)the amount of retirement benefit expenses pertaining to the multi-employer plan;
複数事業主制度の直近の積立状況
(c)the latest accumulation status of the multi-employer plan; and
複数事業主制度の掛金、加入人数又は給与総額に占める財務諸表提出会社のこれらの割合
(d)the proportion of the premiums, the number of subscribers, or the gross pay of the multi-employer plan which the company submitting financial statements accounts for.
前項第一号の規定により注記すべき事項は、第八条の十三第一項各号に掲げる注記に含めて記載することができる。この場合には、その旨を記載しなければならない。
(2)The matters that must be set down in the notes pursuant to the provisions of item (i) of the preceding paragraph may be included in the notes set forth in the items of Article 8-13, paragraph (1). In this case, a statement to that effect must be made.
前二項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters specified in the preceding two paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(ストック・オプション、自社株式オプション又は自社の株式の付与又は交付に関する注記)
(Notes on Granting or Delivery of Stock Options, Share Options in Company, or Shares in Company)
第八条の十四ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合には、次の各号に掲げる事項を注記しなければならない。ただし、別段の定めがある場合はこの限りでない。
Article 8-14(1)If a company submitting financial statements has granted stock options or share options in the company or delivered shares in the company, the following matters must be set down in the notes; provided, however, that this does not apply if it is otherwise provided for:
役務の提供を受けた場合には、当該事業年度における費用計上額及び科目名
(i)if services have been received, the amount reported as expenses for the relevant business year and the account title thereof;
財貨を取得した場合には、その取引における当初の資産計上額又は費用計上額及び科目名
(ii)if goods have been acquired, the initial amount reported as assets or amount reported as expenses for the transaction, and the account title thereof; and
権利不行使による失効が生じた場合には、利益として計上した金額
(iii)if unexercised stock options have been forfeited, the amount reported as profit.
前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters set forth in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(ストック・オプションに関する注記)
(Notes on Stock Options)
第八条の十五前条の規定のほか、ストック・オプションの内容、規模及びその変動状況として次の各号に掲げる事項を注記しなければならない。
Article 8-15(1)In addition to the provisions of the preceding Article, the following matters must be set down in the notes as the details of the stock options, the volume of stock option activity, and changes thereto:
付与対象者の役員、従業員などの区分ごとの人数
(i)the number of persons granted stock options, for each category, such as officers and workers;
株式の種類別のストック・オプションの数
(ii)the number of stock options by share class:
付与数
(a)the number of stock options granted;
当事業年度における権利不確定による失効数
(b)the number of forfeitures of non-vested stock options in the current business year;
当事業年度における権利確定数
(c)the number of vested stock options in the current business year;
前事業年度末及び当事業年度末における権利未確定残数
(d)the number of stock options yet to be vested as of the end of the previous business year and as of the end of the current business year;
当事業年度における権利行使数
(e)the number of stock options exercised in the current business year;
当事業年度における権利不行使による失効数
(f)the number of forfeitures of unexercised stock options in the current business year; and
前事業年度末及び当事業年度末における権利確定後の未行使残数
(g)the number of vested stock options yet to be exercised as of the end of the previous business year and as of the end of the current business year;
付与日
(iii)the grant date;
権利確定条件(権利確定条件が付されていない場合にはその旨)
(iv)vesting conditions (if there are no vesting conditions, an entry to that effect);
対象勤務期間(対象勤務期間の定めがない場合にはその旨)
(v)the requisite service period (if there is no requisite service period, an entry to that effect);
権利行使期間
(vi)the exercise period;
権利行使価格
(vii)the exercise price;
付与日における公正な評価単価
(viii)the fair unit value as of the grant date; and
当事業年度において権利行使されたストック・オプションの権利行使時の株価の平均値
(ix)the average stock price at the time of exercise of the stock options that were exercised during the current business year.
前項の注記は、次のいずれかの方法で記載しなければならない。
(2)The notes set forth in the preceding paragraph must be entered in either of the following ways:
契約単位で記載する方法
(i)by entering the notes individually for each contract; or
複数契約を集約して記載する方法
(ii)by entering the notes collectively for multiple contracts.
前項の規定にかかわらず、次の各号に掲げるストック・オプションについては、複数契約を集約して記載してはならない。
(3)Notwithstanding the provisions of the preceding paragraph, notes for the following stock options must not be entered collectively for multiple contracts:
付与対象者の区分、権利確定条件の内容、対象勤務期間及び権利行使期間が概ね類似しているとはいえないストック・オプション
(i)stock options that cannot be regarded generally similar in their classification of persons subject to grants thereof, in the details of their vesting conditions, in their requisite service periods, and in their exercise periods;
株式の公開前に付与したストック・オプションと公開後に付与したストック・オプション
(ii)stock options granted before a public offering of shares, and stock options granted after a public offering of shares; and
権利行使価格の設定方法が著しく異なるストック・オプション
(iii)stock options with considerably different methods for setting the exercise prices.
当事業年度に付与されたストック・オプション及び当事業年度の条件変更により公正な評価単価が変更されたストック・オプションについては、公正な評価単価の見積方法として使用した算定技法並びに使用した主な基礎数値及びその見積方法を記載しなければならない。ただし、使用した算定技法及び使用した主な基礎数値の見積方法の内容が同一のものについては集約して記載することができる。
(4)With regard to stock options granted during the current business year and stock options whose fair unit value has changed due to changes in conditions during the current business year, the calculation technique used as the method for estimating the fair unit value and the main basic numerical values used along with the method for estimating the values must be entered; provided, however, that the calculation technique used and the method for estimating the main basic numerical values used may be entered collectively for stock options that have used the same methods.
ストック・オプションの権利確定数の見積方法として、勤務条件や業績条件の不達成による失効数の見積方法を記載しなければならない。
(5)The method for estimating the number of stock options forfeited due to non-attainment of service conditions or performance conditions must be entered as the method for estimating the number of stock options vested.
未公開企業がストック・オプションを付与している場合には、公正な評価単価の見積方法として、その価値を算定する基礎となる自社の株式の評価方法について記載しなければならない。
(6)If an unlisted enterprise has granted stock options, it must enter the valuation method for the shares in the company on which the calculation of the fair unit value is based, as the method for estimating the fair unit value.
ストック・オプションの単位当たりの本源的価値(ストック・オプションが権利行使されると仮定した場合の単位当たりの価値であり、当該時点におけるストック・オプションの原資産である自社の株式の評価額と行使価格との差額をいう。以下この項において同じ。)による算定を行つた場合には、事業年度末における本源的価値の合計額及び当該事業年度において権利行使されたストック・オプションの権利行使日における本源的価値の合計額を注記しなければならない。
(7)If a calculation has been made based on the per-unit intrinsic value (meaning the per-unit value assuming the exercise of stock options, comprised of the difference between the amount at which the shares in the company that constitute the underlying assets of the stock options are valued as of that point in time and the exercise price; hereinafter the same applies in this paragraph) of the stock options, the total amount of the intrinsic value as of the end of the business year, and the total amount of the Intrinsic Value as of the exercise dates of the stock options that were exercised during the relevant business year must be set down in the notes.
ストック・オプションの条件変更を行つた結果、ストック・オプションの内容として注記した事項に変更が生じた場合は、その変更内容について注記しなければならない。条件変更日におけるストック・オプションの公正な評価単価が付与日の公正な評価単価以下となつたため、公正な評価単価の見直しを行わなかつた場合には、その旨を注記しなければならない。
(8)If there has been a change in the matters set down in the notes as the details of stock options as a result of the conditions of the stock options having changed, the details of the change must be set down in the notes. If the fair unit value has not been reviewed because the fair unit value of the stock options as of the date that the conditions changed was lower than the fair unit value as of the grant date, an entry to that effect must be set down in the notes.
第一項から前項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(9)The matters specified in paragraph (1) through the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(自社株式オプション及び自社の株式を対価とする取引の注記)
(Notes on Transactions in Which Consideration Consists of Share Options in Company or Shares in Company)
第八条の十六第八条の十四の規定のほか、役務の受領又は財貨の取得の対価として自社株式オプションを付与又は自社の株式を交付している場合には、前条第一項各号に掲げる事項のうち該当する事項について、同条に準じて記載しなければならない。この場合において、提供を受けた役務又は取得した財貨の内容及び役務の対価又は財貨の取得価額の算定を当該役務又は財貨の公正な評価額によつたときには、その旨を注記しなければならない。
Article 8-16(1)In addition to what is provided for in Article 8-14, if share options in the company have been granted or shares in the company have been delivered as the consideration for services received or goods acquired, any matters set forth in the items of paragraph (1) of the preceding Article which are relevant must be entered in an equivalent manner as under the same Article.In this case, the details of the services received or the goods acquired, and, if the consideration for the services or the acquisition price of the goods was calculated based on the fair unit value of the services or goods, an entry to that effect must be set down in the notes.
自社株式オプションの付与又は自社の株式の交付に対価性がない場合には、その旨及び対価性がないと判断した根拠を記載しなければならない。
(2)If the granting of share options in the company or the delivery of shares in the company does not have the nature of consideration, a statement to that effect and the grounds for determining that it does not have the nature of consideration must be made.
前二項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters specified in the preceding two paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(取得による企業結合が行われた場合の注記)
(Notes Set Down If Business Combination through Acquisition Has Been Implemented)
第八条の十七当該事業年度において他の企業又は企業を構成する事業の取得による企業結合が行われた場合(次条第一項及び第八条の十九第一項本文に規定する場合を除く。)には、次に掲げる事項を注記しなければならない。
Article 8-17(1)If a business combination has been carried out during the relevant business year through acquisition of another Enterprise or a business segment of another enterprise (excluding the cases prescribed in paragraph (1) of the following Article and the main clause of Article 8-19, paragraph (1)), the following matters must be set down in the notes:
企業結合の概要
(i)the outline of the business combination;
財務諸表に含まれている被取得企業又は取得した事業の業績の期間
(ii)the period of performance of the acquired enterprise or the acquired business included in the Financial Statements;
被取得企業又は取得した事業の取得原価及び対価の種類ごとの内訳
(iii)the acquisition costs of the acquired enterprise or the acquired business, and the breakdown by type of consideration;
取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数
(iv)if shares have been delivered as the consideration for acquisition, the exchange ratio and the calculation method thereof, and the number of shares delivered or to be delivered by class of shares;
主要な取得関連費用の内容及び金額
(v)the details and amount of major expenses related to acquisition;
発生したのれんの金額、発生原因、償却の方法及び償却期間又は負ののれん発生益の金額及び発生原因
(vi)the amount of goodwill that occurred, the cause for the occurrence, the amortization method, and the amortization period, or the amount of gain from negative goodwill and the cause for the occurrence;
企業結合日に受け入れた資産及び引き受けた負債の額並びにその主な内訳
(vii)the amount of assets accepted and liabilities assumed on the date of the business combination, and the major breakdown thereof;
企業結合契約に規定される条件付取得対価(企業結合契約において定められる企業結合契約締結後の将来の事象又は取引の結果に依存して追加的に交付又は引き渡される取得対価をいう。)の内容及び当該事業年度以降の会計処理方針
(viii)the details of contingent consideration (meaning consideration for the acquisition that is additionally delivered or transferred depending on future events or transaction results that occur after the conclusion of the business combination contract, which is specified in the business combination contract) provided for in the business combination contract and the accounting policy for the relevant business year and thereafter;
取得原価の大部分がのれん以外の無形固定資産に配分された場合には、のれん以外の無形固定資産に配分された金額及びその主要な種類別の内訳並びに全体及び主要な種類別の加重平均償却期間
(ix)if most of the acquisition costs have been allocated to intangible fixed assets other than goodwill, the amount that has been allocated to intangible fixed assets other than goodwill, the breakdown thereof by major type, and the weighted average amortization period for the entirety thereof and that by major type;
取得原価の配分が完了していない場合には、その旨及びその理由
(x)if the allocation of acquisition costs has yet to be completed, an entry to that effect and the reason therefor;
十一連結財務諸表を作成していない会社にあつては、企業結合が事業年度の開始の日に完了したと仮定した場合の当該事業年度の損益計算書に及ぼす影響の概算額及びその算定方法(当該影響の概算額に重要性が乏しい場合を除く。)
(xi)in the case of a company that does not prepare consolidated financial statements, the estimated effects that would be exerted on the profit and loss statement for the business year if the business combination is assumed to have been completed on the start date of the relevant business year and the calculation method thereof (excluding the cases where the estimated effects are not material).
前項の規定にかかわらず、当該企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当該事業年度における個々の企業結合に係る取引に重要性は乏しいが、当該事業年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第十号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the transaction in the business combination is not material, the notes may be omitted; provided, however, that if, the transactions in individual business combinations during the business year are not material, but the transactions in multiple business combinations during the relevant business year are material as a whole, the matters set forth in item (i) and items (iii) to (x) of the preceding paragraph must be set down in the notes for the transactions in the business combinations as a whole.
第一項第十一号に掲げる影響の概算額は、次に掲げる額のいずれかとし、当該注記が監査証明を受けていない場合には、その旨を記載しなければならない。
(3)The estimated effects set forth in paragraph (1), item (xi) are any of the following amounts and, if the notes have yet to receive an audit certification, a statement to that effect must be made:
企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報と取得企業の損益計算書における売上高及び損益情報との差額
(i)the difference between net sales and the profit and loss information calculated by assuming that the business combination is completed on the start date of the business year and the amount of sales and the profit and loss information on the profit and loss statement of the acquiring enterprise; or
企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報
(ii)net sales and the profit and loss information calculated by assuming that the business combination is completed on the start date of the business year.
前事業年度に行われた企業結合に係る暫定的な会計処理の確定に伴い、当事業年度において取得原価の当初配分額に重要な見直しがなされた場合には、当該見直しの内容及び金額を注記しなければならない。
(4)If a material review has been made in the initially allocated amounts of the acquisition costs in the current business year in line with the determination of the provisional accounting process pertaining to the business combination implemented in the previous business year, the details and amounts of the review must be set down in the notes.
第一項、第二項及び前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(5)The matters prescribed in paragraph (1), paragraph (2), and the preceding paragraph are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(逆取得となる企業結合が行われた場合の注記)
(Notes Set Down If Business Combination Resulting in Reverse Acquisition Has Been Implemented)
第八条の十八当該事業年度において逆取得となる企業結合が行われた場合には、前条第一項第一号から第十号までに掲げる事項に準ずる事項並びに当該企業結合にパーチェス法を適用したとしたときに貸借対照表及び損益計算書に及ぼす影響額を注記しなければならない。
Article 8-18(1)If a business combination resulting in reverse acquisition has been carried out during the relevant business year, the matters equivalent to the matters set forth in paragraph (1), items (i) to (x) of the preceding Article and the effects that would be exerted on the balance sheet and the profit and loss statement if the purchase method is assumed to have been applied to the business combination must be set down in the notes.
前項に規定する影響額は、次に掲げる額のいずれかとする。
(2)The effects prescribed in the preceding paragraph are any of the following amounts:
パーチェス法を適用した場合における貸借対照表及び損益計算書の次に掲げる項目の金額と財務諸表提出会社に係る貸借対照表及び損益計算書の当該項目の金額との差額
(i)the difference between the amounts for the following items on the balance sheet and the profit and loss statement in the case of applying the purchase method and the amounts for those items on the balance sheet and the profit and loss statement of the company submitting financial statements:
貸借対照表項目(資産合計、流動資産合計、固定資産合計、負債合計、流動負債合計、固定負債合計、純資産合計及びのれんをいう。第八条の二十一第二項第一号において同じ。)
(a)balance sheet items (meaning total assets, total current assets, total fixed assets, total liabilities, total current liabilities, total fixed liabilities, total net assets, and goodwill; the same applies in Article 8-21, paragraph (2), item (i)); and
損益計算書項目(売上高、営業利益金額又は営業損失金額、経常利益金額又は経常損失金額、税引前当期純利益金額又は税引前当期純損失金額、当期純利益金額又は当期純損失金額、のれんの償却額、負ののれん発生益及び一株当たり当期純利益金額又は当期純損失金額をいう。第八条の二十一第二項第一号において同じ。)
(b)profit and loss statement items (meaning net sales, the amount of operating income or the amount of operating loss, the amount of ordinary income or the amount of ordinary loss, the amount of net income for the period before tax or the amount of net loss for the period before tax, the amount of net income for the period or the amount of net loss for the period, the goodwill amortization amount, the gain from negative goodwill and the per-share amount of net income for the period or per-share amount of net loss for the period; the same applies in Article 8-21, paragraph (2), item (i)); or
パーチェス法を適用した場合における貸借対照表及び損益計算書の主要な項目の金額
(ii)the amounts for major items on the balance sheet and the profit and loss statement in the case of applying the purchase method.
第一項に規定する事項及び影響額は、次の各号に掲げる企業結合の区分に応じ、当該各号に定める企業が連結財務諸表を作成している場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(3)The matters and the effects prescribed in paragraph (1) are not required to be entered when the enterprise specified in the following items for the respective categories of business combination set forth in those items prepares consolidated financial Statements; in this case, a statement to that effect must be made:
第八条第三十六項第一号に掲げる企業結合財務諸表提出会社
(i)business combination set forth in Article 8, paragraph (36), item (i):company submitting financial statements;
第八条第三十六項第二号に掲げる企業結合吸収分割会社又は現物出資を行つた企業
(ii)business combination set forth in Article 8, paragraph (36), item (ii):a company splitting in an absorption-type split or an Enterprise that made a contribution in kind; and
第八条第三十六項第三号に掲げる企業結合株式交換完全子会社
(iii)business combination set forth in Article 8, paragraph (36), item (iii):a wholly owned subsidiary company resulting from a share exchange.
第一項の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項に規定する事項及び影響額を注記しなければならない。ただし、前項各号に掲げる企業結合の区分に応じ、当該各号に定める企業が連結財務諸表を作成することとなつた場合には、当該事項及び影響額を記載することに代えて、その旨を記載しなければならない。
(4)If the notes have been made pursuant to the provisions of paragraph (1), the matters and the effects prescribed in that paragraph must be set down in the notes in and after the business year following the business year in which the business combination was carried out unless the effects become immaterial; provided, however, that if the enterprise specified in the items in the preceding paragraph for the respective categories of business combination set forth in those items has started preparing consolidated financial statements, a statement to that effect must be made in lieu of entering those matters and effects:
(段階取得となる企業結合が行われた場合の注記)
(Notes Set Down If Business Combination Resulting in Step Acquisition Has Been Implemented)
第八条の十九当該事業年度において他の企業の取得による企業結合が複数の取引によつて行われた場合には、次に掲げる事項を注記しなければならない。ただし、結合後企業が連結財務諸表を作成している場合には、記載することを要しない。
Article 8-19(1)If a business combination through the acquisition of another Enterprise has been carried out during the relevant business year through multiple transactions, the following matters must be set down in the notes; provided, however, that they are not required to be entered when the combined enterprise prepares consolidated financial statements:
第八条の十七第一項各号に掲げる事項に準ずる事項
(i)the matters equivalent to the matters set forth in the items of Article 8-17, paragraph (1);
取得企業が取得するに至つた取引ごとの取得原価の合計額と当該取得原価を企業結合日における時価で算定した被取得企業の取得原価との差額
(ii)the difference between the total amount of the acquisition costs of the respective transactions leading to the acquisition by the acquiring enterprise and the acquisition cost of the acquired enterprise calculated using the market value of the acquisition costs as of the date of the business combination; and
前号に掲げる差額を損益として処理した場合に貸借対照表及び損益計算書に及ぼす影響額
(iii)the effects on the balance sheet and the profit and loss statement if the difference set forth in the preceding item is treated as a profit or loss.
前項本文の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項各号に掲げる事項を注記しなければならない。ただし、結合後企業が連結財務諸表を作成することとなつた場合には、記載することを要しない。
(2)If the notes have been made pursuant to the provisions of the main clause of the preceding paragraph, the matters set forth in the items of that paragraph must be set down in the notes in and after the business year following the business year in which the business combination was carried out unless the effects become immaterial; provided, however, that if the combined enterprise has started preparing consolidated financial statements, they are not required to be entered.
(共通支配下の取引等の注記)
(Notes on Common Control Transactions)
第八条の二十当該事業年度において共通支配下の取引等が行われた場合には、次に掲げる事項を注記しなければならない。
Article 8-20(1)If a common control transaction, etc. has been carried out during the relevant business year, the following matters must be set down in the notes:
取引の概要
(i)the outline of the transaction;
実施した会計処理の概要
(ii)an outline of the implemented accounting processes; and
子会社株式を追加取得した場合には、第八条の十七第一項第三号、第四号及び第八号に掲げる事項に準ずる事項
(iii)in the case of having additionally acquired subsidiary company shares, the matters equivalent to those set forth in Article 8-17, paragraph (1), items (iii), (iv), and (viii).
前項の規定にかかわらず、共通支配下の取引等に重要性が乏しい場合には、注記を省略することができる。ただし、当該事業年度における個々の共通支配下の取引等に重要性は乏しいが、当該事業年度における複数の共通支配下の取引等全体に重要性がある場合には、同項各号に掲げる事項を当該取引等全体について記載しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the common control transaction, etc. is not material, the notes may be omitted; provided, however, that if, individual common control transactions, etc. during the relevant business year are not material, but the multiple common control transactions, etc. during the relevant business year are material as a whole, the matters set forth in the items of that paragraph must be entered for the common control transactions, etc. as a whole.
前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(3)The matters specified in the preceding two paragraphs are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(子会社が親会社を吸収合併した場合の注記)
(Notes Set Down If Subsidiary Company Has Absorbed Its Parent Company through Absorption-Type Merger)
第八条の二十一子会社が親会社を吸収合併した場合で、財務諸表提出会社である子会社が連結財務諸表を作成しないときは、親会社が存続会社となつたものとした場合の当該事業年度における影響額を注記しなければならない。ただし、影響額に重要性が乏しい場合には、注記を省略することができる。
Article 8-21(1)If a subsidiary company has absorbed its parent company through an absorption-type merger, if the subsidiary company, which is the company submitting financial statements, does not prepare consolidated financial statements, the effects that would have been exerted during the relevant business year in the case of assuming that the parent company has become the surviving company must be set down in the notes; provided, however, that if the effects are immaterial, the notes may be omitted.
前項に規定する影響額は、次に掲げる額のいずれかとする。
(2)The effects prescribed in the preceding paragraph are any of the following amounts:
親会社が子会社を吸収合併したものとした場合における貸借対照表項目及び損益計算書項目の金額と存続会社に係る当該項目の金額との差額
(i)the differences between the amounts of balance sheet items and the profit and loss statement items in the case of assuming that the parent company has absorbed the subsidiary company through an absorption-type merger and the amounts for those items of the surviving company; or
親会社が子会社を吸収合併したものとした場合における貸借対照表及び損益計算書の主要な項目の金額
(ii)the amounts for major items on the balance sheet and the profit and loss statement in the case of assuming that the parent company has absorbed the subsidiary company through an absorption-type merger.
第一項本文の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項に規定する影響額を注記しなければならない。ただし、子会社が連結財務諸表を作成することとなつた場合には、記載することを要しない。
(3)If the notes have been made pursuant to the provisions of the main clause of paragraph (1), the effects prescribed in that paragraph must be set down in the notes in and after the business year following the business year in which the business combination was carried out unless the effects become immaterial; provided, however, that if the subsidiary company has started preparing consolidated financial statements, they are not required to be entered.
(共同支配企業の形成の注記)
(Notes on Formation of Jointly Controlled Enterprises)
第八条の二十二当該事業年度において共同支配企業を形成する企業結合(以下この条及び次条第一項において「共同支配企業の形成」という。)が行われた場合には、次に掲げる事項を注記しなければならない。
Article 8-22(1)If a business combination forming a jointly controlled enterprise (hereinafter referred to as a "formation of a jointly controlled enterprise" in this Article and paragraph (1) of the following Article) has been carried out during the relevant business year, the following matters must be set down in the notes:
取引の概要
(i)the outline of the transaction; and
実施した会計処理の概要
(ii)the outline of the implemented accounting processes.
前項の規定にかかわらず、共同支配企業の形成に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当該事業年度における個々の共同支配企業の形成に係る取引に重要性は乏しいが、当該事業年度における複数の共同支配企業の形成に係る取引全体に重要性がある場合には、同項に定める事項を当該企業結合に係る取引全体について注記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the transaction in the formation of a jointly controlled enterprise is not material, the notes may be omitted; provided, however, that if the transactions in the individual formations of a jointly controlled enterprise during the relevant business year are not material, but the transactions in multiple formations of a jointly controlled enterprise during the relevant business year are material as a whole, the matters set forth in that paragraph must be set down in the notes for the transactions in business combinations as a whole.
前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(3)The matters specified in the preceding two paragraphs are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(事業分離における分離元企業の注記)
(Notes by Divesting Enterprise in Business Divestitures)
第八条の二十三当事業年度において事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、次の各号に掲げる事項を注記しなければならない。
Article 8-23(1)If a business divestiture has been carried out during the current business year, and the business divestiture falls under neither a common control transaction, etc. nor as the formation of a jointly controlled enterprise, the following matters must be set down in the notes:
分離先企業の名称、分離した事業の内容、事業分離を行つた主な理由、事業分離日及び法的形式を含む事業分離の概要
(i)the name of the divested enterprise, a description of the divested business, the main reason for carrying out the business divestiture, the date of the business divestiture, and an outline of the business divestiture including the legal form thereof;
実施した会計処理の概要
(ii)an outline of the implemented accounting processes:
移転損益を認識した場合には、その金額、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳
(a)if any gain or loss on transfer has been recognized, the amount thereof, the fair book values of the assets and liabilities of the transferred business, and the major breakdown thereof; or
移転損益を認識しなかつた場合には、その旨、受取対価の種類、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳
(b)if no gain or loss on transfer has been recognized, an entry to that effect, the type of consideration received, the fair book values of the assets and liabilities of the transferred business, and the major breakdown thereof;
分離した事業が含まれていた報告セグメント(第八条の二十九第一項に規定する報告セグメントをいう。)の名称
(iii)the name of the reporting segment (meaning a reporting segment prescribed in Article 8-29, paragraph (1)) in which the divested business was included;
当該事業年度の損益計算書に計上されている分離した事業に係る損益の概算額
(iv)the estimated amount of profit or loss of the divested business, which is reported on the profit and loss statement for the relevant business year; and
移転損益を認識した事業分離において、分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要
(v)if, for a business divestiture for which a gain or loss on transfer has been recognized, there is any continuing involvement other than divested enterprise shares being held as shares in a subsidiary company or shares in an affiliated company, an outline of the continuing involvement.
前項第四号の記載は、当該継続的関与が軽微な場合には、省略することができる。
(2)The entry set forth in item (iv) of the preceding paragraph may be omitted if the continuing involvement is immaterial.
第一項の規定にかかわらず、事業分離の影響額に重要性が乏しい場合には、注記を省略することができる。ただし、個々の取引に重要性は乏しいが、事業分離が行われた事業年度における取引全体に重要性がある場合には、同項第一号及び第二号に掲げる事項を当該取引全体で注記しなければならない。
(3)Notwithstanding the provisions of paragraph (1), if the effects of the business divestiture are not material, the notes may be omitted; provided, however, that if, individual transactions are not material, but the transactions carried out during the business year in which the business divestitures were implemented are material as a whole, the matters set forth in items (i) and (ii) of that paragraph must be set down in the notes for the transactions as a whole.
第一項及び前項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(4)The matters specified in paragraph (1) and the preceding paragraph are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(事業分離における分離先企業の注記)
(Notes by Successor Enterprise in Business Divestures)
第八条の二十四分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。
Article 8-24(1)If a business divestiture does not fall under a business combination, the Successor Enterprise must set down in the notes the following matters:
取引の概要
(i)the outline of the transaction;
実施した会計処理の概要
(ii)the outline of the implemented accounting processes; and
分離元企業から引き継いだ資産、負債及び純資産の内訳
(iii)the breakdown of the assets, liabilities and net assets succeeded from the divesting enterprise.
前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(2)The matters prescribed in the preceding paragraph are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(企業結合に関する重要な後発事象等の注記)
(Notes on Material Post-Balance Sheet Events Related to Business Combinations)
第八条の二十五貸借対照表日後に完了した企業結合又は貸借対照表日後に主要な条件について合意をした企業結合が重要な後発事象に該当する場合には、当該企業結合に関する事項について、第八条の十七(第一項第二号、第十号及び第十一号を除く。)、第八条の二十又は第八条の二十二の規定に準じて注記しなければならない。ただし、未確定の事項については、記載することを要しない。
Article 8-25(1)If a business combination that has been completed after the balance sheet date or a business combination wherein an agreement has been reached on major conditions after the balance sheet date falls under a material post-balance sheet event, the matters concerning the business combination must be set down in the notes in an equivalent manner as under the provisions of Article 8-17 (excluding items (ii), (x) and (xi) of paragraph (1)), Article 8-20 or Article 8-22; provided, however, that any matters that have yet to be determined are not required to be entered.
貸借対照表日までに主要な条件について合意をした企業結合が同日までに完了していない場合(前項に規定する場合を除く。)には、当該企業結合に関する事項について、同項の規定に準じて注記しなければならない。
(2)If a business combination wherein an agreement has been reached on major conditions by the balance sheet date has not been completed by that date (excluding the cases prescribed in the preceding paragraph), the matters concerning the business combination must be set down in the notes in an equivalent manner as under the provisions of the preceding paragraph.
前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(3)The matters specified in the preceding two paragraphs are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(事業分離に関する重要な後発事象等の注記)
(Notes on Material Post-Balance Sheet Events Related to Business Divestitures)
第八条の二十六分離元企業は、次の各号に掲げる場合には、事業分離について、当該各号に定める事項を注記しなければならない。
Article 8-26(1)In the cases set forth in the following items, the divesting enterprise must set down in the notes the matters specified in those items for the business divesture:
貸借対照表日後に完了した事業分離が重要な後発事象に該当する場合第八条の二十三第一項各号に掲げる事項に準ずる事項
(i)if a business divesture that was completed after the balance sheet date falls under a material post-balance sheet event:the matters equivalent to the matters set forth in the items of Article 8-23, paragraph (1);
貸借対照表日後に主要な条件について合意をした事業分離が重要な後発事象に該当する場合第八条の二十三第一項第一号及び第三号に掲げる事項に準ずる事項
(ii)if a business divesture wherein an agreement was reached on major conditions after the balance sheet date falls under a material post-balance sheet event:the matters equivalent to the matters set forth in Article 8-23, paragraph (1), items (i) and (iii); and
貸借対照表日までに主要な条件について合意をした事業分離が同日までに完了していない場合(第一号に掲げる場合を除く。)第八条の二十三第一項第一号及び第三号に掲げる事項に準ずる事項
(iii)if a business divesture wherein an agreement was reached on major conditions by the balance sheet date has not been completed by that date (excluding the cases set forth in item (i)):the matters equivalent to the matters set forth in Article 8-23, paragraph (1), items (i) and (iii).
前項各号に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(2)The matters specified in the items of the preceding paragraph are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(継続企業の前提に関する注記)
(Notes on Going Concern Assumption)
第八条の二十七貸借対照表日において、企業が将来にわたつて事業活動を継続するとの前提(以下「継続企業の前提」という。)に重要な疑義を生じさせるような事象又は状況が存在する場合であつて、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。ただし、貸借対照表日後において、当該重要な不確実性が認められなくなつた場合は、注記することを要しない。
Article 8-27If, as of the balance sheet date, there is an event or circumstance that would raise material doubt about an assumption that the company will stay in business in the future (hereinafter referred to as the "going concern assumption"), material uncertainty on the going concern assumption is still recognized even after measures for eliminating or improving that event or circumstance are taken, the following matters must be set down in the notes; provided, however, that if the material uncertainty ceases to be recognized after the balance sheet date, they are not required to be set down in the notes:
当該事象又は状況が存在する旨及びその内容
(i)an entry to the effect that the relevant event or circumstance exists, and details thereof;
当該事象又は状況を解消し、又は改善するための対応策
(ii)the response measures for eliminating or improving the relevant event or circumstance;
当該重要な不確実性が認められる旨及びその理由
(iii)a statement to the effect that the relevant material uncertainty is recognized and the reason therefor; and
当該重要な不確実性の影響を財務諸表に反映しているか否かの別
(iv)whether or not the impact of the relevant material uncertainty is reflected in the financial statements.
(資産除去債務に関する注記)
(Notes on Asset Retirement Obligations)
第八条の二十八資産除去債務については、次の各号に掲げる資産除去債務の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 8-28(1)With regard to asset retirement obligations, the matters specified in the following items for the respective categories of asset retirement obligations set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
資産除去債務のうち貸借対照表に計上しているもの 次のイからニまでに掲げる事項
(i)any asset retirement obligations that are reported on the balance sheet: the matters set forth in (a) to (d) below:
当該資産除去債務の概要
(a)an outline of the asset retirement obligations;
当該資産除去債務の金額の算定方法
(b)the calculation method of the amounts of the asset retirement obligations;
当該事業年度における当該資産除去債務の総額の増減
(c)the increase or decrease in the total amount of the asset retirement obligations during the relevant business year; and
当該資産除去債務の金額の見積りを変更したときは、その旨、変更の内容及び影響額
(d)if an estimated amount of asset retirement obligations has been changed, an entry to that effect, the details of the change, and its effects;
前号に掲げる資産除去債務以外の資産除去債務 次のイからハまでに掲げる事項
(ii)asset retirement obligations other than those set forth in the preceding item: the matters set forth in (a) to (c) below:
当該資産除去債務の金額を貸借対照表に計上していない旨
(a)an entry to the effect that the amounts of the asset retirement obligations are not reported on the balance sheet;
当該資産除去債務の金額を貸借対照表に計上していない理由
(b)the reason for not reporting the amounts of the asset retirement obligations; and
当該資産除去債務の概要
(c)an outline of the asset retirement obligations.
前項各号に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters specified in the items of the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(セグメント情報等の注記)
(Notes on Segment Information)
第八条の二十九企業を構成する一定の単位(以下「報告セグメント」という。)に関する情報(以下「セグメント情報」という。)については、次に掲げる事項を様式第二号に定めるところにより注記しなければならない。
Article 8-29(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (that information is hereinafter referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 2:
報告セグメントの概要
(i)the outline of any reporting segment;
報告セグメントごとの売上高、利益又は損失、資産、負債その他の項目の金額及びこれらの金額の算定方法
(ii)the amounts of the net sales, profit or loss, assets, liabilities and other items for each reporting segment and the methods of calculation of those amounts; and
前号に掲げる金額の項目ごとの合計額と当該項目に相当する科目ごとの貸借対照表計上額又は損益計算書計上額との差額及び当該差額の主な内容
(iii)the differences between the total amounts of the amounts of the respective items set forth in the preceding item and the amounts reported on the balance sheet or the amounts reported on the profit and loss statement for the respective account titles equivalent to those items and the main contents of the differences.
報告セグメントに関連する情報(様式第三号において「関連情報」という。)については、次に掲げる事項を同様式に定めるところにより注記しなければならない。
(2)With regard to information related to a reporting segment (referred to as "related information" in Form No. 3), the following matters must be set down in the notes in accordance with that form:
製品及びサービスごとの情報
(i)information for each product and service;
地域ごとの情報
(ii)information for each region; and
主要な顧客ごとの情報
(iii)information for each major customer.
貸借対照表又は損益計算書において、次に掲げる項目を計上している場合には、報告セグメントごとの概要を様式第四号に定めるところにより注記しなければならない。
(3)If the following items are reported in the balance sheet or the profit and loss statement, the outline for each reporting segment must be set down in the notes in accordance with Form No. 4:
固定資産の減損損失
(i)the impairment loss on fixed assets;
のれんの償却額及び未償却残高
(ii)the amortization amount of goodwill and the unamortized balance; or
負ののれん発生益
(iii)the gain from negative goodwill.
前三項の規定にかかわらず、重要性の乏しいものについては、注記を省略することができる。
(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for immaterial matters.
第一項各号及び第二項各号に掲げる事項並びに第三項に規定する概要は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(5)The matters set forth in the items of paragraph (1) and the items of paragraph (2) and the outline prescribed in paragraph (3) are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(賃貸等不動産に関する注記)
(Notes on Rental Real Properties)
第八条の三十賃貸等不動産(たな卸資産に分類される不動産以外の不動産であつて、賃貸又は譲渡による収益又は利益を目的として所有する不動産をいう。以下この項において同じ。)がある場合には、次に掲げる事項を注記しなければならない。ただし、賃貸等不動産の総額に重要性が乏しい場合には、注記を省略することができる。
Article 8-30(1)If there is any rental, etc. real property (meaning a real property which is other than a real property classified as an inventory asset and is owned for the purpose of revenues or profits from rental or transfer; hereinafter the same applies in this paragraph), the following matters must be set down in the notes; provided, however, that if the total amount of rental, etc. real properties is not material, the notes may be omitted:
賃貸等不動産の概要
(i)the outline of any rental, etc. real property;
賃貸等不動産の貸借対照表計上額及び当該事業年度における主な変動
(ii)the amount of any rental, etc. real property reported in the balance sheet and any major change during the relevant business year;
賃貸等不動産の貸借対照表日における時価及び当該時価の算定方法
(iii)the market value of any rental, etc. real property as of the balance sheet date and the method of calculation of the market value; and
賃貸等不動産に関する損益
(iv)the profit or loss concerning any rental, etc. real property.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(注記の方法)
(Notation Methods)
第九条第八条の二の規定による注記は、キャッシュ・フロー計算書の次に記載しなければならない。
Article 9(1)The notes under Article 8-2 must be included immediately after the cash flow statement.
第八条の三及び第八条の三の二の規定による注記は、第八条の二の規定による注記の次に記載しなければならない。
(2)The notes under Articles 8-3 and 8-3-2 must be included immediately after the notes under Article 8-2.
この規則の規定により記載すべき注記(第八条の二から第八条の三の二までの規定による注記を除く。)は、脚注(当該注記に係る事項が記載されている財務諸表中の表又は計算書の末尾に記載することをいう。以下同じ。)として記載することが適当であると認められるものを除き、第八条の三及び第八条の三の二の規定による注記の次に記載しなければならない。ただし、第八条の二の規定による注記と関係がある事項については、これと併せて記載することができる。
(3)The notes to be included pursuant to the provisions of this Regulation (excluding the notes under Articles 8-2 to 8-3-2) must be included immediately after the notes under Articles 8-3 and 8-3-2, except for those that are found appropriate to be included as footnotes (meaning the notes included at the end of the table or account statement contained in the Financial Statements in which the matters pertaining to the notes are entered; the same applies hereinafter); provided, however, that matters related to the notes under Article 8-2 may be entered together therewith.
第八条の二十七の規定による注記は、前項の規定にかかわらず、キャッシュ・フロー計算書の次に記載しなければならない。この場合において、第八条の二の規定による注記は、第一項の規定にかかわらず、第八条の二十七の規定による注記の次に記載しなければならない。
(4)Notwithstanding the provisions of the preceding paragraph, the notes under Article 8-27 must be included immediately after the cash flow statement.In this case, notwithstanding the provisions of paragraph (1), the notes under Article 8-2 must be included immediately after the notes under Article 8-27.
この規則の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。
(5)If notes that are related to a specific account title are included pursuant to the provisions of this Regulation, the association between the account title and the notes must be made clear by appending a symbol to the account title or by other similar methods.
第十条第二条の規定が適用される事業を営む株式会社又は指定法人が、法の規定により提出する財務諸表について、この規則の規定により注記すべき事項と同一の事項がある場合には、当該事項については、第二条本文に規定する特に法令の定めがある場合における当該法令又は準則の定めにかかわらず、この規則の規定による注記を記載しなければならない。ただし、金融庁長官が特定の事業に関し、注記を記載することが適当でないと認めて別に指示した事項については、この限りでない。
Article 10If, for financial statements that are to be submitted pursuant to the provisions of the Act by a stock company or a designated corporation engaged in a business to which the provisions of Article 2 apply, there are matters that are identical to those that must be set down in the notes pursuant to the provisions of this Regulation, notes under this Regulation must be included for those matters, notwithstanding the provisions of laws, regulations, or rules when there are special provisions of law or regulations as provided for in the main clause of Article 2; provided, however, that this does not apply to matters that the Commissioner of the Financial Services Agency finds inappropriate to be included in the notes with regard to a specific business, and in regard to which the Commissioner has given special instructions to that effect.
第十条の二特定信託財産について作成すべき財務諸表について、この規則の規定により注記すべき事項と同一の事項がある場合には、当該事項については、特定目的信託財産計算規則又は投資信託財産計算規則の定めにかかわらず、この規則の規定による注記を記載しなければならない。ただし、金融庁長官が注記を記載することが適当でないと認めて別に指示した事項については、この限りでない。
Article 10-2If, for financial statements to be prepared for specified trust property, there are matters that are identical to those that must be set down in the notes pursuant to the provisions of this Regulation, notes under this Regulation must be included for those matters, notwithstanding the provisions of the special purpose trust property accounting regulation or the investment trust Property accounting regulation; provided, however, that this does not apply to matters that the Commissioner of the Financial Services Agency finds inappropriate to be included in the notes, and in regard to which the Commissioner has given special instructions to that effect.
(金額の表示の単位)
(Units for Presenting Amounts)
第十条の三財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。
Article 10-3The amounts for the account titles and any other matters contained in financial statements are to be presented in units of million yen or thousand yen.
第二章 貸借対照表
Chapter II Balance Sheets
第一節 総則
Section 1 General Provisions
(貸借対照表の記載方法)
(Methods of Entry in Balance Sheet)
第十一条貸借対照表の記載方法は、本章の規定の定めるところによる。
Article 11(1)The methods of entry in a balance sheet are in accordance with the provisions of this Chapter.
貸借対照表は、様式第五号により記載するものとする。
(2)Entries in the balance sheet are to be made in accordance with Form No. 5.
(資産、負債及び純資産の分類)
(Classification of Assets, Liabilities, and Net Assets)
第十二条資産、負債及び純資産は、それぞれ資産の部、負債の部及び純資産の部に分類して記載しなければならない。
Article 12Assets, liabilities, and net assets must be entered after being classified into the assets section, liabilities section, and net assets section, respectively.
第十三条資産及び負債の科目の記載の配列は、流動性配列法によるものとする。
Article 13The arrangement of account titles for assets and liabilities is to be done by current arrangement.
第二節 資産
Section 2 Assets
第一目 総則
Division 1 General Provisions
(資産の分類)
(Classification of Assets)
第十四条資産は、流動資産、固定資産及び繰延資産に分類し、更に、固定資産に属する資産は、有形固定資産、無形固定資産及び投資その他の資産に分類して記載しなければならない。
Article 14Assets must be entered after being classified into current assets, fixed assets, and deferred assets, and assets categorized as fixed assets must be entered after further being classified into tangible fixed assets, intangible fixed assets, investments, and any other assets.
第二目 流動資産
Division 2 Current Assets
(流動資産の範囲)
(Scope of Current Assets)
第十五条次に掲げる資産は、流動資産に属するものとする。
Article 15The following assets are to be categorized as current assets:
現金及び預金。ただし、一年内に期限の到来しない預金を除く。
(i)cash and deposits; provided, however, that this excludes deposits that are not to mature within one year;
受取手形(通常の取引に基づいて発生した手形債権をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。以下同じ。)
(ii)negotiable instruments receivable (meaning claims on negotiable instruments that have arisen based on ordinary transactions; provided, however, that this excludes bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year; the same applies hereinafter);
二の二通常の取引に基づいて発生した電子記録債権(電子記録債権法(平成十九年法律第百二号)第二条第一項に規定する電子記録債権をいう。第三十一条の五、第四十七条第一号の二及び第五十一条の五において同じ。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。)
(ii)-2electronically recorded monetary claims (meaning electronically recorded monetary claim prescribed in Article 2, paragraph (1) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007); the same applies in Article 31-5, Article 47, item (i)-2 and Article 51-5; provided, however, that this excludes the claims that are bankruptcy or reorganization claims, etc. which are clearly not able to be called within one year) that have arisen based on ordinary transactions;
売掛金(通常の取引に基づいて発生した営業上の未収金をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。以下同じ。)
(iii)accounts receivable (meaning amounts receivable in the course of business, which have arisen based on ordinary transactions; provided, however, that this excludes bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year; the same applies hereinafter);
売買目的有価証券及び一年内に満期の到来する有価証券
(iv)trading securities, and securities which are to mature within one year;
商品(販売の目的をもつて所有する土地、建物その他の不動産を含む。以下同じ。)
(v)merchandise (including land, buildings, and any other real property owned for the purpose of sale; the same applies hereinafter);
製品、副産物及び作業くず
(vi)manufactured goods, by-products, and scraps;
半製品(自製部分品を含む。)
(vii)semi-finished goods (including self-made parts);
原料及び材料(購入部分品を含む。)
(viii)raw materials and materials (including purchased parts);
仕掛品及び半成工事
(ix)work in progress and 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価額以上のもの
(x)consumable goods, consumable tools, instruments, equipment, and other supplies of reasonable value;
十一前渡金(商品及び原材料(これらに準ずるものを含む。)の購入のための前渡金をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。第十七条第一項第十号において同じ。)
(xi)advance payments (meaning advance payments for purchasing merchandise and raw materials (including any equivalents thereof); provided, however, that this excludes bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year; the same applies in Article 17, paragraph (1), item (x)); and
十二その他の資産で一年内に現金化できると認められるもの
(xii)any other assets that are recognized as being convertible into cash within one year.
第十六条前払費用で一年内に費用となるべきもの及び未収収益は、流動資産に属するものとする。
Article 16Prepaid expenses that should be expended within one year and accrued revenues are to be categorized as current assets.
第十六条の二流動資産に属する資産又は流動負債に属する負債に関連する繰延税金資産は、流動資産に属するものとする。特定の資産又は負債に関連しない繰延税金資産で一年内に取り崩されると認められるものについても、同様とする。
Article 16-2deferred tax assets associated with assets categorized as current assets or liabilities categorized as current liabilities are to be categorized as current assets. The same applies to deferred tax assets that are not associated with particular assets or liabilities, and that are recognized to be reversed within one year.
第十六条の三所有権移転ファイナンス・リース取引(ファイナンス・リース取引のうち、リース契約上の諸条件に照らしてリース物件の所有権が借主に移転すると認められるものをいう。以下同じ。)におけるリース債権及び所有権移転外ファイナンス・リース取引(ファイナンス・リース取引のうち、所有権移転ファイナンス・リース取引以外のものをいう。以下同じ。)におけるリース投資資産のうち、通常の取引に基づいて発生したもの(破産更生債権等で一年内に回収されないことが明らかなものを除く。)は、流動資産に属するものとする。
Article 16-3(1)Lease receivables in ownership-transfer finance lease transactions (meaning finance lease transactions wherein the ownership of the leased property is recognized as being transferred to the lessee in light of the conditions under the lease contract; the same applies hereinafter) and lease investment assets in non-ownership-transfer finance lease transactions (meaning finance lease transactions other than ownership-transfer finance lease transactions; the same applies hereinafter) that have arisen based on ordinary transactions (excluding bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year) are to be categorized as current assets.
所有権移転ファイナンス・リース取引におけるリース債権及び所有権移転外ファイナンス・リース取引におけるリース投資資産のうち、通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するものは、流動資産に属するものとする。
(2)Lease receivables in ownership-transfer finance lease transactions and lease investment assets in non-ownership-transfer finance lease transactions that have arisen based on transactions other than ordinary transactions and that are to mature within one year are to be categorized as current assets.
(流動資産の区分表示)
(Separate Presentation of Current Assets)
第十七条流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 17(1)Assets categorized as current assets must be set down under account titles with names that are indicative of those assets, in accordance with the following classification of items:
現金及び預金
(i)cash and deposits;
受取手形
(ii)negotiable instruments receivable;
売掛金
(iii)accounts receivable;
リース債権(通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。)
(iv)lease receivables (limited to those that have arisen based on ordinary transactions, and excluding bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year);
リース投資資産(通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。)
(v)lease investment assets (limited to those that have arisen based on ordinary transactions, and excluding bankruptcy or reorganization claims, etc. that are clearly not able to be called within one year);
有価証券
(vi)securities;
商品及び製品(半製品を含む。)
(vii)merchandise and manufactured goods (including semi-finished goods);
仕掛品
(viii)work in progress;
原材料及び貯蔵品
(ix)raw materials and supplies;
前渡金
(x)advance payments;
十一前払費用
(xi)prepaid expenses;
十二繰延税金資産
(xii)deferred tax assets; and
十三その他
(xiii)others.
前項の規定は、同項各号の項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもつて別に掲記することを妨げない。
(2)If it is found appropriate to present assets categorized under any of the items set forth in the items of the preceding paragraph separately, the provisions of that paragraph do not preclude those assets from being set down separately under an account title with a name that indicates those assets.
第一項の規定にかかわらず、同項第七号から第九号までに掲げる項目に属する資産については、たな卸資産の科目をもつて一括して掲記することができる。この場合においては、当該項目に属する資産の科目及びその金額を注記しなければならない。
(3)Notwithstanding the provisions of paragraph (1), assets categorized under the items set forth in items (vii) to (ix) of the same paragraph may be set down collectively under the account title of inventory assets.In this case, the account titles of the assets categorized under those items and the amounts thereof must be set down in the notes.
第十八条親会社株式(会社法第百三十五条第二項及び第八百条第一項の規定により取得したものに限る。第三十一条第一号及び第三十二条の二において同じ。)のうち一年内に処分されると認められるものは、流動資産に親会社株式の科目をもつて別に掲記しなければならない。ただし、その金額が僅少である場合には、注記によることができる。
Article 18Shares in the parent company (limited to those acquired pursuant to the provisions of Article 135, paragraph (2) and Article 800, paragraph (1) of the Companies Act; the same applies in Article 31, item (i) and Article 32-2) that are recognized as shares to be disposed of within one year must be set down separately under the account title of shares in the parent company in current assets; provided, however, that the shares may be set down in the notes if the amount of the shares is immaterial.
第十九条第十七条第一項第十三号に掲げる項目に属する資産のうち、未収収益、短期貸付金(金融手形を含む。)、株主、役員若しくは従業員に対する短期債権又はその他の資産で、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 19Among assets categorized under the item set forth in Article 17, paragraph (1), item (xiii), any accrued revenue, short-term loans (including a finance negotiable instrument), short-term receivable from a shareholder, officer, or worker, or any other asset whose amount exceeds five percent of the total amount of assets must be set down under an account title with a name that is indicative of that asset.
(流動資産に係る引当金の表示)
(Presentation of Allowances for Current Assets)
第二十条流動資産に属する資産に係る引当金は、当該各資産科目に対する控除科目として、当該各資産科目別に貸倒引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。ただし、次の各号に掲げる方法によることを妨げない。
Article 20(1)Allowances for the assets categorized as current assets must be, as contra-asset account titles corresponding to the relevant account titles, set down under the account title of allowances for doubtful accounts, or under any other account title with a name that is indicative of the purpose of the allowance's establishment, for each of the account titles; provided, however, that this does not preclude those allowances from being set down in any of the following ways:
当該引当金を、当該各資産科目に対する控除科目として一括して掲記する方法
(i)by setting down those allowances collectively as a contra-asset account title corresponding to those asset account titles; or
当該引当金を当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示する方法
(ii)by directly deducting those allowances from the amounts of the relevant assets, and presenting the balances after the deduction as the amounts of each of the assets.
前項第二号の場合において、当該引当金は当該各資産科目別に又は一括して注記しなければならない。
(2)In the cases referred to in item (ii) of the preceding paragraph, the allowances must be set down in the notes, either for each of the relevant asset account titles or collectively.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
第二十一条削除
Article 21Deleted.
第三目 固定資産
Division 3 Fixed Assets
(有形固定資産の範囲)
(Scope of Tangible Fixed Assets)
第二十二条次に掲げる資産(ただし、第一号から第八号までに掲げる資産については、営業の用に供するものに限る。)は、有形固定資産に属するものとする。
Article 22The following assets (provided, however, that the assets set forth in items (i) to (viii) are limited to those provided for use in business) are to be categorized as tangible fixed assets:
建物及び暖房、照明、通風等の付属設備
(i)buildings and the equipment attached thereto, such as heating, illumination, and ventilation;
構築物(ドツク、橋、岸壁、さん橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。以下同じ。)
(ii)structures (meaning docks, bridges, quays, piers, tracks, reservoirs, tunnels, chimneys, and other public works facilities or structures fixed on land; the same applies hereinafter);
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
(iii)machinery and devices, as well as conveyance equipment such as conveyors, hoists, and cranes, and any other equipment attached thereto;
船舶及び水上運搬具
(iv)vessels and water delivery equipment;
鉄道車両、自動車その他の陸上運搬具
(v)railway vehicles, cars, and other land delivery equipment;
工具、器具及び備品。ただし、耐用年数一年以上のものに限る。
(vi)tools, instruments, and equipment; provided, however, that they are limited to those durable for one year or more;
土地
(vii)land;
リース資産(財務諸表提出会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が前各号及び第十号に掲げるものである場合に限る。)
(viii)leased assets (limited to assets for which the company submitting financial statements is the lessee of the leased property in finance lease transactions, and when the leased property is any of the objects set forth in the preceding items or in item (x));
建設仮勘定(第一号から第七号までに掲げる資産で営業の用に供するものを建設した場合における支出及び当該建設の目的のために充当した材料をいう。次条において同じ。)
(ix)construction in progress (meaning expenditures in the case of constructing an object to be provided for use in business by using any of the assets set forth in items (i) to (vii), and the materials that have been allocated for the purpose of the construction; the same applies in the following Article); and
その他の有形資産で流動資産又は投資たる資産に属しないもの
(x)any other tangible assets that are not categorized as current assets or assets that are investments.
(有形固定資産の区分表示)
(Separate Presentation of Tangible Fixed Assets)
第二十三条有形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 23(1)Assets categorized as tangible fixed assets must be set down under account titles with names that are indicative of the assets, in accordance with the following classification of items:
建物(その付属設備を含む。以下同じ。)
(i)buildings (including the equipment attached thereto; the same applies hereinafter);
構築物
(ii)structures;
機械及び装置(その付属設備を含む。以下同じ。)
(iii)machinery and devices (including the equipment attached thereto; the same applies hereinafter);
船舶(水上運搬具を含む。以下同じ。)
(iv)vessels (including water delivery equipment; the same applies hereinafter);
車両及びその他の陸上運搬具
(v)vehicles and other land delivery equipment;
工具、器具及び備品
(vi)tools, instruments, and equipment;
土地
(vii)land;
リース資産(財務諸表提出会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が前各号及び第十号に掲げるものである場合に限る。)
(viii)leased assets (limited to assets for which the company submitting financial statements is the lessee of the leased property in finance lease transactions, and when the leased property is any of the objects set forth in the preceding items or in item (x));
建設仮勘定
(ix)construction in progress; and
その他
(x)others.
第十七条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 17, paragraph (2) apply mutatis mutandis to the case set forth in the preceding paragraph.
第一項の規定にかかわらず、同項第八号に掲げるリース資産に区分される資産については、同項各号(第八号及び第九号を除く。)に掲げる項目に含めることができる。
(3)Notwithstanding the provisions of paragraph (1), assets categorized as the leased assets set forth in item (viii) of that paragraph may be included in any of the items set forth in the items of that paragraph (excluding items (viii) and (ix)).
第二十四条前条第一項第十号の資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 24Among the assets set forth in paragraph (1), item (x) of the preceding Article, any asset whose amount exceeds five percent of the total amount of assets must be set down under an account title with a name that is indicative of the asset.
(減価償却累計額の表示)
(Presentation of Amounts of Accumulated Depreciation)
第二十五条第二十三条第一項各号に掲げる建物、構築物、機械及び装置、船舶、車両及びその他の陸上運搬具、工具、器具及び備品、リース資産又はその他の有形固定資産に対する減価償却累計額は、次条の規定による場合のほか、当該各資産科目に対する控除科目として、減価償却累計額の科目をもつて掲記しなければならない。ただし、これらの固定資産に対する控除科目として一括して掲記することを妨げない。
Article 25Beyond the cases under the following Article, the amounts of accumulated depreciation for the buildings, structures, machinery, and devices, vessels, vehicles, and other land delivery equipment, tools, instruments, and equipment, leased assets, or any other tangible fixed assets set forth in the items of Article 23, paragraph (1) must be set down under account titles for accumulated depreciation, as the cross-asset account titles corresponding to the relevant account titles; provided, however, that this does not preclude them from being set down collectively as the cross-asset account title corresponding to the fixed assets.
第二十六条第二十三条第一項各号に掲げる建物、構築物、機械及び装置、船舶、車両及びその他の陸上運搬具、工具、器具及び備品、リース資産又はその他の有形固定資産に対する減価償却累計額は、当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示することができる。この場合においては、当該減価償却累計額は、当該各資産の資産科目別に、又は一括して注記しなければならない。
Article 26(1)The amounts of accumulated depreciation for the buildings, structures, machinery and devices, vessels, vehicles, and other land delivery equipment, tools, instruments, and equipment, leased assets, or any other tangible fixed assets set forth in the items of Article 23, paragraph (1) may be directly deducted from the amounts of the respective assets, and the balances after those deductions may be presented as the amounts of each of the assets.In this case, the amounts of accumulated depreciation must be set down in the notes, either for the asset account title of each of the assets or collectively.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(減損損失累計額の表示)
(Presentation of Amounts of Accumulated Impairment Loss)
第二十六条の二各有形固定資産に対する減損損失累計額は、次項及び第三項の規定による場合のほか、当該各資産の金額(前条の規定により有形固定資産に対する減価償却累計額を、当該資産の金額から直接控除しているときは、その控除後の金額)から直接控除し、その控除残高を当該各資産の金額として表示しなければならない。
Article 26-2(1)Beyond the cases under the following paragraph and paragraph (3), the amounts of accumulated impairment loss for tangible fixed assets must be directly deducted from the amounts of each of the relevant assets (if the amounts of accumulated depreciation for tangible fixed assets have been directly deducted from the amounts of the assets pursuant to the provisions of the preceding Article, the amounts after the deduction), and the balances after the deductions must be presented as the amounts of each of the assets.
減価償却を行う有形固定資産に対する減損損失累計額は、当該各資産科目に対する控除科目として、減損損失累計額の科目をもつて掲記することができる。ただし、これらの固定資産に対する控除科目として一括して掲記することを妨げない。
(2)The amounts of accumulated impairment loss for tangible fixed assets to be depreciated may be set down as contra-asset account titles corresponding to each of the relevant account titles, under the account title of amounts of accumulated impairment loss; provided, however, that this does not preclude them from being set down collectively as a cross-asset account title corresponding to the fixed assets.
第二十五条及び前項の規定により減価償却累計額及び減損損失累計額を控除科目として掲記する場合には、減損損失累計額を減価償却累計額に合算して、減価償却累計額の科目をもつて掲記することができる。
(3)If the amounts of accumulated depreciation and the amounts of accumulated impairment loss are set down pursuant to the provisions of Article 25 and the preceding paragraph as contra-asset account titles, the amounts of accumulated impairment loss may be combined with the amounts of accumulated depreciation, and be set down under the account title of amounts of accumulated depreciation.
前項の場合には、減価償却累計額に減損損失累計額が含まれている旨を注記しなければならない。
(4)In the cases set forth in the preceding paragraph, an entry to the effect that the amounts of accumulated impairment loss are included in the amounts of accumulated depreciation must be set down in the notes.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(5)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(無形固定資産の範囲)
(Scope of Intangible Fixed Assets)
第二十七条次に掲げる資産は、無形固定資産に属するものとする。
Article 27The following assets are to be categorized as intangible fixed assets:
のれん
(i)goodwill;
特許権
(ii)patent rights;
借地権
(iii)leasehold rights;
地上権
(iv)surface rights;
商標権
(v)trademark rights;
実用新案権
(vi)utility model rights;
意匠権
(vii)design rights;
鉱業権
(viii)mining rights;
漁業権
(ix)fishing rights;
入漁権
(x)commons of piscary;
十一ソフトウエア
(xi)software;
十二リース資産(財務諸表提出会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が第二号から前号まで及び次号に掲げるものである場合に限る。)
(xii)leased assets (limited to assets for which the company submitting financial statements is the lessee of the leased property in a finance lease transaction, and to the cases where the leased property is any of the objects set forth in item (ii) through the preceding item and the following item); and
十三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
(xiii)any other intangible assets that are not categorized as current assets or assets that are investments.
(無形固定資産の区分表示)
(Separate Presentation of Intangible Fixed Assets)
第二十八条無形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 28(1)Assets categorized as intangible fixed assets must be set down under account titles with names that are indicative of the assets, in accordance with the following classification of items:
のれん
(i)goodwill;
特許権
(ii)patent rights;
借地権(地上権を含む。)
(iii)leasehold rights (including surface rights);
商標権
(iv)trademark rights;
実用新案権
(v)utility model rights;
意匠権
(vi)design rights;
鉱業権
(vii)mining rights;
漁業権(入漁権を含む。)
(viii)fishing rights (including commons of piscary);
ソフトウエア
(ix)software;
リース資産(財務諸表提出会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が第二号から前号まで及び次号に掲げるものである場合に限る。)
(x)leased assets (limited to assets for which the company submitting financial statements is the lessee of the leased property in a finance lease transaction and to the cases where the leased property is any of the objects set forth in item (ii) to the preceding item and the following item); and
十一その他
(xi)others.
第十七条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases set forth in the preceding paragraph.
第一項の規定にかかわらず、同項第十号に掲げるリース資産に区分される資産については、同項各号(第一号及び第十号を除く。)に掲げる項目に含めることができる。
(3)Notwithstanding the provisions of paragraph (1), assets categorized as the leased assets set forth in item (x) of that paragraph may be included in any of the items set forth in the items of that paragraph (excluding items (i) and (x)).
第二十九条前条第一項第十一号の資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 29Among the assets set forth in paragraph (1), item (xi) of the preceding Article, any asset whose amount exceeds five percent of the total amount of assets must be set down under an account title with a name that is indicative of the asset.
第三十条各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該無形固定資産の金額から直接控除し、その控除残高を各無形固定資産の金額として表示しなければならない。
Article 30The amounts of accumulated amortization and the amounts of accumulated impairment loss for intangible fixed assets must be directly deducted from the amounts of the intangible fixed assets, and the balances after those deductions must be presented as the amounts of each of the intangible fixed assets.
(投資その他の資産の範囲)
(Scope of Investments and Other Assets)
第三十一条次に掲げる資産は、投資その他の資産に属するものとする。
Article 31The following assets are to be categorized as investments and other assets:
関係会社株式(売買目的有価証券に該当する株式及び親会社株式を除く。以下同じ。)その他流動資産に属しない有価証券
(i)shares in an associated company (excluding shares that fall under trading securities, and excluding Shares in the parent company; the same applies hereinafter) and securities that are not categorized as current assets;
出資金
(ii)capital investments;
長期貸付金
(iii)long-term loans;
前払年金費用
(iv)prepaid pension cost; and
前各号に掲げるもののほか、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
(v)beyond what is set forth in the preceding items, long-term assets other than those categorized as current assets, tangible fixed assets, intangible fixed assets, or deferred assets.
第三十一条の二前払費用で、第十六条に規定するもの以外のものは、投資その他の資産に属するものとする。
Article 31-2Prepaid expenses other than those prescribed in Article 16 are to be categorized as investments and other assets.
第三十一条の三繰延税金資産のうち第十六条の二に規定するもの以外のものは、投資その他の資産に属するものとする。
Article 31-3deferred tax assets other than those prescribed in Article 16-2 are to be categorized as investments and other assets.
第三十一条の四所有権移転ファイナンス・リース取引におけるリース債権及び所有権移転外ファイナンス・リース取引におけるリース投資資産のうち第十六条の三に規定するもの以外のものは、投資その他の資産に属するものとする。
Article 31-4Lease receivables in ownership-transfer finance lease transactions and lease investment assets in non-ownership-transfer finance lease transactions other than those prescribed in Article 16-3 are to be categorized as investments and other assets.
第三十一条の五電子記録債権のうち第十五条第二号の二及び第十二号に掲げる資産に該当するもの以外のものは、投資その他の資産に属するものとする。
Article 31-5Electronically recorded monetary claims other than those which fall under assets set forth in Article 15, items (ii)-2 and (xii) are to be categorized as investments and other assets.
(投資その他の資産の区分表示)
(Separate Presentation of Investments and Other Assets)
第三十二条投資その他の資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 32(1)Assets categorized as investments and other assets must be set down under account titles with names that are indicative of the assets, in accordance with the following classification of items:
投資有価証券。ただし、関係会社株式、関係会社社債及びその他の関係会社有価証券(関係会社有価証券のうち、関係会社株式及び関係会社社債以外のものをいう。以下この項において同じ。)を除く。
(i)investment securities; provided, however, that this excludes shares in an associated company, bonds in an associated company, and other securities in an associated company (meaning Securities in an associated company that are other than shares in an associated company and bonds in an associated company; hereinafter the same applies in this paragraph);
関係会社株式
(ii)shares in an associated company;
関係会社社債
(iii)bonds in an associated company;
その他の関係会社有価証券
(iv)other securities in an associated company;
出資金。ただし、関係会社出資金を除く。
(v)capital investments; provided, however, that this excludes capital investments in associated companies;
関係会社出資金
(vi)capital investments in associated companies;
長期貸付金。ただし、株主、役員、従業員又は関係会社に対する長期貸付金を除く。
(vii)long-term loans; provided, however, that this excludes long-term loans to shareholders, officers, workers, or associated companies;
株主、役員又は従業員に対する長期貸付金
(viii)long-term loans to shareholders, officers, and workers;
関係会社長期貸付金
(ix)long-term loans to associated companies;
破産更生債権等
(x)bankruptcy or reorganization claims, etc.;
十一長期前払費用
(xi)long-term prepaid expenses;
十二前払年金費用
(xii)prepaid pension cost;
十三繰延税金資産
(xiii)deferred tax assets; and
十四その他
(xiv)others.
第十七条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases set forth in the preceding paragraph.
第三十二条の二親会社株式のうち第十八条に規定するもの以外のものは、投資その他の資産に親会社株式の科目をもつて別に掲記しなければならない。ただし、その金額が僅少である場合には、注記によることができる。
Article 32-2Shares in the parent company other than those prescribed in Article 18 must be set down separately in investments and other assets under the account title of shares in the parent company; provided, however, that the shares may be set down in the notes if the amount of the shares is immaterial.
第三十二条の三土地の再評価に関する法律(平成十年法律第三十四号。以下「土地再評価法」という。)第七条第一項に規定する再評価に係る繰延税金資産は、投資その他の資産に再評価に係る繰延税金資産の科目をもつて別に掲記しなければならない。
Article 32-3deferred tax assets related to a revaluation as prescribed in Article 7, paragraph (1) of the Act on Revaluation of Land (Act No. 34 of 1998; hereinafter referred to as the "Land Revaluation Act") must be set down separately in investments and other assets under the account title of deferred tax assets related to revaluation.
第三十三条第三十二条第一項第十四号の資産のうち、投資不動産(投資の目的で所有する土地、建物その他の不動産をいう。)、一年内に期限の到来しない預金又はその他の資産で、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 33Among the assets set forth in Article 32, paragraph (1), item (xiv), any real property for investment (meaning land, buildings, or any other real property owned for the purpose of investment), deposits that are not to mature within one year, or any other asset whose amount exceeds five percent of the total amount of assets must be set down under an account title with a name that is indicative of the asset.
(投資その他の資産に係る引当金の表示)
(Presentation of Allowances for Investments and Other Assets)
第三十四条第二十条の規定は、投資その他の資産に属する資産に係る引当金について準用する。
Article 34The provisions of Article 20 apply mutatis mutandis to allowances for assets categorized as investments and other assets.
第三十五条削除
Article 35Deleted.
第四目 繰延資産
Division 4 Deferred Assets
(繰延資産の範囲)
(Scope of Deferred Assets)
第三十六条創立費、開業費、株式交付費、社債発行費及び開発費は、繰延資産に属するものとする。
Article 36Deferred organization expenses, business commencement expenses, stock issuance expenses, corporate bond issuance expenses, and development expenses are to be categorized as deferred assets.
(繰延資産の区分表示)
(Separate Presentation of Deferred Assets)
第三十七条繰延資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。
Article 37(1)Assets categorized as deferred assets must be set down under account titles with names that are indicative of the assets, in accordance with the following classification of items:
創立費
(i)deferred organization expenses;
開業費
(ii)business commencement expenses;
株式交付費
(iii)stock issuance expenses;
社債発行費
(iv)corporate bond issuance expenses; and
開発費
(v)development expenses.
第十七条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 17, paragraph (2) apply mutatis mutandis to the cases set forth in the preceding paragraph.
第三十八条各繰延資産に対する償却累計額は、当該繰延資産の金額から直接控除し、その控除残高を各繰延資産の金額として表示しなければならない。
Article 38The amounts of accumulated amortization for deferred assets must be directly deducted from the amounts of the deferred assets, and the balances after those deductions must be presented as the amounts of each of the deferred assets.
第五目 雑則
Division 5 Miscellaneous Provisions
(関係会社に対する資産の注記)
(Notes on Assets Receivable from Associated Companies)
第三十九条関係会社との取引に基づいて発生した受取手形及び売掛金の合計額が資産の総額の百分の五を超える場合には、当該受取手形及び売掛金の金額をそれぞれ注記しなければならない。ただし、関係会社に対する受取手形又は売掛金のいずれかの金額が資産の総額の百分の五以下である場合には、これらの合計額のみを注記することができる。
Article 39(1)If the combined total of negotiable instruments receivable and accounts receivable that have arisen based on transactions with associated companies exceeds five percent of the total amount of assets, the amount of the negotiable instruments receivable and the amount of the accounts receivable must be each set down in the notes; provided, however, that if either the amount of negotiable instruments receivable or the amount of accounts receivable from associated companies is no more than five percent of the total amount of assets, it is permissible to enter only the combined total of these amounts in the notes.
関係会社との取引に基づいて発生した債権(受取手形、売掛金及び第三十二条第一項の規定により区分掲記されるものを除く。)、未着品、積送品、前払費用又は未収収益で、その金額が資産の総額の百分の五を超えるものについては、その金額を注記しなければならない。
(2)With regard to claims (excluding negotiable instruments receivable, accounts receivable, and claims that are set down by classifications under the provisions of Article 32, paragraph (1)), goods in transit, consignments, prepaid expenses, or accrued revenues that have arisen based on transactions with associated companies whose amount exceeds five percent of the total amount of assets, the amount thereof must be set down in the notes.
前二項に規定する関係会社に対する資産で、前二項の規定により注記したもの以外のものの金額の合計額が資産の総額の百分の五を超える場合には、その旨及びその金額を注記しなければならない。
(3)If the total amount of the assets receivable from associated companies prescribed in the preceding two paragraphs other than those that have been set down in the notes pursuant to the provisions of the preceding two paragraphs exceeds five percent of the total amount of assets, an entry to that effect and the amount thereof must be set down in the notes.
第四十条削除
Article 40Deleted.
第四十一条削除
Article 41Deleted.
(事業用土地の再評価に関する注記)
(Notes on Revaluation of Land for Business Use)
第四十二条土地再評価法の規定により事業用土地の再評価を行つた場合には、その旨、同法第三条第三項に規定する再評価の方法、当該再評価を行つた年月日、当該事業用土地の再評価前及び再評価後の帳簿価額を注記しなければならない。
Article 42(1)If a revaluation of land for business use has been carried out pursuant to the provisions of the Land Revaluation Act, an entry to that effect, the method of revaluation prescribed in Article 3, paragraph (3) of that Act, the date of the revaluation, and the book values of the land for business use before and after the revaluation must be set down in the notes.
土地再評価法の規定により再評価されている事業用土地がある場合には、その旨、同法第三条第三項に規定する再評価の方法、当該再評価年月日及び同法第十条に規定する差額を注記しなければならない。
(2)If a company, etc. has land for business use that has been revaluated pursuant to the provisions of the Land Revaluation Act, an entry to that effect, the method of revaluation prescribed in Article 3, paragraph (3) of that Act, the date of the revaluation, and the difference prescribed in Article 10 of that Act must be set down in the notes.
前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters prescribed in the preceding two paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(担保資産の注記)
(Notes on Collateral Assets)
第四十三条資産が担保に供されているときは、その旨を注記しなければならない。
Article 43If any assets have been provided as collateral, an entry to that effect must be set down in the notes.
第四十四条削除
Article 44Deleted.
第三節 負債
Section 3 Liabilities
第一目 総則
Division 1 General Provisions
(負債の分類)
(Classification of Liabilities)
第四十五条負債は、流動負債及び固定負債に分類して記載しなければならない。
Article 45Liabilities must be entered after being classified into current liabilities and fixed liabilities.
第四十六条削除
Article 46Deleted.
第二目 流動負債
Division 2 Current Liabilities
(流動負債の範囲)
(Scope of Current Liabilities)
第四十七条次に掲げる負債は、流動負債に属するものとする。
Article 47The following liabilities are to be categorized as current liabilities:
支払手形(通常の取引に基づいて発生した手形債務をいう。以下同じ。)
(i)negotiable instruments payable (meaning debts on negotiable instruments that have arisen based on ordinary transactions; the same applies hereinafter);
一の二電子記録債権に係る債務(通常の取引に基づいて発生したものに限る。)
(i)-2debts pertaining to electronically recorded monetary claims (limited to those which have arisen based on ordinary transactions);
買掛金(通常の取引に基づいて発生した営業上の未払金をいう。以下同じ。)
(ii)accounts payable (meaning amounts payable in the course of business that have arisen based on ordinary transactions; the same applies hereinafter);
前受金(受注工事、受注品等に対する前受金をいう。以下同じ。)
(iii)Advances Received (meaning advances received in relation to orders received for construction work, orders received for goods, etc.; the same applies hereinafter);
引当金(資産に係る引当金を除く。以下この目及び第三目において同じ。)。ただし、一年内に使用されないと認められるものを除く。
(iv)allowances (excluding allowances for assets; hereinafter the same applies in this Division and Division 3); provided, however, that this excludes those that are recognized not to be used within one year;
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
(v)amounts payable or deposits received that have arisen in relation to ordinary transactions, which are, as a general trade practice, paid within a short period after arising; and
その他の負債で一年内に支払又は返済されると認められるもの
(vi)any other liabilities that are recognized to be paid or repaid within one year.
第四十八条未払費用及び前受収益は、流動負債に属するものとする。
Article 48Accrued expenses and unearned revenues are to be categorized as current liabilities.
第四十八条の二流動資産に属する資産又は流動負債に属する負債に関連する繰延税金負債は、流動負債に属するものとする。特定の資産又は負債に関連しない繰延税金負債で一年内に取り崩されると認められるものについても、同様とする。
Article 48-2deferred tax liabilities that are associated with assets categorized as current assets or with liabilities categorized as current liabilities are to be categorized as current liabilities. The same applies to deferred tax liabilities that are not associated with particular assets or liabilities, and that are recognized to be reversed within one year.
第四十八条の三ファイナンス・リース取引におけるリース債務のうち、一年内に期限が到来するものは、流動負債に属するものとする。
Article 48-3Lease obligations under finance lease transactions that are to mature within one year are to be categorized as current liabilities.
第四十八条の四資産除去債務のうち、一年内に履行されると認められるものは、流動負債に属するものとする。
Article 48-4asset retirement obligations that are recognized to be performed within one year are to be categorized as current liabilities.
(流動負債の区分表示)
(Separate Presentation of Current Liabilities)
第四十九条流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。ただし、未払配当金又は期限経過の未償還社債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて別に掲記しなければならない。
Article 49(1)Liabilities categorized as current liabilities must be set down under account titles with names that are indicative of the liabilities, in accordance with the following classification of items; provided, however, that any dividends payable or past-due outstanding corporate bonds whose amount exceeds five percent of the combined total of liabilities and net assets must be set down separately under an account title with a name that is indicative of the liability:
支払手形
(i)negotiable instruments payable;
買掛金
(ii)accounts payable;
短期借入金(金融手形及び当座借越を含む。以下同じ。)。ただし、株主、役員又は従業員からの短期借入金を除く。
(iii)short-term borrowings (including finance negotiable instruments and overdrafts; the same applies hereinafter); provided, however, that this excludes short-term borrowings from shareholders, officers, or workers;
リース債務
(iv)lease obligations;
未払金
(v)amounts payable;
未払費用
(vi)accrued expenses;
未払法人税等
(vii)accrued corporate tax, etc.;
繰延税金負債
(viii)deferred tax liabilities;
前受金
(ix)Advances Received;
預り金。ただし、株主、役員又は従業員からの預り金を除く。
(x)deposits received; provided, however, that this excludes deposits received from shareholders, officers, or workers;
十一前受収益
(xi)unearned revenues;
十二引当金
(xii)allowances;
十三資産除去債務
(xiii)asset retirement obligations; and
十四その他
(xiv)others.
前項の規定は、同項各号の項目に属する負債で、別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもつて、別に掲記することを妨げない。
(2)If it is found to be appropriate to present liabilities categorized under any of the items set forth in the items of the preceding paragraph separately, the provisions of that paragraph do not preclude the liabilities from being set down separately under an account title with a name that is indicative of the liabilities.
第一項第七号の未払法人税等とは、法人税、住民税(都道府県民税及び市町村民税をいう。以下同じ。)及び事業税の未払額をいう。
(3)Accrued corporate tax, etc. as set forth in paragraph (1), item (vii) means accrued amounts of corporate tax, inhabitants tax (meaning prefectural inhabitants tax and municipal inhabitants tax; the same applies hereinafter), and enterprise tax.
第一項第十二号の引当金は、修繕引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。
(4)The allowances set forth in paragraph (1), item (xii) must be set down under the account title of reserves for repairs, or any other account title with a name that is indicative of the purpose of establishment of the allowance.
第五十条前条第一項第十四号に掲げる項目に属する負債のうち、株主、役員若しくは従業員からの短期借入金等の短期債務又はその他の負債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて掲記しなければならない。
Article 50Among the liabilities categorized as items set forth in paragraph (1), item (xiv) of the preceding Article, any short-term debt such as a short-term borrowing from a shareholder, officer or worker, or any other liability of which the amount exceeds five percent of the combined total of liabilities and net assets must be set down under an account title having a name that indicates the liability.
第三目 固定負債
Division 3 Fixed Liabilities
(固定負債の範囲)
(Scope of Fixed Liabilities)
第五十一条社債、長期借入金、関係会社からの長期借入金、引当金(第四十七条第四号に掲げる引当金を除く。)及びその他の負債で流動負債に属しないものは、固定負債に属するものとする。
Article 51Corporate bonds, long-term borrowings, long-term borrowings from associated companies, allowances (excluding the allowances set forth in Article 47, item (iv)), and any other liabilities that are not categorized as current liabilities are to be categorized as fixed liabilities.
第五十一条の二繰延税金負債のうち第四十八条の二に規定するもの以外のものは、固定負債に属するものとする。
Article 51-2deferred tax liabilities other than those prescribed in Article 48-2 are to be categorized as fixed liabilities.
第五十一条の三ファイナンス・リース取引におけるリース債務のうち、第四十八条の三に規定するもの以外のものは、固定負債に属するものとする。
Article 51-3Lease obligations under finance lease transactions other than those prescribed in Article 48-3 are to be categorized as fixed liabilities.
第五十一条の四資産除去債務のうち、第四十八条の四に規定するもの以外のものは、固定負債に属するものとする。
Article 51-4asset retirement obligations other than those prescribed in Article 48-4 are to be categorized as fixed liabilities.
第五十一条の五電子記録債権に係る債務のうち第四十七条第一号の二及び第六号に掲げる負債に該当するもの以外のものは、固定負債に属するものとする。
Article 51-5Debts pertaining to electronically recorded monetary claims other than those which fall under liabilities set forth in Article 47, items (i)-2 and (vi) are to be categorized as fixed liabilities.
(固定負債の区分表示)
(Separate Presentation of Fixed Liabilities)
第五十二条固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。
Article 52(1)Liabilities categorized as fixed liabilities must be set down under account titles with names that are indicative of the liabilities, in accordance with the following classification of items:
社債
(i)corporate bonds;
長期借入金(金融手形を含む。以下同じ。)。ただし、株主、役員、従業員又は関係会社からの長期借入金を除く。
(ii)long-term borrowings (including finance negotiable instruments; the same applies hereinafter); provided, however, that this excludes long-term borrowings from shareholders, officers, workers, or associated companies;
関係会社長期借入金
(iii)long-term borrowings from associated companies;
リース債務
(iv)lease obligations;
繰延税金負債
(v)deferred tax liabilities;
引当金
(vi)allowances;
資産除去債務
(vii)asset retirement obligations; and
その他
(viii)others.
第四十九条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 49, paragraph (2) apply mutatis mutandis in the case of the preceding paragraph.
第一項第六号の引当金は、退職給付引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。
(3)The allowances set forth in paragraph (1), item (vi) must be set down under the account title of reserves for retirement benefits or any other account title with a name that is indicative of the purpose for which the allowance was established.
第五十二条の二土地再評価法第七条第一項に規定する再評価に係る繰延税金負債は、固定負債に再評価に係る繰延税金負債の科目をもつて別に掲記しなければならない。
Article 52-2deferred tax liabilities pertaining to the revaluation prescribed in Article 7, paragraph (1) of the Land Revaluation Act must be set down separately in fixed liabilities under the account title of deferred tax liabilities pertaining to a revaluation.
第五十三条第五十二条第一項第八号に掲げる項目に属する負債のうち、株主、役員若しくは従業員からの長期借入金又はその他の負債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて掲記しなければならない。
Article 53Among the liabilities classified under the item set forth in Article 52, paragraph (1), item (viii), any long-term borrowings from a shareholder, officer, or worker, or any other liability whose amount exceeds five percent of the combined total of liabilities and net assets must be set down under an account title with a name that is indicative of the liability.
第四目 雑則
Division 4 Miscellaneous Provisions
(繰延税金資産及び繰延税金負債の表示)
(Presentation of Deferred Tax Assets and Deferred Tax Liabilities)
第五十四条第十七条第一項第十二号に掲げる繰延税金資産と第四十九条第一項第八号に掲げる繰延税金負債とがある場合には、その差額を繰延税金資産又は繰延税金負債として流動資産又は流動負債に表示しなければならない。
Article 54(1)If a company, etc. has the deferred tax assets set forth in Article 17, paragraph (1), item (xii) and the deferred tax liabilities set forth in Article 49, paragraph (1), item (viii), the difference between them must be presented as deferred tax assets or deferred tax liabilities under current assets or under current liabilities.
第三十二条第一項第十三号に掲げる繰延税金資産と第五十二条第一項第五号に掲げる繰延税金負債とがある場合には、その差額を繰延税金資産又は繰延税金負債として投資その他の資産又は固定負債に表示しなければならない。
(2)If a company, etc. has the deferred tax assets set forth in Article 32, paragraph (1), item (xiii) and the deferred tax liabilities set forth in Article 52, paragraph (1), item (v), the difference between them must be presented as deferred tax assets or deferred tax liabilities under investments and other assets or under fixed liabilities.
(特別法上の準備金等)
(Reserves under Special Laws)
第五十四条の三法令の規定により準備金又は引当金の名称をもつて計上しなければならない準備金又は引当金で、資産の部又は負債の部に計上することが適当でないもの(以下「準備金等」という。)は、第十三条及び第四十五条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。
Article 54-3(1)Reserves or allowances that must be reported under the name of reserves or allowances pursuant to the provisions of laws and regulations and that it is inappropriate to report in the assets section or the liabilities section (hereinafter referred to as "reserves, etc.") must be entered under a separate class that has been added immediately after fixed liabilities, notwithstanding the provisions of Articles 13 and 45.
準備金等については、当該準備金等の設定目的を示す名称を付した科目をもつて掲記し、その計上を規定した法令の条項を注記しなければならない。
(2)reserves, etc. must be set down under an account title with a name that is indicative of the purpose of establishment of the reserves, etc., and the provisions of laws or regulations that provide for the reporting thereof must be set down in the notes.
準備金等については、一年内に使用されると認められるものであるかどうかの区別を注記しなければならない。ただし、その区別をすることが困難なものについては、この限りでない。
(3)The distinction of whether or not it is recognized that reserves, etc. are to be used within one year must be set down in the notes; provided, however, that this does not apply if it is difficult to make the distinction.
(たな卸資産及び工事損失引当金の表示)
(Presentation of Inventory Assets and Reserves for Loss on Construction Contracts)
第五十四条の四同一の工事契約に係るたな卸資産及び工事損失引当金がある場合には、両者を相殺した差額をたな卸資産又は工事損失引当金として流動資産又は流動負債に表示することができる。
Article 54-4(1)If a company, etc. has inventory assets and reserves for losses on construction contracts with regard to a single construction contract, the difference obtained by offsetting one against the other may be presented as inventory assets or reserves for losses on construction contracts under current assets or under current liabilities.
同一の工事契約に係るたな卸資産及び工事損失引当金がある場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(2)If a company, etc. has inventory assets and reserves for losses on construction contracts with regard to a single construction contract, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:
同一の工事契約に係るたな卸資産及び工事損失引当金を相殺しないで表示している場合その旨及び当該工事損失引当金に対応する当該たな卸資産の金額
(i)if inventory assets and reserves for losses on construction contracts with regard to a single construction contract are presented without offsetting one against the other:an entry to that effect and the amount of the inventory assets corresponding to the reserves for losses on construction contracts; and
前項の規定により同一の工事契約に係るたな卸資産及び工事損失引当金を相殺した差額を表示している場合相殺している旨及び相殺表示したたな卸資産の金額
(ii)if inventory assets and reserves for losses on construction contracts with regard to a single construction contract are presented as the amount of the difference obtained by offsetting one against the other pursuant to the provisions of the preceding paragraph:the fact that the offsetting has been carried out and the amount of inventory assets after the offsetting.
第十七条第二項の規定は、前項第二号に規定するたな卸資産について準用する。
(3)The provisions of Article 17, paragraph (2) apply mutatis mutandis to the inventory assets prescribed in item (ii) of the preceding paragraph.
第二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(4)The matters prescribed in paragraph (2) are not required to be entered if a company submitting financial statements prepares consolidated financial statements.
(関係会社に対する負債の注記)
(Note on Liabilities to Associated Companies)
第五十五条関係会社との取引に基づいて発生した支払手形及び買掛金の合計額が負債及び純資産の合計額の百分の五を超える場合には、当該支払手形及び買掛金の金額をそれぞれ注記しなければならない。ただし、関係会社に対する支払手形又は買掛金のいずれかの金額が負債及び純資産の合計額の百分の五以下である場合には、これらの合計額のみを注記することができる。
Article 55(1)If the combined total of negotiable instruments payable and accounts payable that have arisen based on transactions with associated companies exceeds five percent of the combined total of liabilities and net assets, the amount of the negotiable instruments payable and the amount of the accounts payable must be set down in the notes respectively; provided, however, that if either the amount of negotiable instruments payable or the amount of accounts payable to associated companies is no more than five percent of the combined total of liabilities and net assets, it is permissible to enter only the combined total of these amounts in the notes.
関係会社との取引に基づいて発生した債務(支払手形、買掛金及び第五十二条第一項の規定により区分掲記されるものを除く。)、未払費用又は前受収益で、その金額が負債及び純資本の合計額の百分の五を超えるものについては、その金額を注記しなければならない。
(2)With regard to debts (excluding negotiable instruments payable, accounts payable, and debts that are set down by classification under the provisions of Article 52, paragraph (1)), accrued expenses, or unearned revenues that have arisen based on transactions with associated companies and whose amount exceeds five percent of the combined total of liabilities and net assets, the amount thereof must be set down in the notes.
前二項に規定する関係会社に対する負債で、前二項の規定により注記したもの以外のものの金額の合計額が、負債及び純資本の合計額の百分の五を超える場合には、その旨及びその金額を注記しなければならない。
(3)If the total amount of the liabilities to associated companies prescribed in the preceding two paragraphs other than those that have been set down in the notes pursuant to the provisions of the preceding two paragraphs exceeds five percent of the combined total of liabilities and net assets, an entry to that effect and the amount thereof must be set down in the notes.
(企業結合に係る特定勘定の注記)
(Notes on Specified Accounts Related to Business Combination)
第五十六条取得と判定された企業結合において、企業結合に係る特定勘定(取得後に発生することが予測される費用又は損失であつて、その発生の可能性が取得の対価の算定に反映されているものをいう。第九十五条の三の三において同じ。)が負債に計上されている場合には、その主な内容及び金額を注記しなければならない。
Article 56(1)If, for a business combination that has been determined to be an acquisition, Specified Accounts related to the business combination (meaning any expenses or losses that are predicted to arise after the acquisition, when the possibility for the expenses or losses to arise is reflected in calculation of the consideration for the acquisition; the same applies in Article 95-3-3) are reported under liabilities, the main contents and the amount thereof must be set down in the notes.
前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(2)The matters prescribed in the preceding paragraph are not required to be entered if the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
第五十七条削除
Article 57Deleted.
(偶発債務の注記)
(Notes on Contingent Liabilities)
第五十八条偶発債務(債務の保証(債務の保証と同様の効果を有するものを含む。)、係争事件に係る賠償義務その他現実に発生していない債務で、将来において事業の負担となる可能性のあるものをいう。)がある場合には、その内容及び金額を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 58If there are contingent liabilities (meaning guarantees of debts (including acts that have the same effect as guarantees of debts), an obligation to compensate in relation to a contentious case, and other liabilities that have not arisen in reality but may be borne by the business in the future), the contents and amounts thereof must be set down in the notes; provided, however, that notes may be omitted for immaterial matters.
第四節 純資産
Section 4 Net Assets
第一目 総則
Division 1 General Provisions
(純資産の分類)
(Classification of Net Assets)
第五十九条純資産は、株主資本、評価・換算差額等及び新株予約権に分類して記載しなければならない。
Article 59Net assets must be entered after being classified into shareholders' equity, valuation and translation adjustments, and share options.
第二目 株主資本
Division 2 Shareholders' Equity
(株主資本の分類)
(Classification of Shareholders' Equity)
第六十条株主資本は、資本金、資本剰余金及び利益剰余金に分類して記載しなければならない。
Article 60Shareholders' equity must be entered after being classified into stated capital, capital surplus, and retained earnings.
(資本金の表示)
(Presentation of Stated Capital)
第六十一条資本金は、資本金の科目をもつて掲記しなければならない。
Article 61Stated capital must be set down under the account title of stated capital.
(新株式申込証拠金の表示)
(Presentation of Deposits for Subscriptions to Shares)
第六十二条申込期日経過後における新株式申込証拠金は、第六十条の規定にかかわらず、資本金の次に別に区分を設け、新株式申込証拠金の科目をもつて掲記しなければならない。
Article 62(1)Notwithstanding the provisions of Article 60, deposits for subscriptions to shares after the offer date must be set down in a separate classification that has been added immediately after stated capital under the account title of deposits for subscriptions to shares.
前項の場合には、当該株式の発行数、資本金増加の日及び当該金額のうち資本準備金に繰り入れられることが予定されている金額を注記しなければならない。
(2)In the case set forth in the preceding paragraph, the number of shares issued, the date that the stated capital increased, and the amount of any portion thereof that is scheduled to be transferred to capital reserves must be set down in the notes.
(資本剰余金の区分表示)
(Separate Presentation of Capital Surplus)
第六十三条資本剰余金に属する剰余金は、次に掲げる項目の区分に従い、当該剰余金の名称を付した科目をもつて掲記しなければならない。
Article 63(1)Any surplus classified as capital surplus must be set down under an account title that bears the name of the surplus, in accordance with the following classification of items:
資本準備金
(i)capital reserves; and
その他資本剰余金(資本準備金及び法律で定める準備金で資本準備金に準ずるもの以外の資本剰余金をいう。)
(ii)other capital surplus (meaning capital surplus other than capital reserves and any reserves specified by law that are equivalent to capital reserves).
法律で定める準備金で資本準備金に準ずるものは、資本準備金の次に別の科目を設け、当該準備金の名称を付した科目をもつて掲記しなければならない。
(2)Any reserves specified by law that are equivalent to capital reserves must be set down under an account title that bears the name of the reserves by adding a separate account title immediately after capital reserves.
第六十四条削除
Article 64Deleted.
(利益剰余金の区分表示)
(Separate Presentation of Retained Earnings)
第六十五条利益剰余金に属する剰余金は、次に掲げる項目の区分に従い、当該剰余金を示す名称を付した科目をもつて掲記しなければならない。
Article 65(1)Surpluses categorized as retained earnings must be set down under account titles with names that are indicative of the surpluses, in accordance with the following classification of items:
利益準備金
(i)retained earnings reserves; and
その他利益剰余金
(ii)other retained earnings.
法律で定める準備金で利益準備金に準ずるものは、利益準備金の次に別の科目を設け、当該準備金の名称を付した科目をもつて掲記しなければならない。
(2)Any reserves specified by law that are equivalent to retained earnings reserves must be set down under an account title that bears the name of the reserves by adding a separate account title immediately after retained earnings reserves.
その他利益剰余金は、株主総会又は取締役会の決議に基づく設定目的を示す科目又は繰越利益剰余金の科目をもつて掲記しなければならない。
(3)Other retained earnings must be set down under an account title that indicates the purpose for which it was established based on a resolution at a shareholders' meeting or by the board of directors, or under the account title of deferred retained earnings.
(自己株式の表示)
(Presentation of Treasury Shares)
第六十六条自己株式は、株主資本に対する控除項目として利益剰余金の次に自己株式の科目をもつて掲記しなければならない。
Article 66Treasury shares must be set down under the account title of treasury shares as a contra-asset item corresponding to shareholders' equity immediately after retained earnings.
(自己株式申込証拠金の表示)
(Presentation of Deposits for Subscriptions to Treasury Shares)
第六十六条の二自己株式の処分に係る申込期日経過後における申込証拠金は、第六十条の規定にかかわらず、自己株式の次に自己株式申込証拠金の科目をもつて掲記しなければならない。
Article 66-2Notwithstanding the provisions of Article 60, deposits for subscriptions after the offer date in relation to the disposal of treasury shares must be set down under the account title of deposits for subscriptions to treasury shares, immediately after treasury shares.
第三目 評価・換算差額等
Division 3 Valuation and Translation Adjustments
(評価・換算差額等の分類及び区分表示)
(Classification and Separate Presentation of Valuation and Translation Adjustments)
第六十七条評価・換算差額等は、次に掲げる項目の区分に従い、当該項目を示す名称を付した科目をもつて掲記しなければならない。
Article 67(1)Valuation and translation adjustments must be set down in accordance with the following classification of items, under account titles with names that are indicative of those items:
その他有価証券評価差額金(純資産の部に計上されるその他有価証券の評価差額をいう。)
(i)valuation differences on other securities (meaning the valuation differences on other securities reported in the net assets section);
繰延ヘッジ損益(ヘッジ対象に係る損益が認識されるまで繰り延べられるヘッジ手段に係る損益又は時価評価差額をいう。)
(ii)deferred gain or loss on hedges (meaning gains or losses or market value valuation differences on hedging instruments that are deferred until the gains or losses on hedged items is recognized); and
土地再評価差額金(土地再評価法第七条第二項に規定する再評価差額金をいう。)
(iii)land revaluation difference (meaning a land revaluation difference as prescribed in Article 7, paragraph (2) of the Land Revaluation Act).
前項に掲げる項目のほか、評価・換算差額等の項目として計上することが適当であると認められるものは、当該項目を示す名称を付した科目をもつて掲記することができる。
(2)Beyond the items set forth in the preceding paragraph, any items that it is found appropriate to reported as an item in valuation and translation adjustments may be set down under an account title with a name that is indicative of those items.
第四目 新株予約権
Division 4 Share Options
(新株予約権の表示)
(Presentation of Share Options)
第六十八条新株予約権は、新株予約権の科目をもつて掲記しなければならない。
Article 68(1)Share options must be set down under the account title of share options.
自己新株予約権は、新株予約権から控除しなければならない。ただし、新株予約権に対する控除項目として新株予約権の次に自己新株予約権の科目をもつて掲記することを妨げない。
(2)Treasury share options must be deducted from share options; provided, however, that this does not preclude treasury share options from being set down under the account title of treasury share options, immediately after share options, as a contra-asset item corresponding to share options.
第五目 雑則
Division 5 Miscellaneous Provisions
(配当制限に関する注記)
(Notes on Dividend Limitations)
第六十八条の二削除
Article 68-2Deleted
(指定法人の純資産の記載)
(Entry of Designated Corporation's Net Assets)
第六十八条の三指定法人が貸借対照表を作成する場合において、その純資産についてこの規則により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。この場合において、準拠した法令又は準則を注記しなければならない。
Article 68-3When a designated corporation prepares a balance sheet, if it is found inappropriate to enter its net assets pursuant to this Regulation, the designated corporation may enter its net assets in an equivalent manner as under the provisions of laws, regulations, or rules that are applicable to its financial statements.In this case, the governing laws, regulations, or rules must be set down in the notes.
(一株当たり純資産額の注記)
(Notes on Per-Share Amount of Net Assets)
第六十八条の四一株当たり純資産額は、注記しなければならない。
Article 68-4(1)The per-share amount of net assets must be set down in the notes.
当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。
(2)If any consolidation of shares or share split has been carried out during the current business year or after the balance sheet date, the following matters must be set down in the notes in addition to the matters prescribed in the preceding paragraph:
株式併合又は株式分割が行われた旨
(i)the fact that a consolidation of shares or a share split has been carried out; and
前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり純資産額が算定されている旨
(ii)the fact that the per-share amount of net assets is calculated by assuming that the consolidation of shares or share split has been carried out at the beginning of the previous business year.
前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters prescribed in the preceding two paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
第三章 損益計算書
Chapter III Profit and Loss Statements
第一節 総則
Section 1 General Provisions
(損益計算書の記載方法)
(Methods of Entry in Profit and Loss Statement)
第六十九条損益計算書の記載方法は、本章の規定の定めるところによる。
Article 69(1)The methods of entry in a profit and loss statement are in accordance with the provisions of this Chapter.
損益計算書は、様式第六号により記載するものとする。
(2)Entries in a profit and loss statement are to be made in accordance with Form No. 6.
(収益及び費用の分類)
(Classification of Revenues and Expenses)
第七十条収益又は費用は、次に掲げる項目を示す名称を付した科目に分類して記載しなければならない。
Article 70Revenues and expenses must be entered after being classified into account titles with names that are indicative of the following items:
売上高
(i)net sales;
売上原価(役務原価を含む。以下同じ。)
(ii)cost of sales (including service costs; the same applies hereinafter);
販売費及び一般管理費
(iii)selling expenses and general and administrative expenses;
営業外収益
(iv)non-operating revenues;
営業外費用
(v)non-operating expenses;
特別利益
(vi)extraordinary profit; and
特別損失
(vii)extraordinary loss.
(兼業会社の売上高等の記載方法)
(Methods of Entering Net Sales of Company Engaged in Multiple Types of Business)
第七十一条二以上の種類の事業を営む場合における売上高及び売上原価に関する記載は、事業の種類ごとに区分してすることができる。
Article 71If a company, etc. is engaged in two or more types of business, statements on the net sales and the cost of sales may be entered separately for each type of business.
第二節 売上高及び売上原価
Section 2 Net Sales and Cost of Sales
(売上高の表示方法)
(Presentation Methods for Net Sales)
第七十二条売上高は、売上高を示す名称を付した科目をもつて掲記しなければならない。ただし、第一号の項目を示す名称を付した科目及びその控除科目としての第二号の項目を示す名称を付した科目をもつて掲記することを妨げない。
Article 72(1)Net sales must be set down under an account title with a name that is indicative of net sales; provided, however, that this does not preclude net sales from being set down under an account title with a name that is indicative of the item set forth in item (i) and under an account title with a name that is indicative of the item set forth in item (ii) that serves as a contra-asset account title corresponding to the former account title:
総売上高(半製品、副産物、作業くず等の総売上高及び加工料収入その他の営業収益を含む。)
(i)gross sales (including gross sales of semi-finished goods, by-products, scraps, etc., processing revenues, and any other operating revenues); and
売上値引及び戻り高
(ii)sales allowances and returns.
前項の売上高の記載については、製品売上高と商品売上高は区分して記載しなければならない。ただし、区分することが困難な場合は、この限りでない。
(2)The net sales set forth in the preceding paragraph must be entered after being classified into net sales of manufactured goods and net sales of merchandise; provided, however, that this does not apply if it is difficult to classify them.
第一項の売上高のうち、半製品、副産物、作業くず等の売上高又は加工料収入等の役務収益で、その金額が売上高の総額の百分の十を超えるものについては、当該売上高又は収益を示す名称を付した科目をもつて別に掲記しなければならない。
(3)Among the net sales set forth in paragraph (1), net sales of semi-finished goods, by-products, scraps, etc. or revenues from service operations such as processing revenues whose amount exceeds one percent of the total amount of net sales must be set down separately under an account title with a name that is indicative of the net sales or revenues.
(たな卸資産の評価差額の表示方法)
(Presentation Methods for Valuation Difference of Inventory Assets)
第七十二条の二市場価格の変動により利益を得る目的をもつて所有するたな卸資産の評価差額は、売上高を示す名称を付した科目に含めて記載しなければならない。ただし、当該金額の重要性が乏しい場合には、営業外収益又は営業外費用に含めて記載することができる。
Article 72-2Entry of the valuation difference of inventory assets held for the purpose of gaining a profit through fluctuations in market prices must be included under the account title with a name that is indicative of net sales; provided, however, that if the amount is not material, it may be included in non-operating revenues or non-operating expenses.
(割賦販売売上高の表示方法)
(Presentation Methods for Installment Sales)
第七十三条割賦販売による売上高が売上高の総額の百分の二十をこえる場合には、当該名称を付した科目をもつて別に掲記しなければならない。
Article 73If the net sales for installment sales exceed twenty percent of the total amount of net sales, they must be set down separately under an account title together with the name thereof.
(関係会社に対する売上高の注記)
(Notes on Net Sales to Associated Companies)
第七十四条関係会社に対する売上高が売上高の総額の百分の二十を超える場合には、その金額を注記しなければならない。
Article 74If net sales to associated companies exceed twenty percent of the total amount of net sales, the amount thereof must be set down in the notes.
(売上原価の表示方法)
(Presentation Methods for Cost of Sales)
第七十五条売上原価に属する項目は、第一号及び第二号の項目を示す名称を付した科目並びにこれらの科目に対する控除科目としての第三号の項目を示す名称を付した科目をもつて掲記しなければならない。
Article 75(1)Items categorized as the cost of sales must be set down under account titles with names that are indicative of the items set forth in items (i) and (ii) and under account titles with names that are indicative of the item set forth in item (iii) and that serve as a contra-asset account titles corresponding to the former account titles:
商品又は製品(半製品、副産物、作業くず等を含む。以下同じ。)の期首たな卸高
(i)the initial inventory of merchandise or manufactured goods (including semi-finished goods, by-products, scraps, etc.; the same applies hereinafter);
当期商品仕入高又は当期製品製造原価
(ii)the cost of merchandise purchased for the period or the cost of goods manufactured for the period; and
商品又は製品の期末たな卸高
(iii)the ending inventory of merchandise or manufactured goods.
前項第二号の当期製品製造原価については、その内訳を記載した明細書を損益計算書に添付しなければならない。ただし、連結財務諸表において、連結財務諸表規則第十五条の二第一項に規定するセグメント情報を注記している場合は、この限りでない。
(2)With regard to the cost of goods manufactured for the period set forth in item (ii) of the preceding paragraph, a detailed statement containing the breakdown thereof must be attached to the profit and loss statement; provided, however, that this does not apply if the segment information prescribed in Article 15-2, paragraph (1) of the regulation on consolidated financial statements is set down in the notes in consolidated financial statements.
第七十六条前条第一項の商品又は製品について販売、生産又は仕入以外の理由による増減高がある場合、その他売上原価の項目として付加すべきものがある場合には、同項各号の項目を示す科目のほか、当該項目の内容を示す科目をもつて別に掲記しなければならない。
Article 76If there is any increase or decrease in the merchandise or manufactured goods set forth in paragraph (1) of the preceding Article due to a reason other than sale, production, or purchase, or if there is any other matter to be added as an item constituting the cost of sales, the item must, in addition to the account titles indicating the items set forth in the respective items of that paragraph, be separately set down under an account title that is indicative of the contents thereof.
(工事損失引当金繰入額の注記)
(Notes on Additions to Reserves for Losses on Construction Contracts)
第七十六条の二売上原価に含まれている工事損失引当金繰入額については、その金額を注記しなければならない。
Article 76-2(1)The amount of additions to reserves for losses on construction contracts that are included in the cost of sales must be set down in the notes.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(売上原価明細書の添付)
(Attachment of Detailed Statement of Cost of Sales)
第七十七条第七十五条第一項の規定は、売上原価を同項各号の項目に区分して記載することが困難であると認められる場合又は不適当と認められる場合には、適用しない。この場合においては、売上原価の内訳を記載した明細書を損益計算書に添付しなければならない。
Article 77The provisions of Article 75, paragraph (1) do not apply if it is found to be difficult or inappropriate to enter the cost of sales by classification into the items set forth in each of the items of that paragraph.In this case, a detailed statement containing a breakdown of the cost of sales must be attached to the profit and loss statement.
(特定事業会社の原価明細書)
(Detailed Statement of Costs of Company Engaged in Specified Business)
第七十八条第二条の規定の適用を受ける事業に関して定められた法令又は準則において、第七十五条第二項又は前条に規定する明細書と同一内容の書類が附属明細表として規定されている場合には、当該事業を営む株式会社及び指定法人が法の規定により提出する財務諸表については、当該明細表を損益計算書に添付し、附属明細表としての記載を省略するものとする。
Article 78(1)If laws, regulations, or rules that provide for matters concerning a business that is subject to the application of the provisions of Article 2 prescribe a document with the same content as the detailed statement prescribed in Article 75, paragraph (2) or the preceding Article, regarding it as a supplementary schedule, with regard to financial statements to be submitted pursuant to the provisions of the Act by a stock company or a designated corporation engaged in that business, the schedule is to be attached to the profit and loss statement, and entries for the supplementary schedule is to be omitted.
第二条に規定する法令又は準則において定められている附属明細表のうち次に掲げるものは、前項に規定する明細書と同一の内容の書類に該当するものとする。
(2)Among the supplementary schedules specified by the laws, regulations, or rules prescribed in Article 2, those set forth below are to fall under documents with the same content as the detailed statement prescribed in the preceding paragraph:
鉄道事業会計規則(昭和六十二年運輸省令第七号)に定める鉄道事業営業費明細表
(i)a schedule of railway business operating expenses as specified by the Regulation on Accounting in the Railway Industry (Ministry of Transport Order No. 7 of 1987);
自動車道事業会計規則(昭和三十九年運輸省・建設省令第三号)に定める自動車道事業営業費明細表
(ii)a schedule of motorway business operating expenses as specified by the Regulation on Accounting in the Motorway Industry (Order of the Ministry of Transport and the Ministry of Construction No. 3 of 1964);
電気通信事業会計規則(昭和六十年郵政省令第二十六号)に定める電気通信事業営業費用明細表(部門別再掲)
(iii)a schedule of telecommunications services operating expenses (expenses by department) as specified by the Regulation on Accounting in Telecommunications Services (Order of the Ministry of Posts and Telecommunications No. 26 of 1985);
電気事業会計規則(昭和四十年通商産業省令第五十七号)に定める電気事業営業費用明細表
(iv)a schedule of electric utility operating expenses as specified by the Regulation on Accounting at Electric Utilities (Order of the Ministry of International Trade and Industry No. 57 of 1965);
ガス事業会計規則(昭和二十九年通商産業省令第十五号)に定める営業費明細表
(v)a schedule of operating expenses as specified by the Regulation on Accounting at Gas Utilities (Order of the Ministry of International Trade and Industry No. 15 of 1954);
高速道路事業等会計規則(平成十七年国土交通省令第六十五号)に定める高速道路事業営業費用、営業外費用及び特別損失等明細表
(vi)a schedule of expressway business operating expenses, non-operating expenses, extraordinary loss, etc. as specified by the Regulation on Accounting in the Expressway Industry, etc. (Order of the Ministry of Land, Infrastructure and Transportation No. 65 of 2005);
社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則(平成十九年厚生労働省令第三十八号)に定める事業費用明細表
(vii)a schedule of business expenses as specified by the Regulation on the Terminology, Forms, and Preparation Methods of the Financial Statements of Social Medical Care Corporations That Issue Social Medical Care Corporation Bonds (Order of the Ministry of Health, Labour and Welfare No. 38 of 2007); and
有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則(平成十九年文部科学省令第三十六号)に定める事業費用明細表
(viii)a schedule of business expenses as specified by the Regulation on the Terminology, Forms, and Preparation Methods of the Financial Statements of Incorporated Educational Institutions That Issue Securities (Order of the Ministry of Education, Culture, Sports, Science and Technology No. 36 of 2007).
前項第一号から第三号までに掲げる附属明細表については、適当と認められる費目に要約して記載することができる。
(3)The contents of the supplementary schedules set forth in items (i) to (iii) of the preceding paragraph may be entered by summarizing them into expense items that are found to be appropriate.
(商品仕入高の表示方法)
(Presentation Methods for Costs of Merchandise Purchased)
第七十九条第七十五条第一項第二号の当期商品仕入高は、当期商品仕入高の名称を付した科目をもつて掲記しなければならない。ただし、商品の総仕入高(仕入運賃及び直接購入諸掛を含む。)を示す名称を付した科目及びその控除科目としての仕入値引、戻し高等の項目を示す名称を付した科目をもつて掲記することを妨げない。
Article 79The cost of merchandise purchased for the period set forth in Article 75, paragraph (1), item (ii) must be set down under an account title bearing the name of the merchandise purchased for the period; provided, however, that this does not preclude the cost from being set down under an account title with a name that is indicative of the total amount of merchandise purchased (including freight-in and expenses related to direct purchases) or under an account title with a name that is indicative of the item of purchase allowance, returns, etc. that serves as a contra-asset account title corresponding to the former account title.
(たな卸資産の帳簿価額の切下げに関する記載)
(Entries Related to Write-Downs to Book Value of Inventory Assets)
第八十条通常の販売の目的をもつて所有するたな卸資産について、収益性の低下により帳簿価額を切り下げた場合には、当該切下額(前事業年度末に計上した切下額を当事業年度に戻し入れる場合には、当該戻入額と当事業年度末に計上した当該切下額を相殺した後の金額)は、売上原価その他の項目の内訳項目として、その内容を示す名称を付した科目をもつて区分掲記しなければならない。ただし、当該たな卸資産の期末たな卸高を帳簿価額の切下げ後の金額によつて計上し、その旨及び当該切下額を注記することを妨げない。
Article 80(1)If the book value of inventory assets held for the purpose of ordinary sales has been written down due to a decline in profitability, the written-down amount (if the written-down amount that was reported at the end of the previous business year has been reversed in the current business year, the amount obtained by offsetting the returned amount against the written-down amount reported at the end of the current business year) must be set down separately under an account title with a name that is indicative of the contents thereof, as a constituent item of the cost of sales or of any other item; provided, however, that this does not preclude the ending inventory of the inventory assets from being reported as the amount after the write-down of the book value, and an entry to that effect and the written-down amount from being set down in the notes.
前項の規定にかかわらず、当該切下額に重要性が乏しい場合には、区分掲記又は注記を省略することができる。
(2)Notwithstanding the provisions of the preceding paragraph, if the written-down amount is not material, it may be omitted from being set down separately or in the notes.
第一項の規定にかかわらず、財務諸表提出会社が連結財務諸表を作成している場合には、区分掲記又は注記を要しない。
(3)Notwithstanding the provisions of paragraph (1), the amount is not required to be set down separately or in the notes when a company submitting financial statements prepares consolidated financial statements.
第八十一条削除
Article 81Deleted.
第八十二条削除
Article 82Deleted.
(売上総損益金額の表示)
(Presentation of Gross Profit or Loss on Sales)
第八十三条売上高から売上原価を控除した額(売上原価が売上高をこえる場合は、売上原価から売上高を控除した額)は、売上総利益金額又は売上総損失金額として表示しなければならない。
Article 83The amount obtained by deducting the cost of sales from net sales (if the cost of sales exceeds net sales, the amount obtained by deducting net sales from the cost of sales) must be presented as the gross profit on sales or the gross loss on sales.
第三節 販売費及び一般管理費
Section 3 Selling Expenses and General and Administrative Expenses
(販売費及び一般管理費の範囲)
(Scope of Selling Expenses and General and Administrative Expenses)
第八十四条会社の販売及び一般管理業務に関して発生したすべての費用は、販売費及び一般管理費に属するものとする。
Article 84All expenses that have arisen in relation to the selling operations and general and administrative operations of a company are to be categorized as selling expenses and general and administrative expenses.
(販売費及び一般管理費の表示方法)
(Presentation Methods for Selling Expenses and General and Administrative Expenses)
第八十五条販売費及び一般管理費は、適当と認められる費目に分類し、当該費用を示す名称を付した科目をもつて掲記しなければならない。ただし、販売費の科目若しくは一般管理費の科目又は販売費及び一般管理費の科目に一括して掲記し、その主要な費目及びその金額を注記することを妨げない。
Article 85(1)Selling expenses and general and administrative expenses must be classified into expense items that are found to be appropriate, and must be set down under account titles with names that are indicative of those expenses; provided, however, that this does not preclude those expenses from being set down under the account title of selling expenses, the account title of general and administrative expenses, or the account title of selling expenses and general and administrative expenses collectively, and the major expense items and amounts thereof from being set down in the notes.
前項ただし書に規定する主要な費目とは、減価償却費及び引当金繰入額(これらの費目のうちその金額が少額であるものを除く。)並びにこれら以外の費目でその金額が販売費及び一般管理費の合計額の百分の十を超える費目をいう。
(2)The major expense items prescribed in the proviso to the preceding paragraph are depreciation/amortization expenses and additions to allowances (excluding the expense items that are of a small amount) and any other expense items whose amount exceeds ten percent of the combined total of selling expenses and general and administrative expenses.
(研究開発費の注記)
(Notes on Research and Development Expenses)
第八十六条一般管理費及び当期製造費用に含まれている研究開発費については、その総額を注記しなければならない。
Article 86(1)With regard to the research and development expenses included in the general and administrative expenses and in the manufacturing expenses for the period, the total amount thereof must be set down in the notes.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(貸倒償却の表示方法)
(Presentation Methods for Bad Debts Written Off)
第八十七条通常の取引に基づいて発生した債権に対する貸倒引当金繰入額又は貸倒損失は、異常なものを除き販売費として、当該費用を示す名称を付した科目をもつて別に掲記しなければならない。
Article 87Additions to the allowance for doubtful accounts or bad debt losses on claims that have arisen based on ordinary transactions, excluding those that are extraordinary, must be separately set down, as selling expenses, under an account title with a name that is indicative of those expenses.
(関係会社に係る営業費用の注記)
(Notes on Operating Expenses Related to Associated Companies)
第八十八条関係会社との取引により発生した商品若しくは原材料の仕入高、委託加工費、不動産賃借料又は経費分担額(関係会社において発生した事業年度中の経費の一定割合を財務諸表提出会社において負担する契約に基づくものをいう。)で、その金額が売上原価と販売費及び一般管理費の合計額の百分の二十を超えるものについては、その金額を注記しなければならない。
Article 88(1)With regard to the cost of merchandise or raw materials purchased, consignment processing costs, rent expenses on real property, or the share of cost (meaning a share of cost under a contract in which the company submitting financial statements bears a certain proportion of costs that have arisen in an associated company during a business year) that has arisen through transactions with associated companies in an amount that exceeds twenty percent of the combined total of the cost of sales and the selling expenses and general and administrative expenses, the amount thereof must be set down in the notes.
前項に規定する関係会社との取引により発生した費用で、前項の規定により注記したもの以外のものの金額の合計額が売上原価と販売費及び一般管理費の合計額の百分の二十を超える場合には、その旨及びその金額を注記しなければならない。
(2)If the total amount of expenses that have arisen through transactions with associated companies as prescribed in the preceding paragraph other than those that have been set down in the notes pursuant to the provisions of the preceding paragraph exceeds twenty percent of the combined total of the cost of sales and the selling expenses and general and administrative expenses, an entry to that effect and the amount thereof must be set down in the notes.
(営業損益金額の表示)
(Presentation of the Amount of Operating Income and Loss)
第八十九条売上総利益金額から販売費及び一般管理費の合計額を控除した額(販売費及び一般管理費の合計額が売上総利益金額をこえる場合は、販売費及び一般管理費の合計額から売上総利益金額を控除した額)を営業利益金額若しくは営業損失金額として表示し、又は売上総損失金額に販売費及び一般管理費の合計額を加えた額を営業損失金額として表示しなければならない。
Article 89The amount obtained by deducting the combined total of the selling expenses and general and administrative expenses from the gross profit on sales (if the combined total of the selling expenses and general and administrative expenses exceeds the gross profit on sales, the amount obtained by deducting the gross profit on sales from the combined total of the selling expenses and general and administrative expenses) must be presented as the amount of operating income or the amount of operating loss, or the amount obtained by adding the combined total of the selling expenses and general and administrative expenses to the gross loss on sales must be presented as the amount of operating loss.
第四節 営業外収益及び営業外費用
Section 4 Non-Operating Revenues and Non-Operating Expenses
(営業外収益の表示方法)
(Presentation Methods for Non-Operating Revenues)
第九十条営業外収益に属する収益は、受取利息(有価証券利息を除く。)、有価証券利息、受取配当金、有価証券売却益、仕入割引その他の項目の区分に従い、当該収益を示す名称を付した科目をもつて掲記しなければならない。ただし、各収益のうちその金額が営業外収益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該収益を一括して示す名称を付した科目をもつて掲記することができる。
Article 90Revenues categorized as non-operating revenues must be set down under account titles with names that are indicative of those revenues, in accordance with the classifications of interest income (excluding interest on securities), interest on securities, dividends income, gains on the sale of securities, purchase discounts, and others; provided, however, that any revenues whose amounts are not more than ten percent of the total amount of non-operating revenue and that it is found appropriate to presented collectively, may be set down under an account title bearing a name that collectively indicates those revenues.
(関係会社に係る営業外収益の注記)
(Notes on Non-Operating Revenue Related to Associated Companies)
第九十一条営業外収益に属する関係会社との取引により発生した収益で、その金額が営業外収益の総額の百分の十を超えるものについては、その金額を注記しなければならない。
Article 91(1)With regard to revenue that has arisen through transactions with associated companies that is classified as non-operating revenue and whose amount exceeds ten percent of the total amount of non-operating revenues, the amount thereof must be set down in the notes.
前項の規定により注記したもの以外の関係会社に係る収益の合計額が営業外収益の総額の百分の十を超える場合には、その旨及びその金額を注記しなければならない。
(2)If the total amount of revenue related to associated companies other than those set down in the notes pursuant to the provisions of the preceding paragraph exceeds ten percent of the total amount of non-operating revenues, an entry to that effect and the amount thereof must be set down in the notes.
第九十二条削除
Article 92Deleted.
(営業外費用の表示方法)
(Presentation Methods for Non-Operating Expenses)
第九十三条営業外費用に属する費用は、支払利息、社債利息、社債発行費償却、創立費償却、開業費償却、貸倒引当金繰入額又は貸倒損失(第八十七条の規定により販売費として記載されるものを除く。)、有価証券売却損、売上割引その他の項目の区分に従い、当該費用を示す名称を付した科目をもつて掲記しなければならない。ただし、各費用のうちその金額が営業外費用の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該費用を一括して示す名称を付した科目をもつて掲記することができる。
Article 93Expenses classified as non-operating expenses must be set down under account titles with names that are indicative of those expenses, in accordance with the classifications of interest expenses, interest on corporate bonds, amortization of bond issuance expenses, amortization of deferred organization expenses, amortization of business commencement expenses, additions to the allowance for doubtful accounts or bad debt losses (excluding those that are entered as selling expenses pursuant to the provisions of Article 87), losses on the sale of securities, sales discounts, and others; provided, however, that any expenses whose amounts are not more than ten percent of the total amount of non-operating expenses and that it is found appropriate to present collectively, may be set down under an account title bearing a name that collectively indicates those expenses.
(関係会社に係る営業外費用の注記)
(Notes on Non-Operating Expenses Related to Associated Companies)
第九十四条営業外費用に属する関係会社との取引により発生した費用で、その金額が営業外費用の総額の百分の十を超えるものについては、その金額を注記しなければならない。
Article 94(1)With regard to expenses that have arisen through transactions with Associated Companies that are classified as non-operating expenses and whose amount exceeds ten percent of the total amount of non-operating expenses, the amount thereof must be set down in the notes.
前項の規定により注記したもの以外の関係会社に係る費用の合計額が営業外費用の総額の百分の十を超える場合には、その旨及びその金額を注記しなければならない。
(2)When the total amount of expenses related to associated companies other than those set down in the notes pursuant to the provisions of the preceding paragraph exceeds ten percent of the total amount of non-operating expenses, an entry to that effect and the amount thereof must be set down in the notes.
(経常損益金額の表示)
(Presentation of Amount of Ordinary Income and Loss)
第九十五条営業利益金額又は営業損失金額に、営業外収益の金額を加減し、次に営業外費用の金額を加減した額を、経常利益金額又は経常損失金額として表示しなければならない。
Article 95The amount obtained by adjusting the amount of operating income or the amount of operating loss first by adding or subtracting the amount of non-operating revenues, and then by adding or subtracting the amount of non-operating expenses must be presented as the amount of ordinary income or the amount of ordinary loss.
第五節 特別利益及び特別損失
Section 5 Extraordinary Profit and Extraordinary Loss
(特別利益の表示方法)
(Presentation Methods for Extraordinary Profit)
第九十五条の二特別利益に属する利益は、固定資産売却益、負ののれん発生益その他の項目の区分に従い、当該利益を示す名称を付した科目をもつて掲記しなければならない。ただし、各利益のうち、その金額が特別利益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該利益を一括して示す名称を付した科目をもつて掲記することができる。
Article 95-2Profits categorized as extraordinary profit must be set down under account titles having names that indicate those profits, in accordance with the classification of gain on prior period adjustment, gain on sales of fixed assets, gain from negative goodwill and others; provided, however, that any profits of which the amounts are not more than ten percent of the total amount of extraordinary profit, which are found appropriate to be presented collectively, may be set down under an account title having a name that collectively indicates those profits.
(特別損失の表示方法)
(Presentation Methods for Extraordinary Loss)
第九十五条の三特別損失に属する損失は、固定資産売却損、減損損失、災害による損失その他の項目の区分に従い、当該損失を示す名称を付した科目をもつて掲記しなければならない。ただし、各損失のうち、その金額が特別損失の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該損失を一括して示す名称を付した科目をもつて掲記することができる。
Article 95-3Losses categorized as extraordinary loss must be set down under account titles with names that are indicative of those losses, in accordance with the classifications of loss on the sale of fixed assets, impairment loss, loss on disaster, and others; provided, however, that any losses whose amounts are not more than ten percent of the total amount of extraordinary loss and that it is found appropriate to present collectively, may be set down under an account title bearing a name that collectively indicates those losses.
(減損損失の注記)
(Notes on Impairment Loss)
第九十五条の三の二減損損失を認識した資産又は資産グループ(複数の資産が一体となつてキャッシュ・フローを生み出す場合における当該資産の集まりをいう。以下同じ。)がある場合には、当該資産又は資産グループごとに、次の各号に掲げる事項を注記しなければならない。ただし、重要性が乏しい場合には、注記を省略することができる。
Article 95-3-2(1)If there are assets or asset groups (meaning groups of multiple assets when the assets collectively produce cash flow; the same applies hereinafter) for which impairment loss has been recognized, the matters set forth in the following items must be set down in the notes for each of those assets or asset groups; provided, however, that the notes may be omitted if they are not material:
当該資産又は資産グループについて、次に掲げる事項の概要
(i)an outline of the following matters concerning the relevant asset or asset group:
用途
(a)the intended purpose;
種類
(b)the type;
場所
(c)the place; and
その他当該資産又は資産グループの内容を理解するために必要と認められる事項がある場合には、その内容
(d)if there are other matters that are found to be necessary for understanding the contents of the relevant asset or asset group, the contents of those matters;
減損損失を認識するに至つた経緯
(ii)the circumstances leading up to recognizing the impairment loss;
減損損失の金額及び主な固定資産の種類ごとの当該金額の内訳
(iii)the amount of the impairment loss and the breakdown of the amount by major type of fixed asset;
資産グループがある場合には、当該資産グループに係る資産をグループ化した方法
(iv)if there is any asset group, the method by which the assets pertaining to the asset group have been grouped; and
回収可能価額が正味売却価額の場合にはその旨及び時価の算定方法、回収可能価額が使用価値の場合にはその旨及び割引率
(v)if the recoverable value is the net sales value, an entry to that effect and the method for calculating the market value, and if the recoverable value is the use value, an entry to that effect and the discount rate.
前項各号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters set forth in the items of the preceding paragraph are not required to be entered if a company submitting financial statements prepares consolidated financial statements.
(企業結合に係る特定勘定の取崩益の注記)
(Notes on Gains on Reversal of Specified Accounts in Relation to Business Combination)
第九十五条の三の三企業結合に係る特定勘定の取崩益が生じた場合には、重要性が乏しい場合を除き、内容及び金額を注記しなければならない。
Article 95-3-3(1)If there has been a gain on the reversal of specified accounts in relation to business combination, the contents and the amount thereof must be set down in the notes, unless they are not material.
前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when the same contents are to be entered in consolidated financial statements. In this case, a statement to that effect must be made.
(税引前当期純損益の表示)
(Presentation of Net Income or Net Loss for the Period Before Tax)
第九十五条の四経常利益金額又は経常損失金額に特別利益の金額を加減し、次に特別損失の金額を加減した額を、税引前当期純利益金額又は税引前当期純損失金額として表示しなければならない。
Article 95-4The amount obtained by adjusting the amount of ordinary income or the amount of ordinary loss by first adding or subtracting the amount of extraordinary profit, and then adding or subtracting the amount of extraordinary loss must be presented as the amount of net income for the period before tax or the amount of net loss for the period before tax.
第六節 当期純利益又は当期純損失
Section 6 Net Income for the Period or Net Loss for the Period
(当期純利益又は当期純損失)
(Net Income for the Period or Net Loss for the Period)
第九十五条の五次の各号に掲げる項目の金額は、その内容を示す名称を付した科目をもつて、税引前当期純利益金額又は税引前当期純損失金額の次に記載しなければならない。
Article 95-5(1)The amounts of the items set forth in the following items must be entered under account titles with names that are indicative of the contents thereof, immediately after the amount of net income for the period before tax or the amount of net loss for the period before tax:
当該事業年度に係る法人税、住民税及び事業税(利益に関連する金額を課税標準として課される事業税をいう。次号において同じ。)
(i)the corporate tax, inhabitants tax, and enterprise tax (meaning the enterprise tax imposed on amounts related to profits as the tax base; the same applies in the following item) for the relevant business year; and
法人税等調整額(税効果会計の適用により計上される前号に掲げる法人税、住民税及び事業税の調整額をいう。)
(ii)the deferred corporate tax, etc. (meaning adjustments on the corporate tax, inhabitants tax, and enterprise tax set forth in the preceding item, which are reported through the application of tax effect accounting).
税引前当期純利益金額又は税引前当期純損失金額に前項各号に掲げる項目の金額を加減した金額は、当期純利益金額又は当期純損失金額として記載しなければならない。
(2)The amount obtained by adjusting the amount of net income for the period before tax or the amount of net loss for the period before tax by adding or subtracting the amounts of the items set forth in the respective items of the preceding paragraph must be entered as the amount of net income for the period or the amount of net loss for the period.
法人税等の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号に掲げる項目の次に、その内容を示す名称を付した科目をもつて記載するものとする。ただし、これらの金額の重要性が乏しい場合には、同号に掲げる項目の金額に含めて表示することができる。
(3)If there are taxes paid or taxed refunded due to a correction to or determination, etc. on corporate tax, etc., their amounts are to be entered under an account title with a name that is indicative of the contents thereof, immediately after the item set forth in paragraph (1), item (i); provided, however, that those amounts may be presented by including them in the amount of the item set forth in paragraph (1), item (i) if they are not material.
(一株当たり当期純損益金額に関する注記)
(Notes on Per-Share Amount of Net Income or Net Loss for the Period)
第九十五条の五の二一株当たり当期純利益金額又は当期純損失金額及びその算定上の基礎は、注記しなければならない。
Article 95-5-2(1)The per-share amount of net income for the period or per-share amount of net loss for the period, and the basis for its calculation must be set down in the notes.
当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。
(2)If any consolidation of shares or share split has been carried out during the current business year or after the balance sheet date, the following matters must be set down in the notes in addition to the matters prescribed in the preceding paragraph:
株式併合又は株式分割が行われた旨
(i)the fact that a consolidation of shares or a share split has been carried out; and
前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり当期純利益金額又は当期純損失金額が算定されている旨
(ii)the fact that the per-share amount of net income for the period or net loss for the period is calculated by assuming that the consolidation of shares or share split has been carried out at the beginning of the previous business year.
前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(3)The matters prescribed in the preceding two paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(潜在株式調整後一株当たり当期純利益金額に関する注記)
(Notes on Diluted Per-Share Amount of Net Income for the Period)
第九十五条の五の三潜在株式調整後一株当たり当期純利益金額(普通株式を取得することができる権利又は普通株式への転換請求権その他これらに準ずる権利が付された証券又は契約(以下「潜在株式」という。)に係る権利が行使されることを仮定することにより算定した一株当たり当期純利益金額をいう。以下この条において同じ。)及びその算定上の基礎は、前条の規定による注記の次に記載しなければならない。
Article 95-5-3(1)The diluted per-share amount of net income for the period (meaning the per-share amount of net income for the period that has been calculated by assuming exercise of rights pertaining to securities or contracts with attached rights to acquire common shares, rights to request conversion into common shares, or other rights equivalent thereto (hereinafter referred to as "potential shares"); hereinafter the same applies in this Article) and the basis for its calculation must be entered immediately after the notes under the preceding Article.
当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項の規定により記載すべき事項のほか、次に掲げる事項を注記しなければならない。
(2)If any consolidation of shares or share split has been carried out during the current business year or after the balance sheet date, the following matters must be set down in the notes in addition to the matters to be entered pursuant to the provisions of the preceding paragraph:
株式併合又は株式分割が行われた旨
(i)the fact that a consolidation of shares or a share split has been carried out; and
前事業年度の期首に株式併合又は株式分割が行われたと仮定して潜在株式調整後一株当たり当期純利益金額が算定されている旨
(ii)the fact that the diluted per-share amount of net income for the period is calculated by assuming that the consolidation of shares or share split has been carried out at the beginning of the previous business year.
前二項の規定にかかわらず、潜在株式が存在しない場合、潜在株式調整後一株当たり当期純利益金額が一株当たり当期純利益金額を下回らない場合及び一株当たり当期純損失金額の場合には、その旨を記載し、潜在株式調整後一株当たり当期純利益金額の記載は要しないものとする。
(3)Notwithstanding the preceding two paragraphs, if no potential shares exist, if the diluted per-share amount of net income for the period is not less than the per-share amount of net income for the period, or if the amount constitutes the per-share amount of net loss for the period, a statement to that effect must be made, and the diluted per-share amount of net income for the period is not required to be entered.
前三項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(4)The matters prescribed in the preceding three paragraphs are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
第七節 雑則
Section 7 Miscellaneous Provisions
(原価差額の表示方法)
(Presentation Method for Cost Variances)
第九十六条財務諸表提出会社の採用する原価計算方法に基づいて計上される原価差額は、一般に公正妥当と認められる原価計算の基準に従つて処理された結果に基づいて、売上原価又はたな卸資産の期末たな卸高に含めて記載しなければならない。ただし、原価性を有しないと認められるものについては、営業外収益若しくは営業外費用として、又は特別利益若しくは特別損失として記載するものとする。
Article 96Entry of the cost variances reported based on the cost accounting method adopted by a company submitting financial statements must be included in the cost of sales or in the ending inventory of inventory assets, based on the results processed in accordance with cost accounting standards that are generally accepted as fair and appropriate; provided, however, that those that are found not to have the characteristic of costs are to be entered as non-operating revenues or non-operating expenses, or as extraordinary profit or extraordinary loss.
(引当金繰入額の区分表示)
(Separate Presentation of Additions to Allowances)
第九十八条引当金繰入額は、その設定目的及び引当金繰入額であることを示す名称を付した科目をもつて別に掲記しなければならない。
Article 98Additions to allowances must be set down separately under account titles with names that are indicative of the purposes of the allowances' establishment and of the fact that they indicate additions to the allowances.
(特別法上の準備金等の繰入額又は取崩額)
(Additions to or Reversal of Reserves under Special Laws)
第九十八条の二準備金等の繰入れ又は取崩しがあるときは、当該繰入額又は取崩額は、特別損失又は特別利益として、当該繰入れ又は取崩しによるものであることを示す名称を付した科目をもつて掲記しなければならない。
Article 98-2If there has been an addition to or reversal of a reserve, etc., the amount of the addition or reversal must be set down as an extraordinary loss or extraordinary profit under an account title with a name that is indicative of the fact that the amount results from the addition or reversal.
第四章 株主資本等変動計算書
Chapter IV Statements of Changes in Net Assets
第一節 総則
Section 1 General Provisions
(株主資本等変動計算書の記載方法)
(Methods of Entry in Statements of Changes in Net Assets)
第九十九条株主資本等変動計算書の記載方法は、本章の定めるところによる。
Article 99(1)The methods of entry in statements of changes in net assets are in accordance with the provisions of this Chapter.
株主資本等変動計算書は、様式第七号により記載するものとする。
(2)Entries in statements of changes in net assets are to be made in accordance with Form No. 7.
(株主資本等変動計算書の区分表示)
(Separate Presentation in Statements of Changes in Net Assets)
第百条株主資本等変動計算書は、株主資本、評価・換算差額等及び新株予約権に分類して記載しなければならない。
Article 100(1)Statements of changes in net assets must be entered by classification under shareholders' equity, valuation and translation adjustments, and share options.
株主資本等変動計算書は、適切な項目に区分し、当該項目を示す名称を付した科目をもつて掲記しなければならない。当該項目及び科目は、前事業年度末及び当事業年度末の貸借対照表における純資産の部の項目及び科目と整合していなければならない。
(2)Information in a statement of changes in net assets must be classified into appropriate items, and must be set down under account titles with names that are indicative of those items. Those items and account titles must be consistent with the items and account titles in the net asset section of the balance sheet at the end of the previous business year and at the end of the current business year.
第二節 株主資本
Section 2 Shareholders' Equity
第百一条株主資本は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。
Article 101(1)Shareholders' equity must be entered after being classified into the balance at the beginning of the current business year, the amount of changes during the current business year, and the balance at the end of the current business year.
株主資本に記載される科目の当事業年度変動額は、変動事由ごとに記載しなければならない。
(2)The amount of changes during the current business year for the account titles entered under shareholders' equity must be entered for each cause of those changes.
剰余金の配当は、その他資本剰余金又はその他利益剰余金の変動事由として表示しなければならない。
(3)Dividends of surplus must be presented as a cause of changes in other capital surpluses or other retained earnings.
当期純利益金額又は当期純損失金額は、その他利益剰余金の変動事由として表示しなければならない。
(4)The amount of net income for the period or the amount of net loss for the period must be presented as a cause of changes in other retained earnings.
第百二条その他利益剰余金は、第百条第二項の規定にかかわらず、科目ごとの記載に代えて、その他利益剰余金の合計額を当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載することができる。この場合には、科目ごとのそれぞれの金額を注記するものとする。
Article 102Notwithstanding the provisions of Article 100, paragraph (2), when other retained earnings are entered, in lieu of being entered for each account title, the total amount of other retained earnings may be entered after being classified into the balance at the beginning of the current business year, the amount of changes during the current business year, and the balance at the end of the current business year. In this case, the respective amounts for each account title are to be set down in the notes.
第三節 評価・換算差額等
Section 3 Valuation and Translation Adjustments
第百三条評価・換算差額等は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。
Article 103(1)Valuation and translation adjustments must be entered after being classified into the balance at the beginning of the current business year, the amount of changes during the current business year, and the balance at the end of the current business year.
評価・換算差額等に記載される科目は、当事業年度変動額を一括して記載するものとする。ただし、主な変動事由ごとに記載又は注記することを妨げない。
(2)With regard to the account titles entered under valuation and translation adjustments, the amount of changes during the current business year is to be entered collectively; provided, however, that this does not preclude the amount from being entered or set down in the notes for each major cause of the changes.
第百四条評価・換算差額等は、第百条第二項の規定にかかわらず、科目ごとの記載に代えて、評価・換算差額等の合計額を当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載することができる。この場合には、科目ごとのそれぞれの金額を注記するものとする。
Article 104Notwithstanding the provisions of Article 100, paragraph (2), when valuation and translation adjustments are entered, in lieu of being entered for each account title, the total amount of valuation and translation adjustments may be entered after being classified into the balance at the beginning of the current business year, the amount of changes during the current business year, and the balance at the end of the current business year. In this case, the respective amounts for each account title are to be set down in the notes.
第四節 新株予約権
Section 4 Share Options
第百五条新株予約権は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。
Article 105(1)Share options must be entered after being classified into the balance at the beginning of the current business year, the amount of changes during the current business year, and the balance at the end of the current business year.
新株予約権の当事業年度変動額は、一括して記載するものとする。ただし、主な変動事由ごとに記載又は注記することを妨げない。
(2)The amount of changes during the current business year for share options is to be entered collectively; provided, however, that this does not preclude the amount from being entered or set down in the notes for each major cause of the changes.
第五節 注記事項
Section 5 Matters to Be Set Down in Notes
(発行済株式に関する注記)
(Notes on Issued Shares)
第百六条発行済株式の種類及び総数については、次の各号に掲げる事項を注記しなければならない。
Article 106(1)With regard to the classes and the total number of issued shares, the following matters must be set down in the notes:
発行済株式の種類ごとに、当事業年度期首及び当事業年度末の発行済株式総数並びに当事業年度に増加又は減少した発行済株式数
(i)the total number of issued shares at the beginning of the current business year and at the end of the current business year, and the number of issued shares that increased or decreased during the current business year, for each class of issued shares; and
発行済株式の種類ごとの変動事由の概要
(ii)an outline of the cause of the changes for each class of issued shares.
前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters set forth in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(自己株式に関する注記)
(Notes on Treasury Shares)
第百七条自己株式の種類及び株式数については、次の各号に掲げる事項を注記しなければならない。
Article 107(1)With regard to the classes and the total number of treasury shares, the following matters must be set down in the notes:
自己株式の種類ごとに、当事業年度期首及び当事業年度末の自己株式数並びに当事業年度に増加又は減少した自己株式数
(i)the total number of treasury shares at the beginning of the current business year and at the end of the current business year, and the number of treasury shares that increased or decreased during the current business year, for each class of treasury shares; and
自己株式の種類ごとの変動事由の概要
(ii)an outline of the cause of the changes for each class of treasury shares.
前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters prescribed in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(新株予約権等に関する注記)
(Notes on Share Options)
第百八条新株予約権については、次の各号に掲げる事項を注記しなければならない。
Article 108(1)With regard to share options, the following matters must be set down in the notes:
新株予約権の目的となる株式の種類
(i)the classes of shares subject to the share options;
新株予約権の目的となる株式の数
(ii)the total number of shares subject to share options; and
新株予約権の事業年度末残高
(iii)the balance of share options at the end of the business year.
前項第一号及び第二号に掲げる事項は、新株予約権がストック・オプション又は自社株式オプションとして付与されている場合には、記載することを要しない。
(2)If share options have been granted as stock options or share options in the company, the matters set forth in items (i) and (ii) of the preceding paragraph are not required to be entered.
第一項第二号の株式の数は、新株予約権の目的となる株式の種類ごとに、新株予約権の目的となる株式の当事業年度期首及び当事業年度末の数、当事業年度に増加及び減少する株式の数並びに変動事由の概要を記載しなければならない。ただし、新株予約権が権利行使されたものと仮定した場合の増加株式数の、当事業年度末の発行済株式総数(自己株式を保有しているときは、当該自己株式の株式数を控除した株式数)に対する割合に重要性が乏しい場合には、注記を省略することができる。
(3)When the number of shares set forth in paragraph (1), item (ii) is entered, the number of shares subject to the share options at the beginning of the current business year and at the end of the current business year, the number of shares that increased or decreased during the current business year, and an outline of the cause for changes must be entered for each class of shares subject to the share option; provided, however, that the notes may be omitted if the number of shares that would increase if the share options were to be exercised constitutes an immaterial proportion of the total number of issued shares (when holding treasury shares, the number of shares after deducting the number of the treasury shares) at the end of the current business year.
前三項の規定は、自己新株予約権について準用する。
(4)The provisions of the preceding three paragraphs apply mutatis mutandis to treasury share options.
第一項から前項までに定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(5)The matters specified in paragraph (1) through the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
(配当に関する注記)
(Notes on Dividends)
第百九条配当については、次の各号に掲げる事項を注記しなければならない。
Article 109(1)With regard to dividends, the following matters must be set down in the notes:
配当財産が金銭の場合には、株式の種類ごとの配当金の総額、一株当たり配当額、基準日及び効力発生日
(i)if the dividend property is money, the total amount of dividends, the amount of dividends per-share, the reference date, and the effective date for each class of shares;
配当財産が金銭以外の場合には、株式の種類ごとの配当財産の種類及び帳簿価額(剰余金の配当をした日においてその時の時価を付した場合にあつては、当該時価を付した後の帳簿価額)、一株当たり配当額、基準日並びに効力発生日
(ii)if the dividend property is property other than money, the type and the book value (when, on the date of the dividend of surplus, the property is priced at the market value as of the relevant date, the book value after pricing the property at the market value) of the dividend property, the amount of dividends per-share, the reference date, and the effective date for each class of shares; and
基準日が当事業年度に属する配当のうち、配当の効力発生日が翌事業年度となるものについては、配当の原資及び前二号に準ずる事項
(iii)with regard to a dividend with a reference date that belongs to the current business year and with an effective date that will belong to the following business year, the dividend's financial source and the matters equivalent to those set forth in the preceding two items.
前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。
(2)The matters set forth in the preceding paragraph are not required to be entered when a company submitting financial statements prepares consolidated financial statements.
第六節 雑則
Section 6 Miscellaneous Provisions
第百九条の二指定法人が、株主資本等変動計算書を作成する場合において、この規則により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。
Article 109-2When a designated corporation prepares a statement of changes in net assets, if it is found inappropriate to enter matters pursuant to this Regulation, the designated corporation may enter matters in an equivalent manner as under the provisions of laws, regulations, or rules applicable to its Financial Statements.
第五章 キャッシュ・フロー計算書
Chapter V Cash Flow Statements
第一節 総則
Section 1 General Provisions
(キャッシュ・フロー計算書の記載方法)
(Methods of Entry in Cash Flow Statements)
第百十条キャッシュ・フロー計算書の記載方法は、本章の定めるところによる。
Article 110(1)The methods of entry in a cash flow statement are in accordance with the provisions of this Chapter.
キャッシュ・フロー計算書は、様式第八号又は第九号により記載するものとする。
(2)Entries in a cash flow statement are to be made in accordance with Form No. 8 or Form No. 9.
(キャッシュ・フロー計算書の作成の対象)
(Companies Subject to Preparation of Cash Flow Statement)
第百十一条キャッシュ・フロー計算書は、連結財務諸表を作成していない会社が作成するものとする。
Article 111A cash flow statement is to be prepared by a company that does not prepare consolidated financial statements.
(キャッシュ・フロー計算書の表示区分)
(Separate Presentation in Cash Flow Statement)
第百十二条キャッシュ・フロー計算書には、次の各号に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。
Article 112In a cash flow statement, cash flow conditions must be entered for the following classes:
営業活動によるキャッシュ・フロー
(i)cash flows from operating activities;
投資活動によるキャッシュ・フロー
(ii)cash flows from investment activities;
財務活動によるキャッシュ・フロー
(iii)cash flows from financing activities;
現金及び現金同等物に係る換算差額
(iv)translation adjustments on cash and cash equivalents;
現金及び現金同等物の増加額又は減少額
(v)increases or decreases in cash and cash equivalents;
現金及び現金同等物の期首残高
(vi)the beginning balances of cash and cash equivalents; and
現金及び現金同等物の期末残高
(vii)the ending balances of cash and cash equivalents.
第二節 キャッシュ・フロー計算書の記載方法
Section 2 Methods of Entry in Cash Flow Statement
(営業活動によるキャッシュ・フローの表示方法)
(Presentation Methods for Cash Flows from Operating Activities)
第百十三条前条第一号に掲げる営業活動によるキャッシュ・フローの区分には、次の各号に掲げるいずれかの方法により、営業利益又は営業損失の計算の対象となつた取引に係るキャッシュ・フロー並びに投資活動及び財務活動以外の取引に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 113In the class of cash flows from operating activities set forth in item (i) of the preceding Article, the cash flows from transactions that were subject to the calculation of operating income or operating loss and cash flows from transactions other than investment activities and financing activities must be set down under account titles with names that are indicative of the contents thereof, in either of the following ways; provided, however, that the cash flows that are of small amounts and that it is found appropriate to present collectively may be set down collectively under an account title bearing an appropriate name:
営業収入、原材料又は商品の仕入れによる支出、人件費の支出その他適当と認められる項目に分けて主要な取引ごとにキャッシュ・フローを総額により表示する方法
(i)by classifying the cash flows into operating income, payments for the purchase of raw materials or merchandise, payment of personnel expenses, and other items that are found appropriate, and presenting the total amount of cash flow for each major transaction; or
税引前当期純利益金額又は税引前当期純損失金額に、次に掲げる項目を加算又は減算して表示する方法
(ii)by presenting the amount obtained by adding or subtracting the following items to or from the amount of net income for the period before tax or the amount of net loss for the period before tax:
損益計算書に収益又は費用として計上されている項目のうち資金の増加又は減少を伴わない項目
(a)any items reported as revenues or expenses on a profit and loss statement that do not involve any increase or decrease of funds;
売上債権、たな卸資産、仕入債務その他営業活動により生じた資産及び負債の増加額又は減少額
(b)the amount of increase or decrease in notes and accounts receivable, inventory assets, notes and accounts payable, or any other assets or liabilities that have arisen from operating activities; and
損益計算書に収益又は費用として計上されている項目のうち投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの区分に含まれる項目
(c)any items reported as revenues or expenses on a profit and loss statement that are included in the classes of cash flows from investment activities and cash flows from financing activities.
(投資活動によるキャッシュ・フローの表示方法)
(Presentation Methods for Cash Flows from Investment Activities)
第百十四条第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、有価証券(現金同等物を除く。以下この条において同じ。)の取得による支出、有価証券の売却による収入、有形固定資産の取得による支出、有形固定資産の売却による収入、投資有価証券の取得による支出、投資有価証券の売却による収入、貸付けによる支出、貸付金の回収による収入その他投資活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 114In the class of cash flows from investment activities set forth in Article 112, item (ii), payments for the acquisition of securities (excluding cash equivalents, etc.; hereinafter the same applies in this Article), proceeds from the sale of securities, payments for the acquisition of tangible fixed assets, proceeds from the sale of tangible fixed assets, payments for the acquisition of investment securities, proceeds from the sale of investment securities, loan payments, proceeds from the collection of loans, and any other cash flows from investment activities must be set down under account titles with names that are indicative of the contents thereof, by representing the total amount of cash flows for each major transaction; provided, however, that the cash flows that are of small amounts and that it is found appropriate to present collectively may be set down collectively under an account title bearing an appropriate name.
(財務活動によるキャッシュ・フローの表示方法)
(Presentation Methods for Cash Flows from Financing Activities)
第百十五条第百十二条第三号に掲げる財務活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、短期借入れによる収入、短期借入金の返済による支出、長期借入れによる収入、長期借入金の返済による支出、社債の発行による収入、社債の償還による支出、株式の発行による収入、自己株式の取得による支出その他財務活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 115In the class of cash flows from financing activities set forth in Article 112, item (iii), proceeds from short-term borrowings, payments for the repayment of short-term borrowings, proceeds from long-term borrowings, payments for the repayment of long-term borrowings, proceeds from the issuance of corporate bonds, payments for the redemption of corporate bonds, proceeds from the issuance of shares, payments for the acquisition of treasury shares, and any other cash flows from financing activities must be set down under account titles with names that are indicative of the contents thereof, by representing the total amount of cash flow for each major transaction; provided, however, that the cash flows that are of small amounts and that it is found appropriate to present collectively may be set down collectively under an account title bearing an appropriate name.
(現金及び現金同等物に係る換算差額等の記載)
(Entry of Translation Adjustments for Cash and Cash Equivalents)
第百十六条第百十二条第四号に掲げる現金及び現金同等物に係る換算差額の区分には、外貨建ての資金の円貨への換算による差額を記載するものとする。
Article 116(1)In the classification of translation adjustments for cash and cash equivalents as set forth in Article 112, item (iv), the difference that occurs from conversion of foreign currency dominated funds into yen is to be entered.
第百十二条第五号に掲げる現金及び現金同等物の増加額又は減少額の区分には、営業活動によるキャッシュ・フロー、投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの収支差額の合計額に前項に規定する外貨建ての資金の円貨への換算による差額を加算又は減算した額を記載するものとする。
(2)In the classification of increases or decreases in cash and cash equivalents as set forth in Article 112, item (v), the amount obtained by adding or subtracting the difference that occurs from the conversion of foreign currency dominated funds into yen as prescribed in the preceding paragraph to or from the combined total of the balance of income and expenditures of cash flows from operating activities, cash flows from investment activities, and cash flows from financing activities is to be entered.
第三節 雑則
Section 3 Miscellaneous Provisions
(利息及び配当金に係るキャッシュ・フローの表示方法)
(Presentation Methods for Cash Flows from Interests and Dividends)
第百十七条利息及び配当金に係るキャッシュ・フローは、次の各号に掲げるいずれかの方法により記載するものとする。
Article 117cash flows pertaining related to interests and dividends are to be entered in either of the following ways:
利息及び配当金の受取額並びに利息の支払額は第百十二条第一号に掲げる営業活動によるキャッシュ・フローの区分に記載し、配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法
(i)by entering the amount of interest and dividends received and the amount of interest paid under the classification of cash flows from operating activities set forth in Article 112, item (i) and entering the amount of dividends paid under the classification of cash flows from financing activities set forth in item (iii) of that Article; or
利息及び配当金の受取額は第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分に記載し、利息及び配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法
(ii)by entering the amount of interest and dividends received under the class of cash flows from investment activities set forth in Article 112, item (ii) and entering the amount of interest and dividends paid under the class of cash flows from financing activities set forth in item (iii) of that Article.
(現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等に係るキャッシュ・フローの表示方法)
(Presentation Methods for Cash Flows from Takeover or Transfer of Business or Merger That Has Cash or Cash Equivalents as Consideration)
第百十八条現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等に係るキャッシュ・フローは、第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分にその内容を示す名称を付した科目をもつて掲記しなければならない。
Article 118cash flows from a takeover or transfer of business or a merger, etc. that has cash or cash equivalents as the consideration must be set down under an account title with a name that is indicative of the contents thereof, under the classification of cash flow from investment activities as set forth in Article 112, item (ii).
(キャッシュ・フロー計算書に関する注記事項)
(Matters to Be Set Down in Notes in Cash Flow Statement)
第百十九条キャッシュ・フロー計算書には、次の各号に掲げる事項を注記しなければならない。ただし、第二号に掲げる事項については、同号に規定する資産及び負債の金額の重要性が乏しい場合には、注記を省略することができる。
Article 119(1)The following matters must be set down in the notes in a cash flow statement; provided, however, that the notes may be omitted for the matters set forth in item (ii) if the amount of assets or liabilities prescribed in that item is not material:
現金及び現金同等物の期末残高と貸借対照表に掲記されている科目の金額との関係
(i)the relationship between the ending balances of cash and cash equivalents and the amounts for the account titles set down in the balance sheet;
現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等を行つた場合には、当該事業の譲受け若しくは譲渡又は合併等により増加又は減少した資産及び負債の主な内訳
(ii)if there has been a takeover or transfer of business or a merger, etc. that had cash or cash equivalents as the consideration, a major breakdown of the assets and liabilities that have increased or decreased as a result of the takeover or transfer of business or the merger, etc.; and
重要な非資金取引の内容
(iii)the contents of material non-cash transactions.
前項第三号に掲げる非資金取引とは、社債の償還と引換えによる新株予約権付社債に付された新株予約権の行使、株式の発行等による資産(現金及び現金同等物を除く。)の取得及び合併、その他資金の増加又は減少を伴わない取引であつて、かつ、翌事業年度以降のキャッシュ・フローに重要な影響を与えるものをいう。
(2)The non-cash transactions set forth in item (iii) of the preceding paragraph means the exercise of share options attached to corporate bonds with share options in exchange for redemption of the corporate bonds, acquisition of assets (excluding cash and cash equivalents) through the issuance, etc. of shares, a merger, or any other transactions that do not involve any increase or decrease in funds, and that have material impact on cash flow in and/or after the following business year.
第六章 附属明細表
Chapter VI Supplementary Schedules
(附属明細表の記載方法)
(Methods of Entry in Supplementary Schedule)
第百二十条附属明細表の記載方法は、本章の定めるところによる。
Article 120The methods of entry in a supplementary schedule are in accordance with the provisions of this Chapter.
(附属明細表の種類)
(Types of Supplementary Schedules)
第百二十一条附属明細表の種類は、次に掲げるものとする。
Article 121(1)The types of supplementary schedules are as follows:
有価証券明細表
(i)a schedule of securities;
有形固定資産等明細表
(ii)a schedule of tangible fixed assets, etc.;
社債明細表
(iii)a schedule of corporate bonds;
借入金等明細表
(iv)a schedule of borrowings, etc.;
引当金明細表
(v)a schedule of allowances; and
資産除去債務明細表
(vi)a schedule of asset retirement obligations.
前項各号に掲げる附属明細表の様式は、様式第十号から第十五号までに定めるところによる。
(2)The forms for the supplementary schedules set forth in the items of the preceding paragraph are in accordance with Form No. 10 through Form No. 15.
財務諸表提出会社(法第二十四条第一項第一号又は第二号に掲げる有価証券の発行者に限る。)は、第一項第一号に掲げる附属明細表については、作成を要しない(次条及び第百二十三条第一号に規定する場合を除く。)。
(3)A company submitting financial statements (limited to an issuer of the securities set forth in Article 24, paragraph (1), item (i) or (ii) of the Financial Instruments and Exchange Act) is not required to prepare the schedule of securities set forth in paragraph (1), item (i) (excluding the cases prescribed in the following Article and Article 123, item (i)).
財務諸表提出会社が連結財務諸表を作成している場合には、第一項第三号、第四号及び第六号に掲げる附属明細表については、作成を要しない(次条及び第百二十三条第一号に規定する場合を除く。)。
(4)The supplementary schedules set forth in paragraph (1), items (iii), (iv), and (vi) are not required to be prepared when a company submitting financial statements prepares consolidated financial statements (excluding the cases prescribed in the following Article and Article 123, item (i)).
(特定事業を営む会社の附属明細表)
(Supplementary Schedules to Be Submitted by Company Engaged in Specified Business)
第百二十二条別記事業を営む株式会社又は指定法人のうち次の各号に掲げるものが法の規定により提出する附属明細表の用語、様式及び作成方法は、当該各号の定めるところによる。ただし、当該株式会社又は指定法人が連結財務諸表を作成している場合には、前条第一項第三号、第四号及び第六号に掲げる附属明細表又はこれらに相当する附属明細表については、作成を要しない。
Article 122The terminology, forms, and preparation methods for supplementary schedules that are to be submitted, pursuant to the provisions of the Act, by the stock companies or designated corporations engaged in a listed business that are set forth in the following items are in accordance with the provisions of each of those items; provided, however, that the supplementary schedules set forth in paragraph (1), items (iii), (iv), and (vi) of the preceding Article and supplementary schedules equivalent thereto are not required to be prepared when the stock company or designated corporation prepares consolidated financial statements:
建設業法施行規則(昭和二十四年建設省令第十四号)、金融商品取引業等に関する内閣府令(平成十九年内閣府令第五十二号)、鉄道事業会計規則又は自動車道事業会計規則の適用を受ける株式会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(i)a stock company subject to the application of the Regulation for Enforcement of the Construction Business Act (Ministry of Construction Order No. 14 of 1949), the Cabinet Office Order on Financial Instruments Services (Cabinet Office Order No. 52 of 2007), the Regulation on Accounting in the Railway Industry, or the Regulation on Accounting in the Motorway Industry is to prepare the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;
銀行法施行規則(昭和五十七年大蔵省令第十号)、長期信用銀行法施行規則(昭和五十七年大蔵省令第十三号)、経済産業省・財務省・内閣府関係株式会社商工組合中央金庫法施行規則(平成二十年内閣府・財務省・経済産業省令第一号)、株式会社日本政策金融公庫の会計に関する省令(平成二十年財務省・厚生労働省・農林水産省・経済産業省令第三号)、株式会社日本政策投資銀行の会計に関する省令(平成二十年財務省令第六十号)又は株式会社国際協力銀行の会計に関する省令(平成二十四年財務省令第十五号)の適用を受ける株式会社及び農林中央金庫法施行規則(平成十三年内閣府・農林水産省令第十六号)、協同組合による金融事業に関する法律施行規則(平成五年大蔵省令第十号)、信用金庫法施行規則(昭和五十七年大蔵省令第十五号)又は労働金庫法施行規則(昭和五十七年大蔵省・労働省令第一号)の適用を受ける指定法人については、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(ii)a stock company subject to the application of the Regulation for Enforcement of the Banking Act (Ministry of Finance Order No. 10 of 1982), the Regulation for Enforcement of the Long-Term Credit Bank Act (Ministry of Finance Order No. 13 of 1982), the Regulation for Enforcement of the Shoko Chukin Bank Limited Act Related to the Ministry of Economy, Trade and Industry, the Ministry of Finance, and the Cabinet Office (Order of the Cabinet Office, the Ministry of Finance, and the Ministry of Economy, Trade and Industry No. 1 of 2008), the Ministerial Order on Accounting at the Japan Finance Corporation (Order of the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, and the Ministry of Economy, Trade and Industry No. 3 of 2008), Ministerial Order on Accounting at the Development Bank of Japan, Inc. (Ministry of Finance Order No. 60 of 2008), or Ministerial Order on Accounting at the Japan Bank for International Cooperation (Ministry of Finance Order No. 15 of 2012), and designated corporations subject to the application of the Regulation for Enforcement of the Norinchukin Bank Act (Order of the Cabinet Office and the Ministry of Agriculture, Forestry and Fisheries No. 16 of 2001), the Regulation for Enforcement of the Act on Financial Services by Cooperatives (Ministry of Finance Order No. 10 of 1993), the Regulation for Enforcement of the Shinkin Bank Act (Ministry of Finance Order No. 15 of 1982), or the Regulation for Enforcement of the Labor Bank Act (Order of the Ministry of Finance and the Ministry of Labour No. 1 of 1982) are to prepare the supplementary schedules set forth in paragraph (1), items (ii) to (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;
海運企業財務諸表準則(昭和二十九年運輸省告示第四百三十一号)の適用を受ける株式会社については、同準則に定める海運業収益及び費用明細表を作成するとともに、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(iii)a stock company subject to the application of the Rules on Financial Statements in the Shipping Industry (Public Notice of the Ministry of Transport No. 431 of 1954) is to prepare a schedule of shipping revenues and expenses specified by those rules, as well as preparing the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;
公共工事の前払金保証事業に関する法律施行規則(昭和二十七年建設省令第二十三号)の適用を受ける株式会社については、同令に定める別表中の有価証券明細表及び信託有価証券明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、有価証券明細表及び信託有価証券明細表に記載する有価証券の種類及び銘柄については、株式は発行会社の事業の種類別に、その他のものは法第二条第一項に規定する有価証券の種類別に要約して記載することができる。
(iv)a stock company subject to the application of the Regulation for Enforcement of the Act on Guaranty Service Related to Advance Payment of Public Works (Ministry of Construction Order No. 23 of 1952) is to prepare a schedule of securities and a schedule of trust securities specified by that Regulation, as well as preparing the supplementary schedules set forth in paragraph (1), items (ii) to (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that the classes and names of securities entered in the schedule of securities and the schedule of trust securities may be entered by summarizing them by the type of business of the issuing companies in the case of shares, and may be entered by summarizing them by the classes of securities prescribed in Article 2, paragraph (1) of the Act in the case of any other securities;
保険業法施行規則(平成八年大蔵省令第五号)の適用を受ける株式会社又は指定法人については、同令に定める書式による事業費明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(v)a stock company or a designated corporation subject to the application of the Regulation for Enforcement of the Insurance Business Act (Ministry of Finance Order No. 5 of 1996) is to prepare a schedule of business expenses in accordance with the format specified by that Regulation, as well as prepare the supplementary schedules set forth in paragraph (1), items (ii) to (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;
電気通信事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第四号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(vi)a stock company subject to the application of the Regulation on Accounting in Telecommunications Services is to prepare, from among the supplementary schedules prescribed in that Regulation, those set forth below, as well as preparing the supplementary schedules set forth in paragraph (1), items (iv) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:
固定資産等明細表
(a)a schedule of fixed assets, etc.;
有価証券明細表
(b)a schedule of securities;
社債明細表
(c)a schedule of corporate bonds;
引当金明細表
(d)a schedule of allowances; and
資産除去債務明細表
(e)a schedule of asset retirement obligations;
六の二ガス事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第三号、第四号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(vi)-2a stock company subject to the application of the Regulation on Accounting at Gas Utilities is to prepare, from among the supplementary schedules prescribed in that Regulation, those set forth below, as well as preparing the supplementary schedules set forth in paragraph (1), items (iii), (iv) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:
固定資産等明細表
(a)a schedule of fixed assets, etc.;
有価証券明細表
(b)a schedule of securities; and
引当金明細表
(c)a schedule of allowances;
電気事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(vii)a stock company subject to the application of the Regulation on Accounting at Electric Utilities is to prepare, from among the supplementary schedules prescribed in that Regulation, those set forth below, as well as preparing the supplementary schedules set forth in paragraph (1), item (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:
固定資産期中増減明細表
(a)a schedule of changes in fixed assets during the period;
固定資産期中増減明細表(無形固定資産再掲)
(b)a schedule of changes in fixed assets during the period (intangible fixed assets);
減価償却費等明細表
(c)a schedule of depreciation/amortization expenses, etc.;
長期投資及び短期投資明細表
(d)a schedule of long-term investments and short-term investments;
社債明細表
(e)a schedule of corporate bonds;
借入金、長期未払債務、リース債務、雑固定負債及びコマーシャル・ペーパー明細表
(f)a schedule of borrowings, long-term accrued liabilities, lease obligations, other fixed liabilities, and commercial papers; and
引当金明細表
(g)a schedule of allowances;
特定目的会社の計算に関する規則(平成十八年内閣府令第四十四号)の適用を受ける特定目的会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産(資産流動化法第二条第一項に規定する特定資産をいう。以下この号及び次条第一号において同じ。)をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。
(viii)a specified purpose company subject to the application of the Regulation on Accounting at Specified Purpose Companies (Cabinet Office Order No. 44 of 2006) is to prepare the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that if the supplementary schedule set forth in paragraph (1), item (ii) of that Article is prepared in accordance with the form specified in paragraph (2) of that Article, it is to be prepared by including specified assets (meaning the specified assets prescribed in Article 2, paragraph (1) of the asset securitization act; hereinafter the same applies in this item and item (i) of the following Article), as a schedule of specified assets and tangible fixed assets, etc.;
投資法人の計算に関する規則(平成十八年内閣府令第四十七号)の適用を受ける投資法人については、同令に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表のうち総括表、その他特定資産(投資信託及び投資法人に関する法律(昭和二十六年法律第百九十八号)第二条第一項に規定する特定資産をいう。次条第二号において同じ。)の明細表、投資法人債明細表並びに借入金明細表を作成するものとする。
(ix)an investment corporation subject to the application of the Regulation on Accounting at Investment Corporations (Cabinet Office Order No. 47 of 2006) is to prepare a schedule of securities, a table of the status of contract amounts, etc. and market values for derivatives transactions and forward exchange transactions, the summary table included in the schedule of real property, etc., a schedule of Other specified assets (meaning specified assets prescribed in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same applies in item (ii) of the following Article), a schedule of investment corporation bonds, and a schedule of borrowings in accordance with the forms specified by that Regulation;
特定金融会社等の会計の整理に関する内閣府令の適用を受ける株式会社又は指定法人については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、前各号に掲げる株式会社又は指定法人に該当する場合には、当該各号に規定するところにより作成するものとする。
(x)a stock company or a designated corporation subject to the application of the Cabinet Office Order on Account Management of Specified Finance Companies is to prepare the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that if it falls under any of the stock companies or designated corporations set forth in the preceding items, it is to prepare supplementary schedules in accordance with the provisions of those items;
十一高速道路事業等会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち固定資産等明細表並びに社債、長期借入金及び短期借入金の増減明細表を作成するとともに、前条第一項第一号、第五号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(xi)a stock company subject to the application of the Regulation on Accounting in the Expressway Industry, etc. is to prepare, from among the supplementary schedules prescribed in that Regulation, a schedule of fixed assets, etc. and a schedule of changes in corporate bonds, long-term borrowings, and short-term borrowings, as well as preparing the supplementary schedules set forth in paragraph (1), item (i), paragraphs (v) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;
十二社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける医療法人については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(xii)a medical care corporation subject to the application of the Regulation on the Terminology, Forms, and Preparation Methods of the Financial Statements of Social Medical Care Corporations That Issue Social Medical Care Corporation Bonds is to prepare, from among the supplementary schedules prescribed in that Regulation, those set forth below, as well as preparing the supplementary schedule set forth in paragraph (1), item (vi) of the preceding Article in accordance with the form specified in paragraph (2) of that Article:
有価証券明細表
(a)a schedule of securities;
有形固定資産等明細表
(b)a schedule of tangible fixed assets, etc.;
社会医療法人債明細表
(c)a schedule of social medical care corporation bonds;
借入金等明細表
(d)a schedule of borrowings, etc.; and
引当金明細表
(e)a schedule of allowances; and
十三有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける学校法人等(私立学校法(昭和二十四年法律第二百七十号)第三条に規定する学校法人又は同法第六十四条第四項に規定する法人をいう。別記第二十一号において同じ。)については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。
(xiii)an incorporated educational institution, etc. (meaning an incorporated educational institution as prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949) and a corporation as prescribed in Article 64, paragraph (4) of that Act; the same applies in Appended List No. 21) subject to the application of the Regulation on the Terminology, Forms, and Preparation Methods of the Financial Statements of Incorporated Educational Institutions That Issue Securities is to prepare, from among the supplementary schedules prescribed in that Regulation, those set forth below, as well as preparing the supplementary schedule set forth in paragraph (1), item (vi) of the preceding Article in accordance with the form specified in paragraph (2) of that Article:
有形固定資産等明細表
(a)a schedule of tangible fixed assets, etc.;
有価証券明細表
(b)a schedule of securities;
特定資産明細表
(c)a schedule of specified assets;
学校債明細表
(d)a schedule of school bonds;
借入金等明細表
(e)a schedule of borrowings, etc.; and
引当金明細表
(f)a schedule of allowances.
(特定信託財産の附属明細表)
(Supplementary Schedule of Specified Trust Property)
第百二十三条特定信託財産の附属明細表の用語、様式及び作成方法は、次の各号の定めるところによる。
Article 123The terminology, forms, and preparation methods for a supplementary schedule of specified trust property are in accordance with the provisions of the following items:
特定目的信託財産計算規則の適用を受ける特定信託財産については、第百二十一条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。
(i)with regard to specified trust property subject to the application of the Special Purpose Trust Property Accounting Regulation, the supplementary schedules set forth in the items of Article 121, paragraph (1) are to be prepared in accordance with the forms specified in paragraph (2) of that Article; provided, however, that if the supplementary schedule set forth in paragraph (1), item (ii) of that Article is prepared in accordance with the form specified in paragraph (2) of that Article, it is to be prepared as a schedule of specified assets and tangible fixed assets, etc., by including specified assets; and
投資信託財産計算規則の適用を受ける特定信託財産については、投資信託財産計算規則に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表、その他特定資産の明細表及び借入金明細表を作成するものとする。
(ii)with regard to specified trust property subject to the application of the Investment Trust Property Accounting Regulation, a schedule of securities, a table of the status of contract amounts, etc. and market values of derivatives transactions and forward exchange transactions, a schedule of real property, etc., a schedule of other specified assets, and a schedule of borrowings are to be prepared in accordance with the forms specified by the Investment Trust Property Accounting Regulation.
(附属明細表の作成の省略)
(Omission of Preparation of Supplementary Schedules)
第百二十四条有価証券の金額が資産の総額の百分の一以下である場合には、第百二十一条第一項第一号の附属明細表の作成を省略することができる。
Article 124If the amount of securities is not more than one percent of the total amount of assets, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (i) may be omitted.
第百二十五条当該事業年度期首及び当該事業年度末における短期借入金、長期借入金、リース債務及びその他の負債であつて、金利の負担を伴うもの(社債を除く。)の金額が当該事業年度期首及び当該各事業年度末における負債及び純資産の合計額の百分の一以下である場合には、第百二十一条第一項第四号の附属明細表の作成を省略することができる。
Article 125If the amounts of short-term borrowings, long-term borrowings, lease obligations, and other liabilities at the beginning of the relevant business year or the end of the relevant business year which require payment of interest (excluding corporate bonds) are not more than one percent of the combined total of liabilities and net assets at the beginning of the relevant business year or the end of the respective business years, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (iv) may be omitted.
第百二十五条の二当該事業年度期首及び当該事業年度末における資産除去債務の金額が当該事業年度期首及び当該各事業年度末における負債及び純資産の合計額の百分の一以下である場合には、第百二十一条第一項第六号の附属明細表の作成を省略することができる。
Article 125-2If the amount of asset retirement obligations at the beginning of the relevant business year or the end of the relevant business year is not more than one percent of the combined total of liabilities and net assets at the beginning of the relevant business year or the end of the respective business years, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (vi) may be omitted.
第百二十六条第百二十四条及び第百二十五条の規定により附属明細表の作成を省略した場合には、その旨を注記しなければならない。
Article 126If the preparation of any supplementary schedule has been omitted pursuant to the provisions of Article 124 or Article 125, an entry to that effect must be set down in the notes.
第七章 特例財務諸表提出会社の財務諸表
Chapter VII Financial Statements of Special Companies Submitting Financial Statements
(特例財務諸表提出会社の財務諸表の作成基準)
(Standards for Preparation of Financial Statements of Special Companies Submitting Financial Statements)
第百二十七条特例財務諸表提出会社が作成する財務諸表の様式は、前各章の規定にかかわらず、次の各号の区分に応じ、当該各号に定める様式によることができる。
Article 127(1)Notwithstanding the provisions of the preceding Chapters, the forms for the financial statements to be prepared by a special company submitting financial statements may be in accordance with the forms specified in the following items for the respective categories of cases set forth in those items:
貸借対照表様式第五号の二
(i)the balance sheet:Form No. 5-2;
損益計算書様式第六号の二
(ii)the profit and loss statement:Form No. 6-2;
株主資本等変動計算書様式第七号の二
(iii)the statement of changes in net assets:Form No. 7-2;
有形固定資産等明細表様式第十一号の二
(iv)the schedule of tangible fixed assets, etc.:Form No. 11-2; and
引当金明細表様式第十四号の二
(v)the schedule of allowances:Form No. 14-2.
特例財務諸表提出会社は、次の各号に掲げる規定にかかわらず、当該各号に定める事項の注記をもつて当該各号に掲げる規定の注記に代えることができる。
(2)Notwithstanding the provisions set forth in the following items, a special company submitting financial statements may prepare notes on the matters specified in the those items in lieu of the notes specified in the provisions set forth in those items:
第八条の二会社計算規則(平成十八年法務省令第十三号)第百一条各号に掲げる事項(重要性の乏しいものを除く。)
(i)Article 8-2:the matters set forth in the items of Article 101 of the Company Accounting Rules (Ministry of Justice Order No. 13 of 2006) (excluding immaterial matters);
第八条の三の四会社計算規則第百二条の三第一項各号に掲げる事項(重要性の乏しいものを除く。)
(ii)Article 8-3-4:the matters set forth in the items of Article 102-3, paragraph (1) of the Company Accounting Rules (excluding immaterial matters);
第八条の三の五会社計算規則第百二条の四各号に掲げる事項(重要性の乏しいものを除く。)
(iii)Article 8-3-5:the matters set forth in the items of Article 102-4 of the Company Accounting Rules (excluding immaterial matters);
第十八条及び第三十二条の二会社計算規則第百三条第九号に掲げる事項
(iv)Articles 18 and 32-2:the matters set forth in Article 103, item (ix) of the Company Accounting Rules;
第三十九条及び第五十五条会社計算規則第百三条第六号に掲げる事項
(v)Articles 39 and 55:the matters set forth in Article 103, item (vi) of the Company Accounting Rules;
第四十三条会社計算規則第百三条第一号に掲げる事項
(vi)Article 43:the matters set forth in Article 103, item (i) of the Company Accounting Rules;
第五十八条会社計算規則第百三条第五号に掲げる事項
(vii)Article 58:the matters set forth in Article 103, item (v) of the Company Accounting Rules; and
第七十四条、第八十八条、第九十一条及び第九十四条会社計算規則第百四条に規定する関係会社との営業取引による取引高の総額及び営業取引以外の取引による取引高の総額
(viii)Articles 74, 88, 91, and 94:the total amount of transactions through business transactions with affiliated companies prescribed in Article 104 of the Company Accounting Rules.
(特例財務諸表提出会社に該当する旨の記載)
(Statement to the Effect That the Company Falls under Special Company Submitting Financial Statements)
第百二十八条特例財務諸表提出会社が前条の規定により財務諸表を作成した場合には、次に掲げる事項を記載しなければならない。
Article 128When a special company submitting financial statements has prepared financial statements pursuant to the preceding Article, the following matters must be entered:
特例財務諸表提出会社に該当する旨
(i)a statement to the effect that the company falls under a special company submitting financial statements; and
前条の規定により財務諸表を作成している旨
(ii)a statement to the effect that the financial statements are prepared pursuant to the preceding Article.
第八章 指定国際会計基準特定会社の財務諸表
Chapter VIII Financial Statements of Specified Companies Complying with Designated International Accounting Standards
(指定国際会計基準特定会社の財務諸表の作成基準)
(Standards for Preparation of Financial Statements of Specified Companies Complying with Designated International Accounting Standards)
第百二十九条指定国際会計基準特定会社が提出する財務諸表の用語、様式及び作成方法は、第一章から第六章までの規定による。
Article 129(1)The terminology, forms, and preparation methods of financial statements that a specified company complying with designated international accounting standards submits are subject to the provisions of Chapters I to VI.
指定国際会計基準特定会社は、前項の規定により作成した財務諸表のほか、指定国際会計基準によつて財務諸表を作成することができる。
(2)A specified company complying with designated international accounting standards may prepare financial statements pursuant to Designated International Accounting Standards in addition to financial statements prepared pursuant to the provisions of the preceding paragraph.
(会計基準の特例に関する注記)
(Notes on Special Provisions for Accounting Standards)
第百三十条指定国際会計基準に準拠して作成した財務諸表には、次に掲げる事項を注記しなければならない。
Article 130The following matters must be set down in the notes to financial statements prepared in accordance with Designated International Accounting Standards:
指定国際会計基準が国際会計基準(連結財務諸表規則第九十三条に規定する国際会計基準をいう。以下この号及び次号において同じ。)と同一である場合には、国際会計基準に準拠して財務諸表を作成している旨
(i)if Designated International Accounting Standards are the same as International Accounting Standards (meaning the International Accounting Standards prescribed in Article 93 of the regulation on consolidated financial statements; hereinafter the same applies in this item and the following item), a statement to the effect that financial statements are prepared in accordance with International Accounting Standards;
指定国際会計基準が国際会計基準と異なる場合には、指定国際会計基準に準拠して財務諸表を作成している旨
(ii)if Designated International Accounting Standards are different from International Accounting Standards, a statement to the effect that financial statements are prepared in accordance with Designated International Accounting Standards; and
指定国際会計基準特定会社に該当する旨及びその理由
(iii)a statement to the effect that the company falls under a specified company complying with designated international accounting standards and the reason therefor.
第九章 外国会社の財務書類
Chapter IX Financial Documents of Foreign Companies
(外国会社の財務書類の作成基準)
(Standards for Preparation of Foreign Companies' Financial Documents)
第百三十一条外国会社がその本国(本拠とする州その他の地域を含む。以下同じ。)において開示している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。
Article 131(1)If the Commissioner of the Financial Services Agency gives the approval for a foreign company to submit the documents on financial accounting that it discloses in its home country (including the state or any other region where the company is headquartered; the same applies hereinafter) as financial documents, on finding no risk of this impairing the public interest or the protection of the investors, the terminology, forms, and preparation methods of the financial documents are to be, except for the matters that the Commissioner of the Financial Services Agency finds necessary and gives instructions on, the terminology, forms, and preparation methods used in the home country.
外国会社がその本国において開示している財務計算に関する書類が前項の規定に基づく金融庁長官の認めるところとならない場合等において、当該外国会社がその本国以外の本邦外地域において開示している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、当該本国以外の本邦外地域における用語、様式及び作成方法によるものとする。
(2)If the documents on financial accounting that a foreign company discloses in its home country have not been approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding paragraph, and the Commissioner of the Financial Services Agency gives the approval for the foreign company to submit the documents on financial accounting that it discloses in an area outside Japan other than its home country as financial documents, on finding no risk of this impairing the public interest or the protection of the investors, the terminology, forms, and preparation methods of the financial documents are to be, except for the matters that the Commissioner of the Financial Services Agency finds necessary and gives instructions on, the terminology, forms, and preparation methods used in the area outside Japan other than its home country.
前二項の規定により本邦外地域で開示している財務計算に関する書類を財務書類として提出することが金融庁長官の認めるところとなつた外国会社が、当該地域で開示している財務計算に関する書類以外の財務計算に関する書類を財務書類として提出する場合には、当該財務計算に関する書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。
(3)If a foreign company that has been approved by the Commissioner of the Financial Services Agency to submit the documents on financial accounting that it discloses in an area outside Japan as financial documents pursuant to the provisions of the preceding two paragraphs, submits documents on financial accounting other than those that it discloses in that area, as financial documents, the terminology, forms, and preparation methods of the documents on financial accounting are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.
外国会社が本国その他の本邦外地域において開示している財務計算に関する書類が第一項又は第二項の規定に基づく金融庁長官の認めるところとならない場合には、当該外国会社が提出する財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。
(4)If the documents on financial accounting that a foreign company discloses in its home country or any other area outside Japan have not been approved by the Commissioner of the Financial Services Agency based on the provisions of paragraph (1) or paragraph (2), the terminology, forms, and preparation methods of financial documents to be submitted by the foreign company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.
前各項の規定にかかわらず、特定有価証券(法第五条第一項において規定する特定有価証券をいう。)を発行する外国会社が、当該特定有価証券に関して提出する財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。ただし、当該外国会社がその本国において作成している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。
(5)Notwithstanding the provisions of the preceding paragraphs, the terminology, forms, and preparation methods of financial documents which a foreign company that issues regulated securities (meaning regulated securities as prescribed in Article 5, paragraph (1) of the Act) submits with regard to those regulated securities are to be in accordance with the instructions of the Commissioner of the Financial Services Agency; provided, however, that if the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial accounting prepared in its home country as financial documents, on finding no risk of impairing the public interest or the protection of the investors, the terminology, forms, and preparation methods of the financial documents are to be, except for the matters that the Commissioner of the Financial Services Agency finds necessary and gives instructions on, the terminology, forms, and preparation methods used in the home country.
(会計処理基準に関する注記)
(Notes on Accounting Standards)
第百三十二条前条第一項から第四項までの規定による財務書類について、当該外国会社が採用する会計処理の原則及び手続のうち、本邦における会計処理の原則及び手続と異なるものがある場合には、その内容を当該財務書類に注記しなければならない。
Article 132If any accounting principles or procedures adopted by a foreign company with regard to financial documents under paragraphs (1) to (4) of the preceding Article differ from accounting principles and procedures in Japan, the details thereof must be set down in the notes to the financial documents.
(表示方法)
(Presentation Methods)
第百三十三条第五条第二項の規定は、外国会社が提出する財務書類について準用する。
Article 133(1)The provisions of Article 5, paragraph (2) and Article 8-3, item (ii) apply mutatis mutandis to financial documents submitted by a foreign company.
外国会社が提出する財務書類の表示方法のうち、本邦における表示方法と異なるものがある場合には、その内容を当該財務書類に注記しなければならない。
(2)If any presentation method of the financial documents submitted by a foreign company differs from the presentation method used in Japan, the details thereof must be set down in the notes in the financial documents.
(金額表示)
(Presentation of Monetary Amounts)
第百三十四条外国会社が提出する財務書類に掲記される科目その他の事項について、本邦通貨以外の通貨建ての金額により表示している場合には、主要な事項について本邦通貨に換算した金額を併記するものとする。この場合においては、本邦通貨への換算に当たつて採用した換算の基準を当該財務書類に注記しなければならない。
Article 134If the account titles and any other matters set down in financial documents submitted by a foreign company are presented in monetary amounts in a currency other than Japanese currency, the amounts for major matters are also to be entered in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency must be set down in the notes to the financial documents.
(注記の方法)
(Notation Methods)
第百三十五条第百三十二条、第百三十三条第二項及び前条の規定により記載すべき注記は、脚注として記載しなければならない。ただし、脚注として記載することが適当でないと認められるものについては、他の適当な箇所に記載することができる。
Article 135(1)The notes to be included pursuant to the provisions of Article 132, Article 133, paragraph (2) and the preceding Article must be included as Footnotes; provided, however, that notes that are found inappropriate to be included as Footnotes may be included in other appropriate places.
第九条第五項の規定は、第百三十二条及び第百三十三条第二項の規定により注記する場合に準用する。
(2)The provisions of Article 9, paragraph (3) apply mutatis mutandis to the case of setting down matters in the notes pursuant to the provisions of Article 132 and Article 133, paragraph (2).