中間連結財務諸表の用語、様式及び作成方法に関する規則(平成十一年大蔵省令第二十四号)
Regulation on the Terminology, Forms, and Preparation Methods of Interim Consolidated Financial Statements(Ministry of Finance Order No. 24 of 1999)
最終更新:令和二年内閣府令第四十六号
Last Version: Cabinet Office Order No. 46 of 2020
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  • 令和4年9月5日
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中間連結財務諸表の用語、様式及び作成方法に関する規則
Regulation on the Terminology, Forms, and Preparation Methods of Interim Consolidated Financial Statements
平成十一年三月三十日大蔵省令第二十四号
Ministry of Finance Order No. 24 of March 30, 1999
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、中間連結財務諸表の用語、様式及び作成方法に関する規則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), the Regulation on the Terminology, Forms, and Preparation Methods of Interim Consolidated Financial Statements is hereby established as follows.
第一章 総則(第一条―第十九条)
Chapter I General Provisions(Articles 1 Through 19)
第二章 中間連結貸借対照表
Chapter II Interim Consolidated Balance Sheets
第一節 総則(第二十条―第二十二条)
Section 1 General Provisions(Articles 20 Through 22)
第二節 資産(第二十三条―第三十五条)
Section 2 Assets(Articles 23 Through 35)
第三節 負債(第三十六条―第四十三条の二)
Section 3 Liabilities(Articles 36 Through 43-2)
第四節 純資産(第四十四条―第四十六条)
Section 4 Net Assets(Articles 44 Through 46)
第五節 雑則(第四十七条―第五十条)
Section 5 Miscellaneous Provisions(Articles 47 Through 50)
第三章 中間連結損益計算書
Chapter III Interim Consolidated Profit and Loss Statements
第一節 総則(第五十一条・第五十二条)
Section 1 General Provisions(Articles 51 and 52)
第二節 売上高及び売上原価(第五十三条―第五十五条)
Section 2 Net Sales and Cost of Sales(Articles 53 Through 55)
第三節 販売費及び一般管理費(第五十六条・第五十七条)
Section 3 Selling Expenses and General and Administrative Expenses(Articles 56 and 57)
第四節 営業外収益及び営業外費用(第五十八条―第六十条)
Section 4 Non-Operating Revenues and Non-Operating Expenses(Articles 58 Through 60)
第五節 特別利益及び特別損失(第六十一条―第六十三条)
Section 5 Extraordinary Profit and Extraordinary Loss(Articles 61 Through 63)
第六節 中間純利益又は中間純損失(第六十四条―第六十五条の二)
Section 6 Interim Net Income or Interim Net Loss(Articles 64 Through 65-2)
第七節 雑則(第六十六条―第七十条)
Section 7 Miscellaneous Provisions(Articles 66 Through 70)
第三章の二 中間連結包括利益計算書
Chapter III-2 Interim Consolidated Statements of Comprehensive Income
第一節 総則(第七十条の二―第七十条の四)
Section 1 General Provisions(Articles 70-2 Through 70-4)
第二節 その他の包括利益(第七十条の五)
Section 2 Other Comprehensive Income(Article 70-5)
第三節 中間包括利益(第七十条の六)
Section 3 Interim Comprehensive Income(Article 70-6)
第四章 中間連結株主資本等変動計算書
Chapter IV Interim Consolidated Statements of Changes in Net Assets
第一節 総則(第七十一条・第七十二条)
Section 1 General Provisions(Articles 71 and 72)
第二節 株主資本(第七十三条)
Section 2 Shareholders' Equity(Article 73)
第三節 その他の包括利益累計額(第七十四条・第七十五条)
Section 3 Accumulated Other Comprehensive Income(Articles 74 and 75)
第四節 新株予約権(第七十六条)
Section 4 Share Options(Article 76)
第五節 非支配株主持分(第七十七条)
Section 5 Non-Controlling Interests(Article 77)
第六節 注記事項(第七十八条―第八十一条)
Section 6 Particulars to Be Set Down in Notes(Articles 78 Through 81)
第七節 雑則(第八十二条)
Section 7 Miscellaneous Provisions(Article 82)
第五章 中間連結キャッシュ・フロー計算書
Chapter V Interim Consolidated Cash Flow Statements
第一節 総則(第八十三条・第八十四条)
Section 1 General Provisions(Articles 83 and 84)
第二節 中間連結キャッシュ・フロー計算書の記載方法(第八十五・第八十六条)
Section 2 Methods to Make Entries in an Interim Consolidated Cash Flow Statements(Articles 85 and 86)
第六章 企業会計の基準の特例
Chapter VI Special Provisions for Business Accounting Standards
第一節 指定国際会計基準(第八十七条・第八十七条の二)
Section 1 Designated International Accounting Standards(Articles 87 and 87-2)
第二節 修正国際基準(第八十八条・第八十八条の二)
Section 2 Japan's Modified International Standards(Articles 88 and 88-2)
第七章 雑則(第八十九条)
Chapter VII Miscellaneous Provisions(Article 89)
附 則
Supplementary Provisions
第一章 総則
Chapter I General Provisions
(適用の一般原則)
(General Principles for Application of This Regulation)
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、第二十四条の四の七第一項若しくは第二項又は第二十四条の五第一項(これらの規定のうち法第二十四条の四の七第四項及び第二十四条の五第五項において準用する場合並びに財務諸表等の用語、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。以下「財務諸表等規則」という。)第一条第一項の規定により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のうち、中間連結財務諸表(中間連結貸借対照表、中間連結損益計算書、中間連結包括利益計算書、中間連結株主資本等変動計算書及び中間連結キャッシュ・フロー計算書又は第八十七条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若しくは第八十八条の規定により修正国際基準(連結財務諸表規則第九十四条に規定する修正国際基準をいう。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若しくは当該修正国際基準により作成が求められる中間連結貸借対照表、中間連結損益計算書、中間連結包括利益計算書、中間連結株主資本等変動計算書及び中間連結キャッシュ・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、中間財務諸表等の用語、様式及び作成方法に関する規則(昭和五十二年大蔵省令第三十八号。以下「中間財務諸表等規則」という。)第二条の規定の適用を受けるものを除き、この規則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 finance and accounting documents to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) or Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including as applied mutatis mutandis pursuant to Article 24-4-7, paragraph (4) and Article 24-5, paragraph (5) of the Act and as 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 pursuant to the provisions of Article 1, paragraph (1) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of interim consolidated financial statements (meaning interim consolidated balance sheets, interim consolidated profit and loss statements, interim consolidated statements of comprehensive income, interim consolidated statements of changes in net assets, interim consolidated cash flow statements, and consolidated supplementary schedules or, if those are prepared following the designated international accounting standards (meaning any designated international accounting standards as specified 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 the "Regulation on Consolidated Financial Statements"); the same applies hereinafter) pursuant to the provisions of Article 87, or if those are prepared following the Japan's modified international standards (meaning the Japan's modified international standards prescribed in Article 94 of the Regulation on Consolidated Financial Statements; the same applies hereinafter) pursuant to the provisions of Article 88, which are equivalent to interim consolidated balance sheets, interim consolidated profit and loss statements, interim consolidated statements of comprehensive income, interim consolidated statements of changes in net assets and interim consolidated cash flow statements which need to be prepared following the designated international accounting standards or the Japan's modified international standards; the same applies hereinafter) are governed by the provisions of this Regulation, except for those to which the provisions of Article 2 of the Regulation on Terminology, Forms, and Preparation Methods of Interim Financial Statements (Ministry of Finance Order No. 38 of 1977 apply; hereinafter referred to as the "Regulation on Interim Financial Statements"), and any particulars that are not provided for under this Regulation are to follow the 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)Business accounting standards published by the Business Accounting Council specified in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to comply with the business accounting standards generally accepted as fair and appropriate as provided in the preceding paragraph.
連結財務諸表規則第一条第三項に規定する金融庁長官が定める企業会計の基準は、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)Business accounting standards specified by the Commissioner of the Financial Services Agency as provided in Article 1, paragraph (3) of the Regulation on Consolidated Financial Statements are to comply with the business accounting standards generally accepted as fair and appropriate as provided in paragraph (1).
(適用の特例)
(Special Provisions for Application of This Regulation)
第一条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。次条において同じ。)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。)が提出する中間連結財務諸表の用語、様式及び作成方法は、第六章第一節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 interim consolidated financial statements submitted by an issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Act; the same applies in the following Article) 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") may be governed by the provisions of Chapter VI, Section 1:
次に掲げる要件のいずれかを満たすこと。
(i)that the stock company satisfies either of the following requirements:
法第五条第一項の規定に基づき提出した有価証券届出書(当中間連結会計期間(第三条第二項に規定する期間をいう。)の属する連結会計年度の直前の連結会計年度(以下「前連結会計年度」という。)に係る連結財務諸表(連結財務諸表規則第一条第一項に規定する書類をいう。以下同じ。)を記載している場合に限る。次条第一号イにおいて同じ。)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した有価証券報告書(前連結会計年度に係る連結財務諸表を記載している場合に限る。次条第一号イにおいて同じ。)において、連結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っていること。
(a)that in the securities registration statements (limited to cases in which the consolidated financial statements (meaning documents as specified in Article 1, paragraph (1) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) for the consolidated fiscal year immediately preceding the consolidated fiscal year pertaining to the current interim consolidated accounting period (meaning the period as specified in Article 3, paragraph (2)) (hereinafter referred to as the "previous consolidated fiscal year") are included; the same applies in item (i), (a) of the following Article) to be submitted under the provisions of Article 5, paragraph (1) of the Act or in annual securities reports (limited to the cases in which the consolidated financial statements for the previous consolidated fiscal year are included; the same applies in item (i), (a) of the following Article) to be submitted under the provisions of Article 24, paragraph (1) or (3) of the Act, it gives a statement that it makes special efforts to ensure the appropriateness of consolidated financial statements; and
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の五第一項の規定に基づき提出する半期報告書において、中間連結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っていること。
(b)that in the securities registration statement to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act or in semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act, it gives a statement that it makes special efforts to ensure the appropriateness of interim consolidated 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中間連結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 any designated international accounting standards and has established a system under which interim consolidated financial statements may be prepared in an appropriate manner following the designated international accounting standards.
第一条の三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のうち、次に掲げる要件の全てを満たす株式会社(以下「修正国際基準特定会社」という。)が提出する中間連結財務諸表の用語、様式及び作成方法は、第六章第二節の定めるところによることができる。
Article 1-3The terminology, forms, and preparation methods of interim consolidated financial statements submitted by an issuer of the securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with the Japan's modified international standards") may be governed by the provisions of Chapter VI, Section 2:
次に掲げる要件のいずれかを満たすこと。
(i)that the stock company satisfies either of the following requirements:
法第五条第一項の規定に基づき提出した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した有価証券報告書において、連結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っていること。
(a)that in the securities registration statement submitted pursuant to the provisions of Article 5, paragraph (1) of the Act or in annual securities reports submitted by it under the provisions of Article 24, paragraph (1) or (3) of the Act, the stock company gives a statement that it makes special efforts to ensure the appropriateness of consolidated financial statements; and
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の五第一項の規定に基づき提出する半期報告書において、中間連結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っていること。
(b)that in the securities registration statement to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act or in semiannual securities reports to be submitted under the provisions of Article 24-5, paragraph (1) of the Act, the stock company gives a statement that it makes special efforts to ensure the appropriateness of interim consolidated financial statements; and
修正国際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、修正国際基準に基づいて中間連結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 the stock company has officers or employees who have sufficient knowledge of the Japan's modified international standards and has established a system under which interim consolidated financial statements may be prepared in a proper manner following the Japan's modified international standards.
(定義)
(Definitions)
第二条この規則において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Article 2In this Regulation, the meanings of the terms listed in the following items are as provided for in the respective items:
中間連結財務諸表提出会社法の規定により中間連結財務諸表を提出すべき会社及び指定法人をいう。
(i)a company submitting interim consolidated financial statements:a company or designated corporation which is required to submit interim consolidated financial statements pursuant to the provisions of the Act;
子会社財務諸表等規則第八条第三項、第四項及び第七項の規定により、中間連結財務諸表提出会社の子会社とされる者をいう。
(ii)a subsidiary company:a party that is regarded as a subsidiary company of a company submitting interim consolidated financial statements, pursuant to the provisions of Article 8, paragraphs (3), (4), and (7) of the Regulation on Financial Statements;
連結子会社連結の範囲に含められる子会社をいう。
(iii)a consolidated subsidiary company:a subsidiary company included in the scope of consolidation;
連結会社中間連結財務諸表提出会社及び連結子会社をいう。
(iv)consolidated companies:a company submitting interim consolidated financial statements and its consolidated subsidiary companies;
非連結子会社連結の範囲から除かれる子会社をいう。
(v)a non-consolidated subsidiary company:a subsidiary company excluded from the scope of consolidation;
関連会社財務諸表等規則第八条第五項及び第六項の規定により、中間連結財務諸表提出会社の関連会社とされる者をいう。
(vi)an affiliated company:a party that is regarded as an affiliated company of a company submitting interim consolidated financial statements, pursuant to the provisions of Article 8, paragraphs (5) and (6) of the Regulation on Financial Statements;
持分法投資会社が、被投資会社の純資産及び損益のうち当該投資会社に帰属する部分の変動に応じて、その投資の金額を各事業年度ごとに修正する方法をいう。
(vii)an equity method:a method whereby an investor company corrects its amount of money invested in each business year according to the changes in the amounts of the investee company's net assets, profit and loss attributable to the investor company;
削除
(viii)Deleted;
非支配株主持分連結子会社の資本のうち中間連結財務諸表提出会社の持分に帰属しない部分をいう。
(ix)non-controlling interests:the non-controlling interests of a consolidated subsidiary company's capital which is not attributed to the equity of the company submitting interim consolidated financial statements;
キャッシュ・フロー次号に規定する資金の増加又は減少をいう。
(x)a cash flow:any increase or decrease in the funds specified in the following item;
十一資金現金(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。第八十四条及び第八十六条において同じ。)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。第八十四条及び第八十六条において同じ。)の合計額をいう。
(xi)the funds:the total amount of cash (including any current deposits, ordinary deposits, and other deposits which the depositor is able to withdraw before a certain period elapses; the same applies in Articles 84 and 86) and cash equivalents (meaning short-term investments which can be easily converted into cash, with low risk of value fluctuations; the same applies in Articles 84 and 86);
十二デリバティブ取引財務諸表等規則第八条第十四項に規定する取引をいう。
(xii)derivatives transactions:transactions as specified in Article 8, paragraph (14) of the Regulation on Financial Statements;
十三売買目的有価証券財務諸表等規則第八条第二十項に規定する有価証券をいう。
(xiii)trading securities:securities as specified in Article 8, paragraph (20) of the Regulation on Financial Statements;
十四満期保有目的の債券財務諸表等規則第八条第二十一項に規定する債券をいう。
(xiv)bonds held to maturity:bonds as specified in Article 8, paragraph (21) of the Regulation on Financial Statements;
十五その他有価証券財務諸表等規則第八条第二十二項に規定する有価証券をいう。
(xv)other securities:securities as specified in Article 8, paragraph (22) of the Regulation on Financial Statements;
十六自己株式連結財務諸表規則第二条第十九号に規定する株式をいう。この場合において、同号中「連結財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。
(xvi)treasury shares:the shares specified in Article 2, item (xix) of the Regulation on Consolidated Financial Statements; in this case, the term "consolidated financial statements" in that item is deemed to be replaced with "interim consolidated financial statements";
十七自社の株式連結財務諸表規則第二条第二十号に規定する連結会社の株式をいう。
(xvii)shares in the company:shares of consolidated companies specified in the provisions of Article 2, item (xx) of the Regulation on Consolidated Financial Statements;
十八自社株式オプション連結財務諸表規則第二条第二十一号に規定する自社株式オプションをいう。
(xviii)share options in the company:shares in the company as specified in Article 2, item (xxi) of the Regulation on Consolidated Financial Statements;
十九ストック・オプション連結財務諸表規則第二条第二十二号に規定するストック・オプションをいう。
(xix)stock options:stock options as specified in Article 2, item (xxii) of the Regulation on Consolidated Financial Statements;
二十企業結合財務諸表等規則第八条第二十七項に規定する企業結合をいう。
(xx)a business combination:a business combination as specified in Article 8, paragraph (27) of the Regulation on Financial Statements;
二十一取得企業財務諸表等規則第八条第二十八項に規定する企業をいう。
(xxi)an acquiring enterprise:an enterprise as specified in Article 8, paragraph (28) of the Regulation on Financial Statements;
二十二被取得企業財務諸表等規則第八条第二十九項に規定する企業をいう。
(xxii)an acquired enterprise:an enterprise as specified in Article 8, paragraph (29) of the Regulation on Financial Statements;
二十三結合企業財務諸表等規則第八条第三十一項に規定する企業をいう。
(xxiii)a combiner:an enterprise as specified in Article 8, paragraph (31) of the Regulation on Financial Statements;
二十四被結合企業財務諸表等規則第八条第三十二項に規定する企業をいう。
(xxiv)a combinee:an enterprise as specified in Article 8, paragraph (32) of the Regulation on Financial Statements;
二十五結合後企業財務諸表等規則第八条第三十三項に規定する企業をいう。
(xxv)a combined enterprise:an enterprise as specified in Article 8, paragraph (33) of the Regulation on Financial Statements;
二十六結合当事企業財務諸表等規則第八条第三十四項に規定する企業をいう。
(xxvi)constituent enterprises:enterprises as specified in Article 8, paragraph (34) of the Regulation on Financial Statements;
二十七共通支配下の取引等財務諸表等規則第八条第三十七項に規定する共通支配下の取引等をいう。
(xxvii)common control transaction, etc.:a common control transaction, etc. as specified in Article 8, paragraph (37) of the Regulation on Financial Statements;
二十八事業分離財務諸表等規則第八条第三十八項に規定する事業分離をいう。
(xxviii)business divestiture:business divestiture as specified in Article 8, paragraph (38) of the Regulation on Financial Statements;
二十九分離元企業財務諸表等規則第八条第三十九項に規定する企業をいう。
(xxix)divesting enterprise:an enterprise as specified in Article 8, paragraph (39) of the Regulation on Financial Statements;
三十分離先企業財務諸表等規則第八条第四十項に規定する企業をいう。
(xxx)divested enterprise:an enterprise as specified in Article 8, paragraph (40) of the Regulation on Financial Statements;
三十一金融商品財務諸表等規則第八条第四十一項に規定する金融商品をいう。
(xxxi)financial instruments:financial instruments as specified in Article 8, paragraph (41) of the Regulation on Financial Statements; and
三十二資産除去債務財務諸表等規則第八条第四十二項に規定する資産除去債務をいう。
(xxxii)asset retirement obligations:asset retirement obligations as specified in Article 8, paragraph (42) of the Regulation on Financial Statements;
三十三会計方針中間連結財務諸表の作成に当たって採用した会計処理の原則及び手続をいう。
(xxxiii)accounting policies:the accounting principles and procedures adopted for the preparation of interim consolidated financial statements;
三十四表示方法中間連結財務諸表の作成に当たって採用した表示の方法をいう。
(xxxiv)presentation method:the presentation method of indication adopted for the preparation of interim consolidated financial statements;
三十五会計上の見積り資産、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、中間連結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。
(xxxv)accounting estimates:amounts of assets, liabilities, revenues, expenses, etc. that are reasonably calculated based on the information available at the time when the interim consolidated financial statements were prepared if those amounts are uncertain;
三十六会計方針の変更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。
(xxxvi)a change in accounting policy:a change in an accounting policy that is generally accepted as fair and appropriate to another accounting policy that is generally accepted as fair and appropriate;
三十七表示方法の変更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。
(xxxvii)a change in presentation:a presentation method that is generally accepted as fair and appropriate is changed to another presentation method that is generally accepted as fair and appropriate;
三十八会計上の見積りの変更新たに入手可能となった情報に基づき、前連結会計年度以前の連結財務諸表又は前中間連結会計期間以前の中間連結財務諸表の作成に当たって行った会計上の見積りを変更することをいう。
(xxxviii)a change in an accounting estimate:a change in an accounting estimate that had been made for the preparation of consolidated financial statements for the previous consolidated fiscal year or any prior consolidated fiscal year or interim consolidated financial statements for the previous interim consolidated accounting period or any prior interim consolidated accounting period, based on new information that has become available;
三十九誤謬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、中間連結財務諸表作成時又は連結財務諸表作成時に入手可能な情報を使用しなかったこと又は誤って使用したことにより生じた誤りをいう。
(xxxix)error:an error caused by not using, or misusing the information when preparing the interim consolidated financial statements or consolidated financial statements, regardless of whether or not it was done with the intent to cause the error;
四十遡及適用新たな会計方針を前連結会計年度以前の連結財務諸表及び前中間連結会計期間以前の中間連結財務諸表に遡って適用したと仮定して会計処理を行うことをいう。
(xl)retrospective application:the implementation of accounting processes by assuming that new accounting policies are retroactively applied to consolidated financial statements for the previous consolidated fiscal year or any prior consolidated fiscal year and interim consolidated financial statements for the previous interim consolidated accounting period or any prior interim consolidated accounting period;
四十一中間連結財務諸表の組替え新たな表示方法を前連結会計年度以前の連結財務諸表及び前中間連結会計期間以前の中間連結財務諸表に遡って適用したと仮定して表示を変更することをいう。
(xli)reclassification of interim consolidated financial statements:the presentation of interim consolidated financial statements is changed assuming that a new presentation method is retroactively applied to the consolidated financial statements for the previous consolidated fiscal year or any prior consolidated fiscal year and interim consolidated financial statements for the previous interim consolidated accounting period or any prior interim consolidated accounting period; and
四十二修正再表示前連結会計年度以前の連結財務諸表又は前中間連結会計期間以前の中間連結財務諸表における誤謬の訂正を連結財務諸表又は中間連結財務諸表に反映することをいう。
(xlii)restatement:the errors in the consolidated financial statements or interim consolidated financial statements, for the previous consolidated fiscal year or any prior business year or interim consolidated financial statements for the previous interim consolidated accounting period or any prior interim consolidated accounting period, are rectified in the consolidated financial statements or interim consolidated financial statements.
(中間連結決算日及び中間連結会計期間)
(Interim Consolidated Closing Date and Interim Consolidated Accounting Period)
第三条中間連結財務諸表提出会社は、当該会社の中間会計期間の末日を中間連結決算日と定め、当該日を基準として中間連結財務諸表を作成するものとする。
Article 3(1)A company submitting interim consolidated financial statements is to set the last day of its interim accounting period as its interim consolidated closing date, and prepare interim consolidated financial statements based on the relevant date.
前項の場合において、中間連結財務諸表の作成に係る期間(以下「中間連結会計期間」という。)は、当該中間連結決算日の前連結決算日の翌日から当該中間連結決算日までの期間とする。
(2)In the case referred to in the preceding paragraph, the period for which interim consolidated financial statements are prepared (hereinafter referred to as the "interim consolidated accounting period") is the period from the day following the interim consolidated closing date immediately before the relevant interim consolidated closing date to the relevant interim consolidated closing date.
(中間連結財務諸表作成の一般原則)
(General Principles for Preparing Interim Consolidated Financial Statements)
第四条法の規定により提出される中間連結財務諸表の用語、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 4The terminology, forms, and preparation methods of interim consolidated financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:
企業集団(中間連結財務諸表提出会社及びその子会社をいう。以下同じ。)の財政状態、経営成績及びキャッシュ・フローの状況に関して有用な情報を提供するものであること。
(i)the interim consolidated financial statements provide useful information concerning the financial position, operating results and cash flow situation of the business group (meaning the company submitting the interim consolidated financial statements and its subsidiary companies; the same applies hereinafter);
一般に公正妥当と認められる企業会計の基準に準拠して作成された連結会社の中間財務諸表を基礎として作成されていること。
(ii)the interim consolidated financial statements are prepared based on the interim financial statements of consolidated companies that have been prepared following the business accounting standards generally accepted as fair and appropriate;
中間連結財務諸表提出会社の利害関係人に対して、企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する判断を誤らせないために必要な財務情報を明瞭に表示すること。
(iii)the interim consolidated financial statements clearly present the accounting information necessary for the interested parties of the company submitting interim consolidated financial statements so that they will not make erroneous assumptions of the financial position, operating results and cash flow situation of the business group; and
前連結会計年度において連結財務諸表作成のために採用した基準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、当該中間連結会計期間において継続して適用されていること。
(iv)the accounting principles and procedures adopted for preparing the consolidated financial statements for the previous consolidated fiscal year are applied continuously in the relevant interim consolidated accounting period, except when a change has been made on justifiable grounds.
(比較情報の作成)
(Preparation of Comparative Information)
第四条の二当中間連結会計期間に係る中間連結財務諸表は、当該中間連結財務諸表の一部を構成するものとして比較情報(次の各号に掲げる中間連結財務諸表の区分に応じ、当該中間連結財務諸表に記載された事項に対応するものとして当該各号に定める事項)を含めて作成しなければならない。
Article 4-2Interim consolidated financial statements for the current interim consolidated accounting period must be prepared, as a component of the interim consolidated financial statements that include comparative information (meaning the particulars set forth in the following items as those corresponding to the particulars included in the interim consolidated financial statements for the respective categories of interim consolidated financial statements set forth in those items):
中間連結貸借対照表前連結会計年度に係る事項
(i)the interim consolidated balance sheet:particulars pertaining to the previous consolidated fiscal year;
中間連結損益計算書及び中間連結包括利益計算書前中間連結会計期間に係る事項
(ii)the interim consolidated profit and loss statement and the interim consolidated statement of comprehensive income:particulars pertaining to the previous interim consolidated accounting period;
中間連結株主資本等変動計算書前中間連結会計期間に係る事項
(iii)the interim consolidated statement of changes in net assets:particulars pertaining to the previous interim consolidated accounting period; and
中間連結キャッシュ・フロー計算書前中間連結会計期間に係る事項
(iv)the interim consolidated cash flow statement:particulars pertaining to the previous interim consolidated accounting period.
(連結の範囲)
(Scope of Consolidation)
第五条中間連結財務諸表提出会社は、そのすべての子会社を連結の範囲に含めなければならない。ただし、次の各号の一に該当する子会社は、連結の範囲に含めないものとする。
Article 5(1)A company submitting interim consolidated financial statements must include all of its subsidiary companies in the scope of consolidation; provided, however, that the company is not to include its subsidiary company that falls under either of the following categories in the scope of consolidation:
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。)に対する支配が一時的であると認められる子会社
(i)its subsidiary company which is found to have a temporary control over the body that makes decisions on the financial and operational or business policies (meaning a shareholders meeting or any other bodies equivalent thereto); and
連結の範囲に含めることにより中間連結財務諸表提出会社の利害関係人の判断を著しく誤らせるおそれがあると認められる子会社
(ii)its subsidiary company that is found to be likely to cause the interested parties of the company submitting the interim consolidated financial statements to make erroneous assumptions, if it is included in the scope of consolidation.
前項の規定により連結の範囲に含めるべき子会社のうち、その資産、売上高(役務収益を含む。以下同じ。)、損益、利益剰余金及びキャッシュ・フローその他の項目からみて、連結の範囲から除いても企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。
(2)If any subsidiary company which needs to be included in the scope of consolidation pursuant to the provisions of the preceding paragraph is immaterial in terms of its assets, net sales (including revenues from services; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that even if it is excluded from the scope of consolidation, making reasonable assumptions of the financial position, operating results and cash flow situation of the business group would not be prevented, the subsidiary company may be excluded from the scope of consolidation.
次に掲げる会社等(会社、指定法人、組合その他これらに類する事業体(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。)の財政状態、経営成績又はキャッシュ・フローの状況に関する事項で、当該企業集団の財政状態、経営成績及びキャッシュ・フローの状況の判断に影響を与えると認められる重要なものがある場合には、その内容を中間連結財務諸表に注記しなければならない。
(3)If there is any material particular concerning the financial position, operating results or cash flow situation of a company, 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) set forth as follows, which is found to have an impact on assumptions of the financial position, operating results and cash flow situation of the business group, the details thereof must be set down in the notes in the interim consolidated financial statements:
第一項ただし書の規定により連結の範囲から除かれた子会社
(i)a subsidiary company that is excluded from the scope of consolidation pursuant to the provisions of the proviso to paragraph (1); or
中間連結財務諸表提出会社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のうち、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って、かつ、有効な支配従属関係が存在しないと認められることにより子会社に該当しない会社等
(ii)among companies, etc. whose majority of voting rights are held by the company submitting interim consolidated financial statements on its own account, a company, etc. that has been given an order for the commencement of rehabilitation proceedings under the Civil Rehabilitation Act (Act No. 225 of 1999), a stock company that has been given an order for the commencement of corporate reorganization proceedings under the Corporate Reorganization Act (Act No. 154 of 2002), a company, etc. that has been given an order for the commencement of bankruptcy proceedings under the Bankruptcy Act (Act No. 75 of 2004), or any other company, etc. equivalent thereto, which does not fall under a subsidiary company due to the fact that a company, etc. obviously has no effective parent-subsidiary relationship with the company submitting the interim consolidated financial statements.
(連結子会社の資産及び負債の評価等)
(Valuation of Assets and Liabilities of Consolidated Subsidiary Companies)
第六条中間連結財務諸表の作成に当たっては、連結子会社の資産及び負債の評価並びに中間連結財務諸表提出会社の連結子会社に対する投資とこれに対応する当該連結子会社の資本の相殺消去その他必要とされる連結会社相互間の項目の消去をしなければならない。
Article 6When preparing interim consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments made by the company submitting the interim consolidated financial statements in consolidated subsidiary companies must be offset against the corresponding equity of the consolidated subsidiary companies, and any other items between the consolidated companies that need to be eliminated must be eliminated.
(持分法の適用)
(Application of Equity Method)
第七条非連結子会社及び関連会社に対する投資については、持分法により計算した価額をもって中間連結貸借対照表に計上しなければならない。ただし、次の各号の一に該当する会社に対する投資については、持分法を適用しないものとする。
Article 7(1)Investments in any non-consolidated subsidiary company or affiliated company must be recorded on an interim consolidated balance sheet by entering the values calculated by the equity method; provided, however, that the equity method is not to be applied to investments in a company that falls under either of the following categories:
財務及び営業又は事業の方針の決定に対する影響が一時的であると認められる関連会社
(i)an affiliated company that is found to temporarily have an impact on decisions on operational or business policy decisions ; or
持分法を適用することにより中間連結財務諸表提出会社の利害関係人の判断を著しく誤らせるおそれがあると認められる非連結子会社及び関連会社
(ii)a non-consolidated subsidiary company or affiliated company that is found to be likely to cause the interested parties of the company submitting the interim consolidated financial statements to make extremely erroneous assumptions, if the equity method is applied to it.
前項の規定により持分法を適用すべき非連結子会社及び関連会社のうち、その損益及び利益剰余金その他の項目からみて、持分法の適用の対象から除いても中間連結財務諸表に重要な影響を与えないものは、持分法の適用の対象から除くことができる。
(2)If any non-consolidated subsidiary company or affiliated company to which the equity method is to apply pursuant to the provisions of the preceding paragraph does not, in terms of its profit or loss and retained earnings and any other items, have a material influence on the interim consolidated financial statements even if the company is excluded from those to which the equity method is to apply, the company may be excluded from those to which the equity method is to apply.
(税効果会計の適用)
(The Use of Tax Effect Accounting)
第八条連結会社の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(中間連結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中間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。)を適用して中間連結財務諸表を作成しなければならない。
Article 8With regard to consolidated companies' corporate tax and any other taxes that are imposed on the amounts of profits as the tax base (hereinafter referred to as "corporate tax, etc."), interim consolidated financial statements must be prepared by using tax effect accounting (meaning an accounting process which, if the amounts of assets and liabilities recorded on the interim consolidated balance sheet and the amounts of assets and liabilities determined by calculating the taxable income is different, reasonably matches the amount of interim net income before the corporate tax, etc. is deducted with the amount of corporate tax, etc. through appropriate inter-period allocation of the amount of corporate tax, etc. pertaining to the differences; the same applies hereinafter).
(中間決算日の異なる子会社)
(Subsidiary Company with Different Interim Closing Date)
第九条その中間会計期間の末日が中間連結決算日と異なる連結子会社は、中間連結決算日において、中間連結財務諸表作成の基礎となる中間財務諸表を作成するために必要とされる中間決算を行わなければならない。ただし、当該連結子会社の中間会計期間の末日と中間連結決算日との差異が三か月を超えない場合において、当該中間会計期間に係る中間財務諸表を基礎として中間連結財務諸表を作成するときは、この限りでない。
Article 9Any consolidated subsidiary company whose last day of the interim accounting period differs from the interim consolidated closing date must, on the interim consolidated closing date, settle its accounts necessary for preparing interim financial statements that serve as the basis for preparation of interim consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the interim accounting period of the consolidated subsidiary company and the interim consolidated closing date is not more than three months, and interim consolidated financial statements are prepared based on the interim financial statements for the interim accounting period.
(連結の範囲等に関する記載)
(Notes Concerning Scope of Consolidation)
第十条連結の範囲に関する事項その他中間連結財務諸表作成のための基本となる重要な事項については、次に掲げる事項に区別して注記しなければならない。
Article 10(1)Particulars concerning the scope of consolidation and other material particulars that serve as the basis for preparing interim consolidated financial statements must be categorized into the following particulars and set down in the notes:
連結の範囲に関する事項
(i)particulars concerning the scope of consolidation;
持分法の適用に関する事項
(ii)particulars concerning the application of the equity method;
連結子会社の中間決算日等に関する事項
(iii)particulars concerning the interim closing date, etc. of consolidated subsidiary companies; and
会計方針に関する事項
(iv)particulars concerning accounting policies.
前項第一号に掲げる連結の範囲に関する事項については、次の各号に掲げる事項を記載するものとする。
(2)With regard to the particulars concerning the scope of consolidation set forth in item (i) of the preceding paragraph, the following particulars are to be entered:
連結子会社の数及び主要な連結子会社の名称
(i)the number of consolidated subsidiary companies and the names of major consolidated subsidiary companies;
非連結子会社がある場合には、主要な非連結子会社の名称及び連結の範囲から除いた理由
(ii)if it has non-consolidated subsidiary companies, the names of its major non-consolidated subsidiary companies and the reason that the non-consolidated subsidiary companies were excluded from the scope of consolidation;
他の会社等の議決権の過半数を自己の計算において所有しているにもかかわらず当該他の会社等を子会社としなかった場合には、当該他の会社等の名称及び子会社としなかった理由
(iii)if the relevant other company, etc. is not regarded as its subsidiary company even though it holds a majority of the voting rights in another company, etc. on its own account, the name of the relevant other company, etc. and the reason for not regarding it as its subsidiary company; and
開示対象特別目的会社(財務諸表等規則第八条の九第二号に規定する開示対象特別目的会社をいう。以下この号において同じ。)がある場合には、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
(iv)if it has any special purpose company to be disclosed (meaning a special purpose company to be disclosed as specified in Article 8-9, item (ii) of the Regulation on Financial Statements; hereinafter the same applies in this item), an outline of the special purpose company to be disclosed, an outline and the transaction amounts of transactions with the special purpose company to be disclosed, and any other material particulars.
第一項第二号に掲げる持分法の適用に関する事項については、次の各号に掲げる事項を記載するものとする。
(3)With regard to the particulars concerning the application of the equity method set forth in paragraph (1), item (ii), the following particulars are to be entered:
持分法を適用した非連結子会社又は関連会社の数及びこれらのうち主要な会社等の名称
(i)the number of non-consolidated subsidiary companies or affiliated companies to which the equity method is applied and the names of major companies among them;
持分法を適用しない非連結子会社又は関連会社がある場合には、これらのうち主要な会社等の名称
(ii)if it has non-consolidated subsidiary companies or affiliated companies to which the equity method is not applied, the names of major companies among them;
持分法を適用しない非連結子会社又は関連会社がある場合には、持分法を適用しない理由
(iii)if it has any non-consolidated subsidiary company or affiliated company to which the equity method is not applied, the reason that the equity method is not applied to it;
他の会社等の議決権の百分の二十以上、百分の五十以下を自己の計算において所有しているにもかかわらず当該他の会社等を関連会社としなかった場合には、当該他の会社等の名称及び関連会社としなかった理由
(iv)if the relevant other company, etc. is not regarded as its affiliated company even though it holds not less than 20 percent and not more than 50 percent of the voting rights in another company, etc. on its own account, the name of the relevant other company, etc. and the reason for not regarding it as its affiliated company; and
持分法の適用の手続について特に記載する必要があると認められる事項がある場合には、その内容
(v)if there are any particulars that are found particularly necessary to be entered with regard to the procedures for application of the equity method, the details thereof.
第一項第三号に掲げる連結子会社の中間決算日等に関する事項については、中間決算日が中間連結決算日と異なる連結子会社がある場合において、その内容及び当該連結子会社について中間連結財務諸表作成の基礎となる中間財務諸表を作成するための中間決算が行われたかどうかを記載するものとする。
(4)With regard to the particulars concerning the interim closing date, etc. of the consolidated subsidiary companies set forth in paragraph (1), item (iii), if it has any consolidated subsidiary company whose interim closing date differs from the interim consolidated closing date, the details thereof and whether or not the consolidated subsidiary company has settled its accounts for preparing interim financial statements that serve as the basis for preparation of interim consolidated financial statements are to be entered.
第一項第四号に掲げる会計方針に関する事項については、中間連結財務諸表作成のための基礎となる事項であって、投資者その他の中間連結財務諸表の利用者の理解に資するものを記載するものとする。
(5)With regard to the particulars concerning accounting policies set forth in paragraph (1), item (iv), the particulars that serve as the basis for preparation of interim consolidated financial statements and that help investors and other users to understand the interim consolidated financial statements are to be entered.
(連結の範囲又は持分法適用の範囲の変更に関する注記)
(Notes Concerning Changes in the Scope of Consolidation or Scope of Equity Method to Be Applied)
第十一条中間連結財務諸表作成のための基本となる重要な事項のうち、連結の範囲又は持分法適用の範囲を変更した場合には、その旨及び変更の理由を注記しなければならない。
Article 11Among the material particulars that serve as the basis for the preparation of interim consolidated financial statements, if the scope of consolidation or the scope of the equity method to be applied has been changed, a statement to that effect and the reason for the change must be set down in the notes.
(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 Concerning Changes in Accounting Policies Occasioned by Revision of Accounting Standards)
第十一条の二中間財務諸表等規則第五条(第一項ただし書、第二項ただし書及び第三項ただし書を除く。)の規定は、会計基準等(財務諸表等規則第八条の三第一項本文に規定する会計基準等をいう。次条において同じ。)の改正等(同項本文に規定する会計基準等の改正等をいう。次条において同じ。)に伴い会計方針の変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と、「財務諸表に」とあるのは「連結財務諸表に」と読み替えるものとする。
Article 11-2The provisions of Article 5 (excluding the proviso to paragraph (1), the proviso to paragraph (2), and the proviso to paragraph (3)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where changes are made in accounting policies occasioned by the revision, etc. of accounting standards, etc. (meaning the revision, etc. of accounting standards, etc. (meaning the accounting standards, etc. prescribed in the main clause of paragraph (1) of that Article; the same applies in the following Article) prescribed in the main clause of that paragraph; the same applies in the following Article). In this case, the terms "interim financial statements", "business year", "interim accounting period", and "financial statements" in Article 5 of the Regulation on Interim Financial Statements are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", "interim consolidated accounting period", and "consolidated financial statements" respectively.
(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 Concerning Changes in Accounting Policies Based on Justifiable Grounds Other than Revision of Accounting Standards)
第十一条の三中間財務諸表等規則第五条の二(第一項ただし書及び第二項ただし書を除く。)の規定は、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った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。
Article 11-3The provisions of Article 5-2 (excluding the proviso to paragraph (1) and the proviso to paragraph (2)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where changes are made in accounting policies based on justifiable grounds other than the revision, etc. of accounting standards, etc. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.
(表示方法の変更に関する注記)
(Notes Concerning Changes in Presentation Methods)
第十一条の四中間財務諸表等規則第五条の二の二(第四項を除く。)の規定は、表示方法の変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。
Article 11-4The provisions of Article 5-2-2 (excluding paragraph (4)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where a change is made in presentation method. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.
(会計上の見積りの変更に関する注記)
(Notes Concerning Changes in Accounting Estimates)
第十一条の五中間財務諸表等規則第五条の二の三の規定は、会計上の見積りの変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。
Article 11-5The provisions of Article 5-2-3 of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where a change in accounting estimate occurred. In this case, the term "interim financial statements" in that Article is deemed to be replaced with "interim consolidated financial statements".
(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 to Be Set Down If It Is Difficult to Distinguish Changes in Accounting Policies from Changes in Accounting Estimates)
第十一条の六中間財務諸表等規則第五条の二の四の規定は、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ついて準用する。この場合において、同条中「中間財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。
Article 11-6The provisions of Article 5-2-4 of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where it is difficult to distinguish a change in accounting policies from a change in accounting estimate. In this case, the term "interim financial statements" in that Article is deemed to be replaced with "interim consolidated financial statements".
(修正再表示に関する注記)
(Notes Concerning Restatement)
第十一条の七中間財務諸表等規則第五条の二の五の規定は、修正再表示を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。
Article 11-7The provisions of Article 5-2-5 of the Regulation on Interim Financial Statements apply mutatis mutandis to the restatement of the interim financial statements. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.
(重要な後発事象の注記)
(Notes Concerning Material Post-Balance Sheet Events)
第十二条中間連結決算日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の当該中間連結財務諸表に係る中間連結会計期間が属する連結会計年度(当該中間連結会計期間を除く。)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。ただし、その中間会計期間の末日が中間連結決算日と異なる子会社及び関連会社については、当該子会社及び関連会社の中間決算日後に発生した当該事象を注記しなければならない。
Article 12If any event that has a material impact on the financial position, operating results and cash flow situation of consolidated companies, and non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and after the consolidated fiscal year pertaining to the interim consolidated accounting period for the relevant interim consolidated financial statements (excluding the relevant interim consolidated accounting period) occurs after the interim consolidated closing date (hereinafter referred to as "material post-balance sheet events"), the event must be set down in the notes; provided, however, that, with regard to any subsidiary company or affiliated company whose last day of its interim accounting period differs from the interim consolidated closing date, the event that occurs after the interim closing date of the subsidiary company or affiliated company must be set down in the notes.
(追加情報の注記)
(Notes Concerning Additional Information)
第十三条この規則において特に定める注記のほか、中間連結財務諸表提出会社の利害関係人が企業集団の財政状態、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 13In addition to the notes particularly specified in this Regulation, if there are any particulars that are found to be necessary for interested parties of the company submitting interim consolidated financial statements to make adequate assumptions of the financial position, operating results and cash flow situation of the business group, the particulars must be set down in the notes.
(セグメント情報等の注記)
(Notes Concerning Segment Information)
第十四条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一号に定めるところにより注記しなければならない。
Article 14(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (hereinafter referred to as "segment information"), the following particulars must be set down in the notes as specified in Form No. 1:
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 amount of the net sales, profit or loss, assets, liabilities and other items of each reporting segment and the methods to calculate 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中間連結貸借対照表計上額又は中間連結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 sum of the amounts of the relevant items set forth in the preceding item and the amounts recorded on the interim consolidated balance sheet or the amounts recorded on the interim consolidated profit and loss statements for each account title corresponding to the relevant items and the description of the major differences.
報告セグメントに関連する情報(様式第二号において「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. 2), the following particulars must be set down in the notes as specified in that form:
製品及びサービスごとの情報
(i)information concerning each product and service;
地域ごとの情報
(ii)information concerning each region; and
主要な顧客ごとの情報
(iii)information of each major customer.
中間連結貸借対照表又は中間連結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三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 recorded on the interim consolidated balance sheet or the interim consolidated profit and loss statements, the outline of each reporting segment must be set down in the notes as specified in Form No. 3:
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 on 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 particulars that are not material.
(リース取引に関する注記)
(Notes Concerning Lease Transactions)
第十五条財務諸表等規則第八条の六(第四項を除く。)の規定は、リース取引について準用する。この場合において、同条第一項及び第三項中「財務諸表提出会社」とあるのは「連結会社」と、同条第一項第一号イ及び第二号並びに第二項中「当事業年度末」とあるのは「当中間連結会計期間末」と、同条第一項第二号ロ中「貸借対照表日後五年内」とあるのは「中間連結決算日の翌日から起算して五年以内の日」と、「貸借対照表日後五年超」とあるのは「中間連結決算日の翌日から起算して五年を経過した日以降」と、同条第二項中「一年内」とあるのは「中間連結決算日の翌日から起算して一年以内の日」と、同条第三項中「貸借対照表」とあるのは「中間連結貸借対照表」と読み替えるものとする。
Article 15The provisions of Article 8-6 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to lease transactions. In this case, the term "company submitting the financial statements" in paragraphs (1) and (3) of that Article is deemed to be replaced with "consolidated companies", the term "at the end of the current business year" in paragraph (1), item (i), (a) and item (ii) and paragraph (2) of that Article is deemed to be replaced with "at the end of the current interim consolidated accounting period", the phrases "within five years from the balance sheet date" and "after five years from the balance sheet date" in paragraph (1), item (ii), (b) of that Article are deemed to be replaced with "on the day within five years from the day following the interim consolidated closing date" and "after five years from the day following the interim consolidated closing date" respectively, the phrase "within one year" in paragraph (2) of that Article is deemed to be replaced with "on the day within one year from the day following the interim consolidated closing date", and the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "interim consolidated balance sheet".
(金融商品に関する注記)
(Notes Concerning Financial Instruments)
第十五条の二連結財務諸表規則第十五条の五の二第一項(第一号を除く。)及び第二項の規定は、金融商品について準用する。この場合において、同条第一項第二号中「連結決算日」とあるのは「中間連結決算日」と、「連結貸借対照表の」とあるのは「中間連結貸借対照表の」と、「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と、同項第三号中「連結貸借対照表に」とあるのは「中間連結貸借対照表に」と、「連結決算日」とあるのは「中間連結決算日」と、同条第二項中「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と読み替えるものとする。
Article 15-2The provisions of Article 15-5-2, paragraphs (1) (excluding item (i)) and (2) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to financial instruments. In this case, the terms "consolidated closing date", "of the consolidated balance sheet", and "amounts recorded on the consolidated balance sheet" in paragraph (1), item (ii) of that Article are deemed to be replaced with "interim consolidated closing date", "of the interim consolidated balance sheet", and "amounts recorded on the interim consolidated balance sheet" respectively, the terms "consolidated balance sheet" and "consolidated closing date" in item (iii) of that paragraph are deemed to be replaced with "interim consolidated balance sheet" and "interim consolidated closing date", respectively, and the term "amounts recorded on the consolidated balance sheet" in paragraph (2) of that Article is deemed to be replaced with "amounts recorded on the interim consolidated balance sheet".
(有価証券に関する注記)
(Notes Concerning Securities)
第十六条連結財務諸表規則第十五条の六第一項(第一号、第四号及び第五号を除く。)の規定は、有価証券について準用する。この場合において、同条第一項第二号及び第三号中「連結決算日」とあるのは「中間連結決算日」と、「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と読み替えるものとする。
Article 16The provisions of Article 15-6, paragraphs (1) (excluding items (i), (iv) and (v)) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to securities. In this case, the terms "consolidated closing date" and "amount recorded on the consolidated balance sheet" in paragraph (1), items (ii) and (iii) of that Article are deemed to be replaced with "interim consolidated closing date" and "amount recorded on the interim consolidated balance sheet" respectively.
(デリバティブ取引に関する注記)
(Notes Concerning Derivatives Transactions)
第十七条第十五条の二に規定する事項のほか、デリバティブ取引(ヘッジ会計(財務諸表等規則第八条第六十九項に規定する会計処理をいう。次項及び第四項において同じ。)が適用されていないものに限る。)については、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。次項において同じ。)の種類ごとの中間連結決算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、中間連結決算日における時価及び評価損益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 17(1)In addition to the particulars prescribed in Article 15-2, with regard to derivatives transactions (limited to those to which hedge accounting (meaning the accounting process prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements; the same applies in the following paragraph and paragraph (4)) is not used), the contract amount as of the interim consolidated closing date or the principal equivalent amount specified in the contract, the market price and valuation gain or loss as of the interim consolidated closing date must be set down in the notes, for each type of subject matter of the transaction (meaning currencies, money rates, shares, bonds, commodities and any other subject matter of the transaction; the same applies in the following paragraph); provided, however, that notes may be omitted for particulars that are not material.
前項の規定にかかわらず、デリバティブ取引のうちヘッジ会計が適用されているものについては、取引の対象物の種類ごとの中間連結決算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及び中間連結決算日における時価を注記することができる。
(2)Notwithstanding the provisions of the preceding paragraph, with regard to derivatives transactions to which hedge accounting is used, the contract amount as of the interim consolidated closing date or the principal equivalent amount specified in the contract, and the market price as of the interim consolidated closing date may be set down in the notes, for each type of subject matter of the transaction.
第一項に規定する事項は、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(財務諸表等規則第八条第十項第三号に規定する市場取引をいう。)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、中間連結決算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。
(3)The particulars prescribed in paragraph (1) that need to be entered must be categorized according to the type of transaction (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivatives transactions; the same applies in the following paragraph), market transaction (meaning the market transactions specified in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) or off-market transaction, particulars pertaining to a purchase contract or a sales contract, the period from the interim consolidated closing date to the settlement date for the trade or the length of period until the contract ends, and other particulars.
第二項に規定する事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象(財務諸表等規則第八条第六十九項に規定するヘッジ対象をいう。)及びその他の項目に区分して記載しなければならない。
(4)The particulars prescribed in paragraph (2) that need to be entered must be categorized according to the methods including hedge accounting, the type of transaction, the hedged items (meaning the hedged items specified in Article 8, paragraph (69) of the Regulation on Financial Statements), and other particulars.
(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 Concerning Granting or Issuance of Stock Options, Share Options in the Company or Shares in the Company)
第十七条の二財務諸表等規則第八条の十四第一項の規定は、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ついて準用する。この場合において、同項第一号中「事業年度」とあるのは、「中間連結会計期間」と読み替えるものとする。
Article 17-2The provisions of Article 8-14, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the cases where stock options or share options in the company have been granted or the shares in the company have been issued. In this case, the term "business year" in item (i) of that paragraph is deemed to be replaced with "interim consolidated accounting period".
(ストック・オプションに関する注記)
(Notes Concerning Stock Options)
第十七条の三中間財務諸表等規則第五条の九(第四項を除く。)の規定は、ストック・オプションを付与している場合について準用する。この場合において、同条第一項中「中間会計期間」とあるのは「中間連結会計期間」と、「中間財務諸表提出会社」とあるのは「中間連結財務諸表提出会社」と読み替えるものとする。
Article 17-3The provisions of Article 5-9 (excluding paragraph (4)) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the cases where stock options have been granted. In this case, the terms "interim accounting period" and "company submitting interim financial statements" in paragraph (1) of that Article are deemed to be replaced with "interim consolidated accounting period" and "company submitting interim consolidated financial statements".
(取得による企業結合が行われた場合の注記)
(Notes Concerning Acquisition Through Business Combination)
第十七条の四連結財務諸表規則第十五条の十二の規定は、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について準用する。この場合において、同条中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項第二号中「連結財務諸表」とあるのは「中間連結財務諸表」と、同項第十二号及び第三項第一号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。
Article 17-4The provisions of Article 15-12 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the case where an acquisition of another enterprise or a business segment of another enterprise has been done through business combination. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period", the term "consolidated financial statements" in paragraph (1), item (ii) of that Article is deemed to be replaced with "interim consolidated financial statements", and the term "consolidated profit and loss statements" in item (xii) of that paragraph and paragraph (3), item (i) is deemed to be replaced with "interim consolidated profit and loss statements".
第十七条の五削除
Article 17-5Deleted
(共通支配下の取引等の注記)
(Notes Concerning Common Control Transactions)
第十七条の六連結財務諸表等規則第十五条の十四の規定は、共通支配下の取引等について準用する。この場合において、同条中「連結会計年度」とあるのは、「中間連結会計期間」と読み替えるものとする。
Article 17-6The provisions of Article 15-14 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a common control transaction, etc. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period".
(共同支配企業の形成の注記)
(Notes Concerning Formation of Jointly Controlled Enterprises)
第十七条の七財務諸表等規則第八条の二十二(第三項を除く。)の規定は、共同支配企業の形成について準用する。この場合において、同条中「事業年度」とあるのは、「中間連結会計期間」と読み替えるものとする。
Article 17-7The provisions of Article 8-22 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to formation of jointly controlled enterprises. In this case, the term "business year" in that Article is deemed to be replaced with "interim consolidated accounting period".
(事業分離における分離元企業の注記)
(Notes Concerning Divesting Enterprise in Business Divestitures)
第十七条の八連結財務諸表規則第十五条の十六の規定は、重要な事業分離について準用する。この場合において、同条第一項及び第三項中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項第四号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。
Article 17-8The provisions of Article 15-16 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a material business divestiture. In this case, the term "consolidated fiscal year" in paragraphs (1) and (3) of that Article is deemed to be replaced with "interim consolidated accounting period" and the term "consolidated profit and loss statements" in paragraph (1), item (iv) of that Article is deemed to be replaced with "interim consolidated profit and loss statements".
(事業分離における分離先企業の注記)
(Notes Concerning Divested Enterprise in Business Divestitures)
第十七条の九財務諸表等規則第八条の二十四第一項の規定は、企業結合に該当しない事業分離について準用する。
Article 17-9The provisions of Article 8-24, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a business divestiture that does not fall under a business combination.
(子会社の企業結合の注記)
(Notes Concerning Acquisition of a Subsidiary Company Through Business Combination)
第十七条の十連結財務諸表規則第十五条の十八の規定は、子会社の企業結合について準用する。この場合において、同条中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項中「連結財務諸表提出会社」とあるのは「中間連結財務諸表提出会社」と、同項第四号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。
Article 17-10The provisions of Article 15-18 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to an acquisition of a subsidiary company through a business combination. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period", the term "company submitting consolidated financial statements" in paragraph (1) of that Article is deemed to be replaced with "company submitting interim consolidated financial statements" and the term "consolidated profit and loss statements" in item (iv) of that paragraph is deemed to be replaced with "interim consolidated profit and loss statements".
(企業結合に関する重要な後発事象等の注記)
(Notes Concerning Material Post-Balance Sheet Events Related to Business Combinations)
第十七条の十一財務諸表等規則第八条の二十五(第三項を除く。)の規定は、企業結合に関する重要な後発事象及び中間連結決算日までに主要な条件について合意をした企業結合であって同日までに完了していないものについて準用する。この場合において、同条中「貸借対照表日」とあるのは、「中間連結決算日」と読み替えるものとする。
Article 17-11The provisions of Article 8-25 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business combination and a business combination wherein an agreement on major conditions has been reached prior to the interim consolidated closing date, but has not been done by that date. In this case, the term "balance sheet date" in that Article is deemed to be replaced with "interim consolidated closing date".
(事業分離に関する重要な後発事象等の注記)
(Notes Concerning Material Post-Balance Sheet Events Related to Business Divestitures)
第十七条の十二財務諸表等規則第八条の二十六第一項の規定は、事業分離に関する重要な後発事象及び中間連結決算日までに主要な条件について合意をした事業分離であって同日までに完了していないものについて準用する。この場合において、同項中「貸借対照表日」とあるのは、「中間連結決算日」と読み替えるものとする。
Article 17-12The provisions of Article 8-26, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business divestiture and a business divestiture wherein an agreement major conditions has been reached prior to the interim consolidated closing date, but has not been done by that date. In this case, the term "balance sheet date" in that paragraph is deemed to be replaced with "interim consolidated closing date".
(子会社の企業結合に関する後発事象等の注記)
(Notes Concerning Post-Balance Sheet Events Related to Business Combinations Done by Subsidiary Companies)
第十七条の十三連結財務諸表規則第十五条の二十一の規定は、子会社の企業結合に関する後発事象及び主要な条件について合意をした子会社の行う企業結合であって中間連結決算日までに完了していないものについて準用する。この場合において、同条中「連結決算日」とあるのは、「中間連結決算日」と読み替えるものとする。
Article 17-13The provisions of Article 15-21 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a post-balance sheet event related to a business combination done by a subsidiary company, wherein an agreement on major conditions has been reached, but has not been done before the interim consolidated closing date. In this case, the term "consolidated closing date" in that Article is deemed to be replaced with "interim consolidated closing date".
(継続企業の前提に関する注記)
(Notes Concerning the Going Concern Assumption)
第十七条の十四中間財務諸表等規則第五条の十八の規定は、中間連結財務諸表提出会社について準用する。この場合において、同条中「中間貸借対照表日」とあるのは「中間連結決算日」と、同条第四号中「中間財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。
Article 17-14The provisions of Article 5-18 of the Regulation on Interim Financial Statements apply mutatis mutandis to a company submitting interim consolidated financial statements. In this case, the term "interim balance sheet date" in that Article is deemed to be replaced with "interim consolidated closing date" and the term "interim financial statements" in item (iv) of that Article is deemed to be replaced with "interim consolidated financial statements".
(資産除去債務に関する注記)
(Notes Concerning Asset Retirement Obligations)
第十七条の十五財務諸表等規則第八条の二十八第一項(第一号イ及びロを除く。)の規定は、資産除去債務について準用する。この場合において、同項中「貸借対照表」とあるのは「中間連結貸借対照表」と、「当該事業年度」とあるのは「当中間連結会計期間」と読み替えるものとする。
Article 17-15The provisions of Article 8-28, paragraph (1) (excluding item (i), (a) and (b)) of the Regulation on Financial Statements apply mutatis mutandis to asset retirement obligations. In this case, the terms "balance sheet" and "the relevant business year" in that paragraph are deemed to be replaced with "interim consolidated balance sheet" and "the current Interim consolidated accounting period" respectively.
(賃貸等不動産に関する注記)
(Notes Concerning Real Properties for Rent)
第十七条の十六連結財務諸表規則第十五条の二十四(第一号及び第四号を除く。)の規定は、賃貸等不動産(同条に規定する賃貸等不動産をいう。次項において同じ。)について準用する。この場合において、同条第二号中「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と、「連結会計年度」とあるのは「中間連結会計期間」と、同条第三号中「連結決算日」とあるのは「中間連結決算日」と読み替えるものとする。
Article 17-16(1)The provisions of Article 15-24 of the Regulation on Consolidated Financial Statements (excluding items (i) and (iv)) apply mutatis mutandis to real properties for rent, etc. (meaning a real property for rent, etc. as specified in that Article; the same applies in the following paragraph). In this case, the phrase "amount recorded on the consolidated balance sheet" and the term "consolidated fiscal year" in item (ii) of that Article are deemed to be replaced with "amount recorded on the interim consolidated balance sheet" and "interim consolidated accounting period" respectively, and the term "consolidated closing date" in item (iii) of that Article is deemed to be replaced with "interim consolidated closing date".
前項において準用する連結財務諸表規則第十五条の二十四第二号及び第三号に掲げる事項のうち、賃貸等不動産の中間連結貸借対照表計上額及び中間連結決算日における時価に前連結会計年度の末日に比して著しい変動が認められない場合には、その旨を記載することにより、これらの号に掲げる事項の注記を省略することができる。
(2)Among the particulars set forth in Article 15-24, items (ii) and (iii) of the Regulation on Consolidated Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph, if substantial fluctuations are not recognized in the amount of real properties for rent, etc. recorded on the interim consolidated balance sheet and the market price thereof as of the interim consolidated closing date compared to those of the last day of the previous consolidated fiscal year, notes may be omitted for the particulars set forth in those items by making a statement to that effect.
(棚卸資産に関する注記)
(Notes Concerning Inventory Assets)
第十七条の十七連結財務諸表規則第十五条の二十七の規定は、市場価格の変動により利益を得る目的をもって所有する棚卸資産について準用する。
Article 17-17The provisions of Article 15-27 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to inventory assets held for the purpose of earning profits from fluctuations in market prices.
(収益認識に関する注記)
(Notes Concerning Revenue Recognition)
第十七条の十八財務諸表等規則第八条の三十二(第四項及び第五項を除く。)の規定は、顧客との契約から生じる収益について準用する。この場合において、同条第一項中「財務諸表」とあるのは「中間連結財務諸表」と、同項第三号中「当事業年度末」とあるのは「当中間連結会計期間末」と、「翌事業年度以降」とあるのは「当中間連結会計期間の末日後」と読み替えるものとする。
Article 17-18(1)The provisions of Article 8-32 (excluding paragraphs (4) and (5)) of the Regulation on Financial Statements apply mutatis mutandis to revenues from contracts with customers. In this case, the term "financial statements" in paragraph (1) of that Article is deemed to be replaced with "interim consolidated financial statements", and the terms "at the end of the current business year" and "after the following business year" in item (iii) of that paragraph are deemed to be replaced with "at the end of the current interim consolidated accounting period" and "after the last day of the current interim consolidated accounting period", respectively.
前項において準用する財務諸表等規則第八条の三十二第一項第二号及び第三号に規定する事項については、顧客との契約に基づく履行義務の充足と当該契約から生じるキャッシュ・フローとの関係並びに前連結会計年度末において存在する顧客との契約から当連結会計年度以降に認識すると見込まれる収益の金額及び時期(これらに関連する顧客との契約から生じる収益を理解するための基礎となる情報を含む。)に重要な変動が認められない場合は、当該事項の記載を省略することができる。
(2)If significant changes are not recognized in the relationship between the fulfilment of performance obligations based on the contracts with customers and cash flows arising from those contracts, and the amount of the revenues from contracts with customers that exist at the end of the preceding consolidated accounting period and when it is expected to be recognized after the current consolidated accounting period (including information that serves as the basis for understanding revenues from contracts with customers related to these), the particulars prescribed in Article 8-32, paragraph (1), items (ii) and (iii) of the Regulation on Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph may be omitted.
(注記の方法)
(Methods to Include Things Noted)
第十八条第十条の規定による注記は、中間連結キャッシュ・フロー計算書の次に記載しなければならない。
Article 18(1)The things noted under Article 10 must be included immediately after the interim consolidated cash flow statements.
第十一条から第十一条の七までの規定による注記は、第十条の規定による注記の次に記載しなければならない。
(2)The things noted under Articles 11 through 11-7 must be included immediately after the notes under Article 10.
この規則(第十条から第十一条の七までを除く。)の規定による注記は、第十条から第十一条の七まで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、次に掲げる場合は、この限りでない。
(3)The things noted under this Regulation (excluding Articles 10 through 11-7) must be included immediately after the notes under Articles 10 through 11-7; provided, however, that this does not apply in the following cases:
第十条から第十一条の七までの規定により記載した事項と関係がある事項について、これと併せて記載を行った場合
(i)if particulars related to those that are entered pursuant to the provisions of Articles 10 through 11-7 are included along with the things noted; or
脚注(当該注記に係る事項が記載されている中間連結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。)として記載することが適当と認められるものについて、当該記載を行った場合
(ii)if particulars that are found appropriate to be included as footnotes (meaning the notes included at the end of the table or account statement in the interim consolidated financial statements in which the particulars pertaining to those notes are entered) are included as footnotes.
第十七条の十四の規定による注記は、前項の規定にかかわらず、中間連結キャッシュ・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、第十条の規定による注記は、第一項の規定にかかわらず、第十七条の十四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 things noted under Article 17-14 must be included immediately after the interim consolidated cash flow statements. In this case, notwithstanding the provisions of paragraph (1), the notes under Article 10 must be included immediately after the notes under Article 17-14.
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って、当該注記との関連を明らかにしなければならない。
(5)If the notes 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 clearly stated by using a method to append a symbol to the account title or another method similar thereto.
(金額の表示の単位)
(Units Used to Present Amounts)
第十九条中間連結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って表示するものとする。
Article 19The amounts in the account titles and any other particulars contained in interim consolidated financial statements are to be presented in units of millions of yen or thousands of yen.
第二章 中間連結貸借対照表
Chapter II Interim Consolidated Balance Sheets
第一節 総則
Section 1 General Provisions
(中間連結貸借対照表の記載方法)
(Methods to Make Entries in Interim Consolidated Balance Sheets)
第二十条中間連結貸借対照表の記載方法は、本章の定めるところによる。
Article 20(1)The methods to make entries in an interim consolidated balance sheet are governed by the provisions of this Chapter.
中間連結貸借対照表は、様式第四号により記載するものとする。
(2)Entries in an interim consolidated balance sheet are to be made using Form No. 4.
(資産、負債及び純資産の分類記載)
(Classification of Assets, Liabilities and Net Assets to Be Presented)
第二十一条資産、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 21Assets, liabilities and net assets must be entered in the assets section, liabilities section, and net assets section according to their respective categories.
(科目の記載の配列)
(Arrangement of Account Titles)
第二十二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 22The account titles of assets and liabilities are to be arranged in order of liquidity.
第二節 資産
Section 2 Assets
(資産の分類)
(Classification of Assets)
第二十三条資産は、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 23Assets to be included must be classified into current assets, fixed assets and deferred assets, and the assets categorized as fixed assets must be further classified into tangible fixed assets, intangible fixed assets, investments, and any other assets.
(各資産の範囲)
(Scope of Each Asset)
第二十四条財務諸表等規則第十五条から第十六条の二まで、第二十二条、第二十七条、第三十一条から第三十一条の四まで及び第三十六条の規定は、流動資産、有形固定資産、無形固定資産、投資その他の資産及び繰延資産の範囲について準用する。この場合において、財務諸表等規則第十五条から第十六条の二までの規定中「一年内」とあるのは「中間連結決算日の翌日から起算して一年以内の日」と、財務諸表等規則第二十二条第八号及び第二十七条第十二号中「財務諸表提出会社」とあるのは「連結会社」と、財務諸表等規則第三十一条第四号中「前払年金費用」とあるのは「退職給付に係る資産」と読み替えるものとする。
Article 24The provisions of Articles 15 through 16-2, 22, 27, 31 through 31-4, and 36 of the Regulation on Financial Statements apply mutatis mutandis to the scope of current assets, tangible fixed assets, intangible fixed assets, investments and other assets, and deferred assets. In this case, the term "within one year" in Articles 15 through 16-2 of the Regulation on Financial Statements is deemed to be replaced with "on the day within one year from the day following the interim consolidated closing date", the term "the company submitting financial statements" in Article 22, item (viii) and Article 27, item (xii) of the Regulation on Financial Statements is deemed to be replaced with "a consolidated company", and the term "prepaid pension cost" in Article 31, item (iv) of the Regulation on Financial Statements is deemed to be replaced with "net defined benefit asset".
(流動資産の区分表示)
(Categories of Current Assets to Be Presented)
第二十五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って掲記しなければならない。ただし、当該項目に属する資産の金額が資産の総額の百分の一以下のもので、他の項目に属する資産と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って一括して掲記することができる。
Article 25(1)Assets categorized as current assets must be recorded using the account title having a name that indicates the relevant assets, in accordance with the following categories of items; provided, however, that the amount of the relevant current assets categorized as those items whose amount is not more than one percent of the total amount of assets, which are found appropriate to be collectively presented with the assets categorized as other items, may be recorded collectively using the account title having an appropriate name:
現金及び預金
(i)cash and deposits;
受取手形、売掛金及び契約資産
(ii)negotiable instruments receivable, accounts receivable, and contract assets;
リース債権及びリース投資資産(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(財務諸表等規則第八条の十第一項第九号に規定する破産更生債権等をいう。)で一年内に回収されないことが明らかなものを除く。)
(iii)lease receivables and lease investment assets (limited to those that have arisen from ordinary transactions, and excluding bankruptcy or reorganization claims, etc. (meaning the bankruptcy or reorganization claims, etc. specified in Article 8-10, paragraph (1), item (ix) of the Regulation on Financial Statements) that are obviously not collectable within one year);
有価証券
(iv)securities;
棚卸資産(財務諸表等規則第十五条第五号から第十号までに掲げるものをいう。以下同じ。)
(v)inventory assets (meaning the assets set forth in Article 15, items (v) through (x) of the Regulation on Financial Statements); and
その他
(vi)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って別に掲記することを妨げない。
(2)If it is found appropriate to present assets categorized as the accounting items referred to in the items of the preceding paragraph, which are found appropriate to be presented separately, the provisions of that paragraph do not preclude the assets to be presented separately using the account title having a name that indicates the relevant assets.
第一項第六号の資産のうち、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って別に掲記しなければならない。
(3)Among the assets referred to in paragraph (1), item (vi), any assets whose amount exceeds five percent of the total amount of the assets must be recorded separately using the account title having a name that indicates the relevant assets.
(流動資産に係る引当金の表示)
(Allowances for Current Assets to Be Presented)
第二十六条財務諸表等規則第二十条(第三項を除く。)規定は、流動資産に属する資産に係る引当金について準用する。
Article 26The provisions of Article 20 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to allowances for assets that are categorized as current assets.
(有形固定資産の区分表示)
(Categories of Tangible Fixed Assets to Be Presented)
第二十七条有形固定資産に属する資産は、これを一括し、有形固定資産を示す名称を付した科目をもって掲記するものとする。ただし、有形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 27(1)Assets categorized as tangible fixed assets are to be recorded collectively using the account title having a name that indicates tangible fixed assets; provided, however, that this does not preclude the assets categorized as tangible fixed assets to be classified as an item that is found to be appropriate, and recorded using the account title having a name that indicates the relevant assets.
前項の規定にかかわらず、有形固定資産に属する資産のうちに、その金額が資産の総額の百分の五を超えるものがある場合には、当該資産を他の有形固定資産と区分し、それぞれその資産を示す名称を付した科目をもって掲記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if assets categorized as tangible fixed assets include any assets whose amount exceeds five percent of the total amount of the assets, the relevant assets must be separated from other tangible fixed assets and recorded using the account title having a name that indicates each of the assets.
(減価償却累計額の表示)
(Amounts of Accumulated Depreciation to Be Presented)
第二十八条財務諸表等規則第二十五条及び第二十六条第一項の規定は、建物、構築物その他の有形固定資産に対する減価償却累計額について準用する。
Article 28The provisions of Articles 25 and 26, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the amount of accumulated depreciation on buildings, structures, and any other tangible fixed assets.
(減損損失累計額の表示)
(Amount of Accumulated Impairment Loss to Be Presented)
第二十八条の二財務諸表等規則第二十六条の二(第五項を除く。)の規定は、有形固定資産に対する減損損失累計額について準用する。
Article 28-2The provisions of Article 26-2 (excluding paragraph (5)) of the Regulation on Financial Statements apply mutatis mutandis to the amount of accumulated impairment loss on tangible fixed assets.
(無形固定資産の区分表示)
(Categories of Intangible Fixed Assets to Be Presented)
第二十九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。ただし、第一号に掲げる項目に属する資産の金額が資産の総額の百分の一以下である場合には、第二号に掲げる項目に属する資産と一括して掲記することができる。
Article 29(1)Assets categorized as intangible fixed assets must be recorded using the account title having a name that indicates the relevant assets, in accordance with the following categories of items; provided, however, that the assets categorized as the accounting items set forth in item (i) whose amount is not more than one percent of the total amount of the assets may be recorded collectively with the assets categorized as accounting items set forth in item (ii):
のれん
(i)goodwill; and
その他
(ii)others.
前項第二号の資産のうち、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って別に掲記しなければならない。
(2)Among the assets referred to in item (ii) of the preceding paragraph, any assets whose amount exceeds five percent of the total amount of the assets must be recorded separately using the account title having a name that indicates the relevant assets.
連結会社の投資がこれに対応する連結子会社の資本の金額を超えることにより生じる差額は、のれんに含めて表示する。
(3)A difference resulting from the investments made by consolidated companies that exceeds the amount of corresponding equity of consolidated subsidiary companies is presented as goodwill that includes the difference.
(無形固定資産の減価償却累計額の表示)
(Amounts of Accumulated Amortization for Intangible Fixed Assets to Be Presented)
第三十条財務諸表等規則第三十条の規定は、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について準用する。
Article 30The provisions of Article 30 of the Regulation on Financial Statements apply mutatis mutandis to the amounts of accumulated amortization and the amount of accumulated impairment loss on intangible fixed assets.
(投資その他の資産の区分表示)
(Categories of Investments and Other Assets to Be Presented)
第三十一条投資その他の資産に属する資産は、これを一括し、投資その他の資産を示す名称を付した科目をもって掲記するものとする。ただし、投資その他の資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 31(1)Assets categorized as investments and other assets are to be recorded collectively using the account title having a name that indicates investments and other assets; provided, however, that this does not preclude assets categorized as investments and other assets to be classified as an accounting item that is found to be appropriate, and recorded using the account title having a name that indicates the relevant assets.
第二十七条第二項の規定は、投資その他の資産について準用する。
(2)The provisions of Article 27, paragraph (2) apply mutatis mutandis to investments and other assets.
(投資その他の資産に係る引当金の表示)
(Allowances for Investments and Other Assets to Be Presented)
第三十二条財務諸表等規則第三十四条において準用する財務諸表等規則第二十条(第三項を除く。)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 32The provisions of Article 20 (excluding paragraph (3)) of the Regulation on Financial Statements as applied mutatis mutandis pursuant to Article 34 of that Regulation apply mutatis mutandis to allowances for assets categorized as investments and other assets.
(繰延資産の区分表示)
(Categories of Deferred Assets to Be Presented)
第三十三条繰延資産に属する資産は、これを一括し、繰延資産を示す名称を付した科目をもって掲記するものとする。ただし、繰延資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 33(1)Assets categorized as deferred assets are to be recorded collectively using the account title having a name that indicates deferred assets; provided, however, that this does not preclude assets categorized as deferred assets to be classified as an accounting item that is found to be appropriate, and recorded using the account title having a name that indicates the relevant assets.
第二十七条第二項の規定は、繰延資産について準用する。
(2)The provisions of Article 27, paragraph (2) apply mutatis mutandis to deferred assets.
(繰延資産の償却累計額の表示)
(Amounts of Accumulated Amortization for Deferred Assets to Be Presented)
第三十四条財務諸表等規則第三十八条の規定は、繰延資産に対する償却累計額について準用する。
Article 34The provisions of Article 38 of the Regulation on Financial Statements apply mutatis mutandis to the amounts of accumulated amortization for deferred assets.
(担保資産の注記)
(Notes Concerning Collateral Assets)
第三十五条財務諸表等規則第四十三条の規定は、担保に供されている資産について準用する。
Article 35The provisions of Article 43 of the Regulation on Financial Statements apply mutatis mutandis to assets that have been used as collateral.
第三節 負債
Section 3 Liabilities
(負債の分類)
(Classification of Liabilities)
第三十六条負債は、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 36Liabilities to be entered must be classified as current liabilities and fixed liabilities.
(各負債の範囲)
(Scope of Each Liability Type)
第三十七条財務諸表等規則第四十七条から第四十八条の三まで及び第五十一条から第五十一条の四までの規定は、流動負債及び固定負債の範囲について準用する。この場合において、財務諸表等規則第四十七条、第四十八条の二及び第四十八条の三の規定中「一年内」とあるのは、「中間連結決算日の翌日から起算して一年以内の日」と読み替えるものとする。
Article 37The provisions of Articles 47 to 48-3 and 51 to 51-4 of the Regulation on Financial Statements apply mutatis mutandis to the scope of current liabilities and fixed liabilities. In this case, the term "within one year" in Articles 47, 48-2, and 48-3 of the Regulation on Financial Statements is deemed to be replaced with "on the day within one year from the day following the interim consolidated closing date".
第三十七条の二連結財務諸表規則第三十六条の二の規定は、固定負債の範囲について準用する。
Article 37-2The provisions of Article 36-2 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the scope of fixed liabilities.
(流動負債の区分表示)
(Categories of Current Liabilities to Be Presented)
第三十八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って掲記しなければならない。ただし、第五号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と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って一括して掲記することができる。
Article 38(1)Liabilities categorized as current liabilities must be recorded using the account title having a name that indicates the liabilities, in accordance with the following categories of accounting items; provided, however, that liabilities categorized as an accounting item other than that set forth in item (v) whose amount is not more than one percent of the sum of liabilities and net assets, which are found appropriate to be presented collectively with liabilities categorized as another accounting item, may be recorded collectively using the account title having an appropriate name:
支払手形及び買掛金
(i)negotiable instruments payable and accounts payable;
短期借入金(金融手形及び当座借越を含む。)
(ii)short-term borrowings (including finance negotiable instruments and overdrafts);
リース債務
(iii)lease obligations;
未払法人税等
(iv)accrued corporate tax, etc.;
引当金
(v)allowances;
資産除去債務
(vi)asset retirement obligations; and
その他
(vii)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って別に掲記することを妨げない。
(2)If liabilities categorized as any of the accounting items referred to in the items of the preceding paragraph, which are found to be appropriate to be presented separately, the provisions of that paragraph does not preclude the liabilities to be recorded separately using the account title having a name that indicates the relevant liabilities.
第一項第五号の引当金のうちに、その金額が負債及び純資産の合計額の百分の一を超えるものがある場合には、当該引当金の設定目的を示す名称を付した科目をもって掲記しなければならない。
(3)If the allowances referred to in paragraph (1), item (v) include any allowances whose amount exceeds one percent of the sum of liabilities and net assets, the allowances must be recorded separately using the account title having a name that indicates the purpose for setting up the relevant allowances.
第一項第七号に掲げる項目に属する負債のうち、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って別に掲記しなければならない。
(4)Among the liabilities categorized as the accounting item set forth in paragraph (1), item (vii), any liabilities whose amount exceeds five percent of the sum of liabilities and net assets must be recorded separately using the account title having a name that indicates the relevant liabilities.
(固定負債の区分表示)
(Categories of Fixed Liabilities to Be Presented)
第三十九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って掲記しなければならない。ただし、第四号及び第五号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と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って一括して掲記することができる。
Article 39(1)Liabilities categorized as fixed liabilities must be recorded using the account title having a name that indicates the liabilities, in accordance with the following categories of accounting items; provided, however, that a liability categorized as an item other than that set forth in items (iv) and (v) whose amount is not more than one percent of the sum of liabilities and net assets, which is found to be appropriate to be presented collectively with liabilities categorized as another accounting item, may be recorded collectively using the account title having an appropriate name:
社債
(i)corporate bonds;
長期借入金(金融手形を含む。以下同じ。)
(ii)long-term borrowings (including finance negotiable instruments; the same applies hereinafter);
リース債務
(iii)lease obligations;
引当金
(iv)allowances;
退職給付に係る負債
(v)net defined benefit liability;
資産除去債務
(vi)asset retirement obligations;
負ののれん
(vii)negative goodwill; and
その他
(viii)others.
前条第二項の規定は、前項の場合に準用する。
(2)The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the cases referred to in the preceding paragraph.
前条第三項の規定は、第一項第四号の引当金について準用する。
(3)The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the allowances referred to in paragraph (1), item (iv).
前条第四項の規定は、第一項第七号に掲げる項目に属する負債について準用する。
(4)The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to liabilities categorized as the accounting item set forth in paragraph (1), item (vii).
連結会社の投資がこれに対応する連結子会社の資本の金額に満たないことにより生じる差額は、負ののれんに含めて表示する。
(5)A difference resulting from investments made by consolidated companies, which is less than the amount of corresponding equity of consolidated subsidiary companies, is presented as negative goodwill that includes the difference.
(偶発債務の注記)
(Notes Concerning Contingent Liabilities)
第四十条連結会社に係る偶発債務(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 40If there are any contingent liabilities (meaning guarantees of debts (including those that have the same effect as a debt guarantee), obligations to compensate in relation to contentious cases, and other liabilities that have not actually arisen but may probably be paid by the business in the future) pertaining to any consolidated company, the details and amount thereof must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material.
第四十一条削除
Article 41Deleted.
(企業結合に係る特定勘定の注記)
(Notes Concerning Specified Accounts for Business Combination)
第四十二条財務諸表等規則第五十六条第一項の規定は、企業結合に係る特定勘定の注記について準用する。
Article 42The provisions of Article 56, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to specified accounts for a business combination.
(棚卸資産及び工事損失引当金の表示)
(Inventory Assets and Reserves for Losses on Construction Contracts to Be Presented)
第四十三条財務諸表等規則第五十四条の四(第四項を除く。)の規定は、棚卸資産及び工事損失引当金の表示について準用する。
Article 43The provisions of Article 54-4 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to the inventory assets and reserves for losses on construction contracts to be presented.
(特別目的会社の債務等の区分表示)
(Categories of Liabilities of a Special Purpose Company to Be Presented)
第四十三条の二連結財務諸表規則第四十一条の二の規定は、連結の範囲に含めた特別目的会社(財務諸表等規則第八条第七項に規定する特別目的会社をいう。)が有するノンリコース債務(連結財務諸表規則第四十一条の二第一項に規定するノンリコース債務をいう。)及び当該ノンリコース債務に対応する資産について準用する。
Article 43-2The provisions of Article 41-2 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to non-recourse debts (meaning non-recourse debts as specified in Article 41-2, paragraph (1) of the Regulation on Consolidated Financial Statements) held by a special purpose company (meaning a special purpose company as specified in Article 8, paragraph (7) of the Regulation on Financial Statements) included in the scope of consolidation and the assets corresponding to the non-recourse debts.
第四節 純資産
Section 4 Net Assets
(純資産の分類)
(Classification of Net Assets)
第四十四条純資産は、株主資本、その他の包括利益累計額、新株予約権及び非支配株主持分に分類して記載しなければならない。
Article 44Net assets to be entered must be classified into shareholders' equity, accumulated other comprehensive income, share options, and non-controlling interests.
(株主資本の分類及び区分表示)
(Classification of Shareholders' Equity and Categories Thereof to Be Presented)
第四十五条株主資本は、資本金、資本剰余金及び利益剰余金に分類し、それぞれ、資本金、資本剰余金及び利益剰余金の科目をもって掲記しなければならない。
Article 45(1)Shareholders' equity must be classified into stated capital, capital surplus, and retained earnings, and must be set down using the account titles for stated capital, capital surplus, and retained earnings respectively.
財務諸表等規則第六十二条、第六十三条第二項及び第六十五条第二項の規定は、新株式申込証拠金及び法律で定める準備金で資本準備金又は利益準備金に準ずるものについて準用する。
(2)The provisions of Article 62, Article 63, paragraph (2), and Article 65, paragraph (2) of the Regulation on Financial Statements apply mutatis mutandis to a deposit for subscriptions to shares and to any reserves specified by law that are equivalent to capital reserves or retained earnings reserves.
連結財務諸表規則第四十三条第三項及び第四項の規定は、自己株式及び自己株式申込証拠金について準用する。
(3)The provisions of Article 43, paragraphs (3) and (4) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to treasury shares and a deposit for subscriptions to treasury shares.
(その他の包括利益累計額の分類及び区分表示)
(Classification of Accumulated Other Comprehensive Income and Categories Thereof to Be Presented)
第四十五条の二連結財務諸表規則第四十三条の二の規定は、その他の包括利益累計額について準用する。
Article 45-2The provisions of Article 43-2 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to accumulated other comprehensive income.
(新株予約権の表示)
(Share Options to Be Presented)
第四十五条の三連結財務諸表規則第四十三条の三の規定は、新株予約権について準用する。この場合において、同条第二項中「連結財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。
Article 45-3The provisions of Article 43-3 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to share options. In this case, the term "consolidated financial statements" in paragraph (2) of that Article is deemed to be replaced with "interim consolidated financial statements".
(非支配株主持分の表示)
(Non-Controlling Interests to Be Presented)
第四十五条の四非支配株主持分は、非支配株主持分の科目をもって掲記しなければならない。
Article 45-4Non-Controlling Interests must be recorded using the account title for non-controlling interests.
(一株当たり純資産額の注記)
(Notes Concerning Earnings per Share of Net Assets)
第四十六条一株当たり純資産額は、注記しなければならない。
Article 46(1)The per-share amount of net assets must be set down in the notes.
中間財務諸表等規則第三十六条の三第二項の規定は、当中間連結会計期間又は中間連結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ついて準用する。この場合において、同項第二号中「前事業年度」とあるのは、「前連結会計年度」と読み替えるものとする。
(2)The provisions of Article 36-3, paragraph (2) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where any consolidation of shares or share split has been done during the current interim consolidated accounting period or after the interim consolidated balance sheet date. In this case, the term "previous business year" in item (ii) of that paragraph is deemed to be replaced with "previous consolidated fiscal year".
第五節 雑則
Section 5 Miscellaneous Provisions
(特別法上の準備金等)
(Reserves Under the Special Laws)
第四十七条法令の規定により準備金又は引当金の名称をもっ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、第二十二条及び第三十六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 47(1)Reserves or allowances that need to be recorded using the name for reserves or allowances pursuant to the provisions of laws and regulations, which are not appropriate to be recorded in the assets section or liabilities section (hereinafter referred to as "reserves, etc.") must be entered separately by adding another category immediately after the fixed liabilities, notwithstanding the provisions of Articles 22 and 36.
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って掲記し、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 recorded using the account title having a name that indicates the purpose for setting aside the reserves, etc., and the provisions of law or regulations that provide for the recording 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)Whether or not the reserves, etc., are recognized as reserves to be used within one year must be set down in the notes; provided, however, that this does not apply to the reserves, etc. if it is difficult to determine it.
(別記事業の資産及び負債の分類)
(Classification of Assets and Liabilities of Businesses Listed Separately)
第四十八条企業集団の主たる事業が、財務諸表等規則別記に掲げる事業(以下「別記事業」という。)である場合において、その資産及び負債を第二十三条及び第三十六条の規定による分類により記載することが適当でないと認められるときは、これらの規定にかかわらず、当該別記事業を営む会社の財務諸表について適用される法令又は準則(財務諸表等規則第二条に規定する法令又は準則をいう。以下同じ。)に定める分類に準じて記載することができる。
Article 48If the main business of a business group is a business set forth in the appended list of the Regulation on Financial Statements (hereinafter referred to as a "business listed separately"), and it is found to be inappropriate to enter its assets and liabilities according to the classification under Articles 23 and 36, notwithstanding these provisions, the assets and liabilities may be entered according to the classification as specified by laws and regulations or rules (meaning the laws and regulations, or rules as provided for in Article 2 of the Regulation on Financial Statements; the same applies hereinafter) applicable to the financial statements of the companies engaged in the business listed separately.
(指定法人の純資産の記載)
(Entries of Net Assets of Designated Corporations)
第四十九条指定法人が、中間連結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記載しなければならない。
Article 49If a designated corporation prepares an interim consolidated balance sheet, and 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 specified in the provisions of laws and regulations, or rules applicable to its financial statements. In this case, the governing laws and regulations, or rules must be included in the notes.
(別記事業の資産及び負債の科目の記載)
(Entries of Account Titles for Assets and Liabilities of Businesses Listed Separately)
第五十条連結会社が営む事業のうちに別記事業がある場合において、当該別記事業に係る資産又は負債について、第二十五条第一項、第二十七条第一項、第二十九条第一項、第三十一条第一項、第三十八条第一項及び第三十九条第一項に規定する項目の区分に従い科目の記載をすることが適当でないと認められるときは、これらの規定にかかわらず、当該別記事業を営む会社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 50(1)If the business conducted by any consolidated company includes a business listed separately, and it is found to be inappropriate to enter the account titles for assets and liabilities of the business listed separately according to the categories of the accounting items as specified in Article 25, paragraph (1), Article 27, paragraph (1), Article 29, paragraph (1), Article 31, paragraph (1), Article 38, paragraph (1), and Article 39, paragraph (1), notwithstanding these provisions, those account titles may be entered in an equivalent manner as specified in the provisions of laws and regulations, or rules applicable to the financial statements of the company engaged in the business listed separately.
前項の場合において、資産及び負債の科目を一括し、又は区別して掲記する基準は、この規則の定めるところに準ずるものとする。
(2)In the cases referred to in the preceding paragraph, the standards for recording the account titles for assets and liabilities collectively or separately are as specified in the provisions of this Regulation.
第三章 中間連結損益計算書
Chapter III Interim Consolidated Profit and Loss Statements
第一節 総則
Section 1 General Provisions
(中間連結損益計算書の記載方法)
(Methods to Make Entries in an Interim Consolidated Profit and Loss Statement)
第五十一条中間連結損益計算書の記載方法は、本章の定めるところによる。
Article 51(1)The methods to make entries in an interim consolidated profit and loss statements are governed by the provisions of this Chapter.
中間連結損益計算書は、様式第五号により記載するものとする。
(2)Entries in an interim consolidated profit and loss statements are to be made using Form No. 5.
(収益及び費用の分類)
(Classification of Revenues and Expenses)
第五十二条収益又は費用は、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 52Revenues and expenses must be classified into account titles having a name that indicates the following accounting items and entered:
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.
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)
(Method to Present Net Sales)
第五十三条売上高は、売上高を示す名称を付した科目をもって掲記しなければならない。
Article 53Net sales must be recorded using the account title having a name that indicates the net sales.
(売上原価の表示方法)
(Methods to Present Cost of Sales)
第五十四条売上原価は、売上原価を示す名称を付した科目をもって掲記しなければならない。
Article 54The cost of sales must be recorded using the account title having a name that indicates the cost of sales.
(売上総損益金額の表示)
(Gross Profits or Losses on Sales to Be Presented)
第五十五条売上高と売上原価との差額は、売上総利益金額又は売上総損失金額として記載しなければならない。
Article 55The difference between the net sales and the cost of sales must be entered 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表示方法)
(Method to Present Selling Expenses and General and Administrative Expenses)
第五十六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っ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 56(1)Selling expenses and general and administrative expenses must be classified into expense items that are found to be appropriate, and recorded using the account title having a name that indicates the relevant expenses; provided, however, that this does not preclude the expenses to be recorded using the account title for selling expenses, the account title for general and administrative expenses, or the account title for selling expenses and general and administrative expenses collectively, and the major expense items and amounts thereof to be set down in the notes.
前項ただし書に規定する主要な費目とは、退職給付費用及び引当金繰入額(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用をいう。
(2)The major expense items as specified in the proviso to the preceding paragraph include the retirement benefit expenses and provision of allowance (excluding the expense items whose amount is small) and any other expense items whose amount exceeds ten percent of the sum of selling expenses and general and administrative expenses.
(営業損益金額の表示)
(Amount of Operating Profit and Loss to Be Presented)
第五十七条売上総利益金額又は売上総損失金額に販売費及び一般管理費の総額を加減した額は、営業利益金額又は営業損失金額として記載しなければならない。
Article 57The amount obtained by adding or subtracting the total amount of selling expenses and general and administrative expenses to or from the gross profit on sales or the gross loss on sales must be entered as the amount of operating income or 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)
(Method to Present Non-Operating Revenues)
第五十八条営業外収益に属する収益は、受取利息(有価証券利息を含む。)、受取配当金、有価証券売却益、持分法による投資利益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っ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って掲記することができる。
Article 58Revenues categorized as non-operating revenues must be recorded using the account title having a name that indicates the revenues, according to the categories including interest income (including interest on securities), dividends income, gain on sales of securities, investment return under the equity method, and others; provided, however, that any revenue whose amount is not more than ten percent of the total amount of non-operating revenues, which is found appropriate to be presented collectively may be recorded using the account title having a name that indicates the relevant revenues collectively.
(営業外費用の表示方法)
(Method to Present Non-Operating Expenses)
第五十九条営業外費用に属する費用は、支払利息(社債利息を含む。)、有価証券売却損、持分法による投資損失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っ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って掲記することができる。
Article 59Expenses categorized as non-operating expenses must be recorded using the account title having a name that indicates the relevant expenses, according to the categories of interest expenses (including interest on corporate bonds), losses on sales of securities, investment losses under the equity method, and others; provided, however, that any expenses whose amount is not more than ten percent of the total amount of non-operating expenses, which is found appropriate to be presented collectively, may be recorded using the account title having a name that indicates the expenses collectively.
(経常損益金額の表示)
(Amount of Ordinary Income and Loss to Be Presented)
第六十条営業利益金額又は営業損失金額に営業外収益の総額及び営業外費用の総額を加減した額は、経常利益金額又は経常損失金額として記載しなければならない。
Article 60The amount obtained by adding or subtracting the total amount of non-operating revenues or the total amount of non-operating expenses to or from the amount of operating income or the amount of operating loss must be entered 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)
(Method to Present Extraordinary Profit)
第六十一条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っ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って掲記することができる。
Article 61Profits categorized as extraordinary profit must be recorded using the account title having a name that indicate the profits, according to the categories of gain on sales of fixed assets, gain on negative goodwill and others; provided, however, that any profits whose amount is not more than ten percent of the total amount of extraordinary profit, which are found appropriate to be presented collectively, may be recorded using the account title having a name that indicates the profits collectively.
(特別損失の表示方法)
(Method to Present Extraordinary Loss)
第六十二条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っ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って掲記することができる。
Article 62Losses categorized as extraordinary loss must be recorded using the account title having a name that indicates the losses, according to the categories of loss on sales of fixed assets, impairment loss, disaster loss, and others; provided, however, that any loss whose amount is not more than ten percent of the total amount of extraordinary loss, which is found appropriate to be presented collectively may be recorded using the account title having a name that indicates the losses collectively.
(減損損失に関する注記)
(Notes Concerning Impairment Loss)
第六十二条の二財務諸表等規則第九十五条の三の二第一項の規定は、減損損失を認識した資産又は資産グループ(同条に規定する資産グループをいう。)について準用する。
Article 62-2The provisions of Article 95-3-2, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to assets or asset groups (meaning the asset groups defined in that Article) for which impairment loss have been recognized.
(企業結合に係る特定勘定の取崩益の注記)
(Notes Concerning Gains on Reversal of Specified Accounts for Business Combination)
第六十二条の三財務諸表等規則第九十五条の三の三第一項の規定は、企業結合に係る特定勘定の取崩益の注記について準用する。
Article 62-3The provisions of Article 95-3-3, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis pursuant to gains on reversal of specified accounts for a business combination.
(税金等調整前中間純損益の表示)
(Interim Net Income or Net Loss Before Tax to Be Presented)
第六十三条経常利益金額又は経常損失金額に特別利益の総額及び特別損失の総額を加減した額は、税金等調整前中間純利益金額又は税金等調整前中間純損失金額として記載しなければならない。
Article 63The amount obtained by adding or subtracting the total amount of extraordinary profit or total amount of extraordinary loss to or from the amount of ordinary income or amount of ordinary loss must be entered as the amount of interim net income before tax or the amount of interim net loss before tax.
第六節 中間純利益又は中間純損失
Section 6 Interim Net Income or Interim Net Loss
(中間純利益又は中間純損失)
(Interim Net Income or Interim Net Loss)
第六十四条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って、税金等調整前中間純利益金額又は税金等調整前中間純損失金額の次に記載しなければならない。
Article 64(1)The amount of the items set forth in the following items must be entered using the account title having a name that indicates the description thereof, immediately after the amount of interim net income before tax or the amount of interim net loss before tax:
当中間連結会計期間に係る法人税、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 the amount of profits as the tax base; the same applies in the following item) for the current interim consolidated accounting period;
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 recorded using the tax effect accounting); and
税金等調整前中間純利益又は税金等調整前中間純損失のうち少数株主持分に属するもの
(iii)the amount of interim net income before tax or the amount of interim net loss before tax, which is part of minority shareholders' equity.
前項第一号及び第二号に掲げる項目については、当該項目を一括して記載することができる。ただし、この場合にはその旨を注記しなければならない。
(2)The accounting items set forth in items (i) and (ii) of the preceding paragraph may be entered collectively; provided, however, that in this case, a statement to that effect must be set down in the notes.
税金等調整前中間純利益金額又は税金等調整前中間純損失金額に第一項各号に掲げる項目の金額を加減した金額は、中間純利益金額又は中間純損失金額として記載しなければならない。
(3)The amount obtained by adding or subtracting the amount of the accounting items set forth in the respective items of paragraph (1) to or from the amount of interim net income before tax or the amount of interim net loss before tax must be entered as the amount of interim net income or the amount of interim net loss.
中間純利益又は中間純損失のうち非支配株主持分に帰属する金額は、その内容を示す名称を付した科目をもって、中間純利益金額又は中間純損失金額の次に記載しなければならない。
(4)The amount of the interim net income or the interim net loss, whichever is attributed to non-controlling interests must be entered using the account title having a name that indicates the description thereof, immediately after the amount of interim net income or the amount of interim net loss.
中間純利益金額又は中間純損失金額に中間純利益又は中間純損失のうち非支配株主持分に帰属する金額を加減した金額は、親会社株主に帰属する中間純利益金額又は親会社株主に帰属する中間純損失金額として記載しなければならない。
(5)The amount obtained by adding or subtracting the amount that is attributed to non-controlling interests of either the interim net income or the interim net loss, to or from the amount of interim net income or amount of interim net loss must be entered as the amount of interim net income attributable to owners of the parent company or the amount of interim net loss attributable to owners of the parent company.
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っ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。
(6)If there are taxes to be paid or refund of tax due to correction or determination, etc. of corporate tax, etc., the amounts are to be entered using the account title having a name that indicates the description thereof, immediately after the item set forth in paragraph (1), item (i); provided, however, that those amounts may be presented as the amount of the item set forth in paragraph (1), item (i) that include the taxes to be paid or refund of tax if those amounts are immaterial.
(一株当たり中間純損益金額に関する注記)
(Notes Concerning Earnings per Share of Interim Net Income or Net Loss)
第六十五条一株当たり中間純利益金額又は中間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 65(1)The earnings per share of interim net income or earnings per share of interim net loss, and the basis for calculation thereof must be set down in the notes.
中間財務諸表等規則第五十二条の二第二項の規定は、当中間連結会計期間又は中間連結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ついて準用する。この場合において、同項中「中間会計期間」とあるのは「中間連結会計期間」と、「中間貸借対照表日」とあるのは「中間連結貸借対照表日」と、「事業年度」とあるのは「連結会計年度」と読み替えるものとする。
(2)The provisions of Article 52-2, paragraph (2) of the Regulation on Interim Financial Statements apply mutatis mutandis to the cases where any consolidation of shares or share split has been done during the current interim consolidated accounting period or after the interim consolidated balance sheet date. In this case, the terms "interim accounting period", "interim balance sheet date", and "business year" in that paragraph are deemed to be replaced with "interim consolidated accounting period", "interim consolidated balance sheet date", and "consolidated fiscal year" respectively.
(潜在株式調整後一株当たり中間純利益金額に関する注記)
(Notes Concerning Diluted Earnings per Share of Interim Net Income)
第六十五条の二中間財務諸表等規則第五十三条の規定は、潜在株式調整後一株当たり中間純利益金額に関する注記について準用する。この場合において、同条第二項中「事業年度」とあるのは、「連結会計年度」と読み替えるものとする。
Article 65-2The provisions of Article 53 of the Regulation on Interim Financial Statements apply mutatis mutandis to the note concerning a diluted earnings per share of interim net income. In this case, the term "business year" in paragraph (2) of that Article is deemed to be replaced with "consolidated fiscal year".
第七節 雑則
Section 7 Miscellaneous Provisions
(持分法による投資利益等の表示)
(Investment Return to be Presented Under the Equity Method)
第六十六条持分法による投資利益と持分法による投資損失が生ずる場合には、これらを相殺して表示することができる。
Article 66If investment return and investment loss under the equity method occur, the amount obtained by offsetting one against the other may be presented.
(特別法上の準備金等の繰入額又は取崩額)
(Provision or Reversal of Reserves Under the Special Laws)
第六十七条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って掲記しなければならない。
Article 67If a provision or reversal of reserves, etc. is set aside, the amount of the provision or reversal must be recorded as an extraordinary loss or extraordinary profit using the account title having a name that indicates the relevant provision or reversal.
(売上高又は営業費用に著しい季節的変動がある場合の注記)
(Notes Concerning Significant Seasonal Fluctuations in Net Sales or Operating Expenses)
第六十八条事業の性質上、売上高又は営業費用(売上原価並びに販売費及び一般管理費の合計をいう。)に著しい季節的変動がある場合には、その状況を注記しなければならない。
Article 68If there are significant seasonal fluctuations in net sales or operating expenses (meaning the sum of the cost of sales, selling expenses, and general and administrative expenses) due to the nature of the business, the situation must be set down in the notes.
(別記事業の収益及び費用の分類)
(Classification of Revenues and Expenses of Businesses Listed Separately)
第六十九条企業集団の主たる事業が、別記事業である場合において、その収益及び費用を第五十二条に規定する項目に分類して記載することが適当でないと認められるときは、同条の規定にかかわらず、当該別記事業を営む会社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 69If the main business of a business group is a business listed separately, and it is found inappropriate to enter its revenues and expenses according to the classification as specified in Article 52, notwithstanding the provisions of that Article, the revenues and expenses may be entered in an equivalent manner as specified in the provisions of laws and regulations, or rules applicable to the financial statements of the companies engaged in the business listed separately.
(別記事業の収益及び費用の科目の記載)
(Entries of Account Titles for Revenues and Expenses of Business Listed Separately)
第七十条連結会社が営む事業のうちに別記事業がある場合において、当該別記事業に係る収益又は費用について、第五十三条、第五十四条、第五十六条、第五十八条及び第五十九条に規定するところにより科目の記載をすることが適当でないと認められるときは、これらの規定にかかわらず、当該別記事業を営む会社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 70(1)If the business engaged in by any consolidated company includes a business listed separately, and it is found inappropriate to enter the account titles for revenues and expenses of the business listed separately as specified in the provisions of Article 53, Article 54, Article 56, Article 58, and Article 59, notwithstanding these provisions, the account titles may be entered in an equivalent manner as specified in the provisions of laws and regulations, or rules applicable to the financial statements of the company engaged in the business listed separately.
前項の場合において、収益及び費用の科目を一括し、又は区別して掲記する基準は、この規則の定めるところに準ずるものとする。
(2)In the cases referred to in the preceding paragraph, the standards for recording the account titles for revenues and expenses collectively or separately are as specified in the provisions of this Regulation.
第三章の二 中間連結包括利益計算書
Chapter III-2 Interim Consolidated Statements of Comprehensive Income
第一節 総則
Section 1 General Provisions
(中間連結包括利益計算書の記載方法)
(Methods to Make Entries in Interim Consolidated Statements of Comprehensive Income)
第七十条の二中間連結包括利益計算書の記載方法は、本章の定めるところによる。
Article 70-2(1)The methods to make entries in interim consolidated statements of comprehensive income are governed by the provisions of this Chapter.
中間連結包括利益計算書は、様式第五号の二により記載するものとする。
(2)Entries in interim consolidated statements of comprehensive income are to be made using Form No. 5-2.
(中間連結損益及び包括利益計算書)
(Interim Consolidated Profit and Loss and Comprehensive Income Statements)
第七十条の三中間連結包括利益計算書は、中間連結損益及び包括利益計算書(中間連結損益計算書の末尾に本章の規定による記載を行ったものをいう。)を作成する場合には、記載を要しない。
Article 70-3If interim consolidated profit and loss and comprehensive income statements (meaning an interim consolidated profit and loss statement at the end of which entries under the provisions of this Chapter are made) are prepared, an interim consolidated statement of comprehensive income does not need to be presented.
(中間連結包括利益計算書の区分表示)
(Categories of Interim Consolidated Statements of Comprehensive Income to Be Presented)
第七十条の四中間連結包括利益計算書は、中間純利益又は中間純損失、その他の包括利益及び中間包括利益に分類して記載しなければならない。
Article 70-4An interim consolidated statement of comprehensive income must be categorized into interim net income or interim net loss, other comprehensive income, and interim comprehensive income to be presented.
第二節 その他の包括利益
Section 2 Other Comprehensive Income
(その他の包括利益の区分表示)
(Categories of Other Comprehensive Income to Be Presented)
第七十条の五連結財務諸表規則第六十九条の五の規定は、その他の包括利益について準用する。
Article 70-5The provisions of Article 69-5 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to other comprehensive income.
第三節 中間包括利益
Section 3 Interim Comprehensive Income
(中間包括利益)
(Interim Comprehensive Income)
第七十条の六中間純利益金額又は中間純損失金額にその他の包括利益の項目の金額を加減した金額は、中間包括利益金額として記載しなければならない。
Article 70-6(1)The amount obtained by adding or subtracting the amounts of the items of other comprehensive income to or from the amount of interim net income or amount of interim net loss, must be entered as the amount of interim comprehensive income.
前項に規定する中間包括利益金額については、中間連結財務諸表提出会社の株主に係る金額及び非支配株主に係る金額に区分し、その区分ごとの金額を中間連結包括利益計算書の末尾に記載しなければならない。
(2)The amount of interim comprehensive income as specified in the preceding paragraph must be categorized into the amount pertaining to shareholders of the company submitting interim consolidated financial statements and the amount pertaining to non-controlling shareholders, and their respective amounts must be entered at the end of the interim consolidated statement of comprehensive income.
第四章 中間連結株主資本等変動計算書
Chapter IV Interim Consolidated Statements of Changes in Net Assets
第一節 総則
Section 1 General Provisions
(中間連結株主資本等変動計算書の記載方法)
(Method to Make Entries inInterim Consolidated Statement of Changes in Net Assets)
第七十一条中間連結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 71(1)The method to make entries in an interim consolidated statement of changes in net assets are governed by the provisions of this Chapter.
中間連結剰余金計算書は、様式第六号により記載するものとする。
(2)Entries in an interim consolidated statement of changes in shareholders' equity are to be made using Form No. 6.
(中間連結株主資本等変動計算書の区分表示)
(Categories of Interim Consolidated Statements of Changes in Net Assets to Be Presented)
第七十二条中間連結株主資本等変動計算書は、株主資本、その他の包括利益累計額、新株予約権及び非支配株主持分に分類して記載しなければならない。
Article 72(1)An interim consolidated statement of changes in net assets must be entered according to the categories of shareholders' equity, other comprehensive income, share options, and non-controlling interests.
中間連結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って掲記しなければならない。当該項目及び科目は、前連結会計年度末の連結貸借対照表及び当中間連結会計期間末の中間連結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)In an interim consolidated statement of changes in net assets, items must be categorized appropriately, and recorded using the account title having a name that indicates the relevant items. Those items and account titles must be consistent with the items and account titles in the net asset section of the consolidated balance sheet prepared at the end of the previous consolidated fiscal year and the interim consolidated balance sheet prepared at the end of the current interim consolidated accounting period.
第二節 株主資本
Section 2 Shareholders' Equity
第七十三条株主資本は、当連結会計年度期首残高、当中間連結会計期間変動額及び当中間連結会計期間末残高に区分して記載しなければならない。
Article 73(1)Shareholders' equity must be entered according to the categories of the remaining balance at the beginning of the current consolidated fiscal year, the change in the amount during the current interim consolidated accounting period, and the remaining balance at the end of the current interim consolidated accounting period.
株主資本に記載される科目の当中間連結会計期間変動額は、変動事由ごとに記載しなければならない。
(2)The change in the amount during the current interim consolidated accounting period to be entered for the account title for shareholders' equity must be entered for each reason for the change.
剰余金の配当は、資本剰余金又は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 reason for change in capital surpluses or retained earnings.
親会社株主に帰属する中間純利益金額又は親会社株主に帰属する中間純損失金額は、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 interim net income attributable to owners of the parent company or the amount of interim net loss attributable to owners of the parent company must be presented as a reason for the change in retained earnings.
第三節 その他の包括利益累計額
Section 3 Accumulated Other Comprehensive Income
第七十四条その他の包括利益累計額は、当連結会計年度期首残高、当中間連結会計期間変動額及び当中間連結会計期間末残高に区分して記載しなければならない。
Article 74(1)Accumulated other comprehensive income must be entered according to the categories of the remaining balance at the beginning of the current consolidated fiscal year, the change in the amount during the current interim consolidated accounting period, and the remaining balance at the end of the current interim consolidated accounting period.
その他の包括利益累計額に記載される科目は、当中間連結会計期間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 for accumulated other comprehensive income, the change in the amount during the current interim consolidated accounting period is to be entered collectively; provided, however, that this does not preclude the amounts to be entered or set down in the notes for each reason for the major change.
第七十五条財務諸表等規則第百四条の規定は、その他の包括利益累計額について準用する。この場合において、同条中「第百条第二項」とあるのは「第七十二条第二項」と、「当事業年度期首」とあるのは「当連結会計年度期首」と、「当事業年度変動額」とあるのは「当中間連結会計期間変動額」と、「当事業年度末」とあるのは「当中間連結会計期間末」と読み替えるものとする。
Article 75The provisions of Article 104 of the Regulation on Financial Statements apply mutatis mutandis to accumulated other comprehensive income. In this case, the terms "Article 100, paragraph (2)", "at the beginning of the current business year", "the change in the amount during the current business year", and "the end of the current business year" in that Article are deemed to be replaced with "Article 72, paragraph (2)", "at the beginning of the current consolidated fiscal year", "the change in the amount during the current interim consolidated accounting period", and "at the end of the current interim consolidated accounting period" respectively.
第四節 新株予約権
Section 4 Share Options
第七十六条新株予約権は、当連結会計年度期首残高、当中間連結会計期間変動額及び当中間連結会計期間末残高に区分して記載しなければならない。
Article 76(1)Share options must be entered according to the categories of the remaining balance at the beginning of the current consolidated fiscal year, the change in the amount during the current interim consolidated accounting period, and the remaining balance at the end of the current interim consolidated accounting period.
新株予約権の当中間連結会計期間変動額は、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 change in the amount of share options during the current interim consolidated accounting period is to be entered collectively; provided, however, that this does not preclude the change in the amount to be entered or set down in the notes for each reason for the major change.
第五節 非支配株主持分
Section 5 Non-Controlling Interests
第七十七条非支配株主持分は、当連結会計年度期首残高、当中間連結会計期間変動額及び当中間連結会計期間末残高に区分して記載しなければならない。
Article 77(1)Non-Controlling Interests must be entered according to the categories of the remaining balance at the beginning of the current consolidated fiscal year, the change in the amount during the current interim consolidated accounting period, and the remaining balance at the end of the current interim consolidated accounting period.
非支配株主持分の当中間連結会計期間変動額は、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 change in the amount of non-controlling interests during the current interim consolidated accounting period is to be entered collectively; provided, however, that this does not preclude the change in the amount to be entered or set down in the notes for each reason for the major change.
第六節 注記事項
Section 6 Particulars to Be Set Down in Notes
(発行済株式に関する注記)
(Notes Concerning Issued Shares)
第七十八条財務諸表等規則第百六条第一項の規定は、発行済株式について準用する。この場合において、同項第一号中「当事業年度期首」とあるのは「当連結会計年度期首」と、「当事業年度末」とあるのは「当中間連結会計期間末」と、「当事業年度に」とあるのは「当中間連結会計期間に」と読み替えるものとする。
Article 78The provisions of Article 106, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the issued shares. In this case, the terms "at the beginning of the current business year", "at the end of the current business year" and "during the current business year" in item (i) of that paragraph are deemed to be replaced with "at the beginning of the current consolidated fiscal year", "at the end of the current interim consolidated accounting period" and "during the current interim consolidated accounting period" respectively.
(自己株式に関する注記)
(Notes Concerning Treasury Shares)
第七十九条財務諸表等規則第百七条第一項の規定は、自己株式について準用する。この場合において、同項第一号中「当事業年度期首」とあるのは「当連結会計年度期首」と、「当事業年度末」とあるのは「当中間連結会計期間末」と、「当事業年度に」とあるのは「当中間連結会計期間に」と読み替えるものとする。
Article 79The provisions of Article 107, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to treasury shares. In this case, the terms "at the beginning of the current business year", "at the end of the current business year" and "during the current business year" in item (i) of that paragraph are deemed to be replaced with "at the beginning of the current consolidated fiscal year", "at the end of the current interim consolidated accounting period" and "during the current interim consolidated accounting period" respectively.
(新株予約権等に関する注記)
(Notes Concerning Share Options)
第八十条連結財務諸表規則第七十九条の規定は、新株予約権及び自己新株予約権について準用する。この場合において、同条第一項第三号及び第四項中「連結会計年度末」とあるのは「中間連結会計期間末」と、同条第三項中「当連結会計年度末」とあるのは「当中間連結会計期間末」と、「当連結会計年度に」とあるのは「当中間連結会計期間に」と、同条第四項及び第五項第一号中「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。
Article 80The provisions of Article 79 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to share options and treasury share options. In this case, the term "at the end of the consolidated fiscal year" in paragraph (1), item (iii) and paragraph (4) of that Article is deemed to be replaced with "at the end of the interim consolidated accounting period", the terms "at the end of the current consolidated fiscal year" and "during the current consolidated fiscal year" in paragraph (3) of that Article are deemed to be replaced with "at the end of the current interim consolidated accounting period" and "during the current interim consolidated accounting period", and the term "consolidated financial statements" in paragraph (4) and paragraph (5), item (i) of that Article is deemed to be replaced with "interim consolidated financial statements".
(配当に関する注記)
(Notes Concerning Dividends)
第八十一条財務諸表等規則第百九条第一項の規定は、配当について準用する。この場合において、同項第三号中「当事業年度」とあるのは「当中間連結会計期間」と、「翌事業年度」とあるのは「当中間連結会計期間の末日後」と読み替えるものとする。
Article 81The provisions of Article 109, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to dividends. In this case, the terms "the current business year" and "in the following business year" in item (iii) of that paragraph are deemed to be replaced with "the current interim consolidated accounting period" and "after the last day of the current interim consolidated accounting period" respectively.
第七節 雑則
Section 7 Miscellaneous Provisions
第八十二条指定法人が、中間連結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 82If a designated corporation prepares an interim consolidated statement of changes in net assets, and it is found inappropriate to enter particulars pursuant to this Regulation, the designated corporation may enter particulars in an equivalent manner as specified in the provisions of laws and regulations, or rules applicable to its financial statements.
第五章 中間連結キャッシュ・フロー計算書
Chapter V Interim Consolidated Cash Flow Statement
第一節 総則
Section 1 General Provisions
(中間連結キャッシュ・フロー計算書の記載方法)
(Methods to make Entries in Interim Consolidated Cash Flow Statements)
第八十三条中間連結キャッシュ・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 83(1)The methods to make entries in an interim consolidated cash flow statement are governed by the provisions of this Chapter.
中間連結キャッシュ・フロー計算書は、様式第七号又は第八号により記載するものとする。
(2)Entries in an interim consolidated cash flow statement are to be made using either Form No. 7 or Form No. 8.
(中間連結キャッシュ・フロー計算書の表示区分)
(Categories to Be Presented in Interim Consolidated Cash Flow Statements)
第八十四条中間連結キャッシュ・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 84In an interim consolidated cash flow statement, cash flow situation must be entered by setting up the categories set forth in the following items:
営業活動によるキャッシュ・フロー
(i)cash flow from operating activities;
投資活動によるキャッシュ・フロー
(ii)cash flow from investment activities;
財務活動によるキャッシュ・フロー
(iii)cash flow 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)increase or decrease in cash and cash equivalents;
現金及び現金同等物の期首残高
(vi)the remaining balances of cash and cash equivalents at the beginning of the interim period; and
現金及び現金同等物の中間期末残高
(vii)the remaining balances of cash and cash equivalents at the end of the interim period.
第二節 中間連結キャッシュ・フロー計算書の記載方法
Section 2 Methods to Make Entries in Interim Consolidated Cash Flow Statements
(営業活動によるキャッシュ・フローの表示方法等)
(Method to Present Cash Flows from Operating Activities)
第八十五条連結財務諸表規則第八十四条から第八十九条までの規定は、中間連結キャッシュ・フロー計算書の記載方法について準用する。この場合において、連結財務諸表規則第八十四条第二号中「税金等調整前当期純利益金額又は税金等調整前当期純損失金額」とあるのは「税金等調整前中間純利益金額又は税金等調整前中間純損失金額」と、「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。
Article 85The provisions of Articles 84 to 89 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the methods to make entries in an interim consolidated cash flow statement. In this case, the terms "amount of net income before tax for the period or the amount of net loss before tax for the period" and "consolidated profit and loss statement" in Article 84, item (ii) of the Regulation on Consolidated Financial Statements are deemed to be replaced with "amount of interim net income before tax or the amount of interim net loss before tax" and "interim consolidated profit and loss statement" respectively.
(中間連結キャッシュ・フロー計算書に関する注記事項)
(Particulars to Be Set Down in Notes in Interim Consolidated Cash Flow Statements)
第八十六条中間連結キャッシュ・フロー計算書には、現金及び現金同等物の中間期末残高と中間連結貸借対照表に掲記されている科目の金額との関係を注記しなければならない。
Article 86The relationship between the remaining balance of cash and cash equivalents at the end of the interim period and the amounts for the account titles recorded in the interim consolidated balance sheet must be set down in the notes in an interim consolidated cash flow statement.
第六章 企業会計の基準の特例
Chapter VI Special Provisions for Business Accounting Standards
第一節 指定国際会計基準
Section 1 Designated International Accounting Standards
(指定国際会計基準に係る特例)
(Special Provisions for Designated International Accounting Standards)
第八十七条指定国際会計基準特定会社が提出する中間連結財務諸表の用語、様式及び作成方法は、指定国際会計基準に従うことができる。
Article 87The terminology, forms, and preparation methods of interim consolidated financial statements submitted by a specified company complying with designated international accounting standards may follow the designated international accounting standards.
(指定国際会計基準に関する注記)
(Notes Concerning Designated International Accounting Standards)
第八十七条の二指定国際会計基準に準拠して作成した中間連結財務諸表には、次に掲げる事項を注記しなければならない。
Article 87-2The following particulars must be set down in the notes in interim consolidated financial statements prepared in accordance with the 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中間連結財務諸表を作成している旨
(i)if the designated international accounting standards are the same as the international accounting standards (meaning the international accounting standards as provided in Article 93 of the Regulation on Consolidated Financial Statements; the same applies in this item and the following item), a statement that interim consolidated financial statements are prepared following the international accounting standards; and
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中間連結財務諸表を作成している旨
(ii)if the designated international accounting standards are different from the international accounting standards, a statement that the interim consolidated financial statements are prepared following the 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 that the company falls under a specified company complying with the designated international accounting standards and the reason therefor.
第二節 修正国際基準
Section 2 Japan's Modified International Standards
(修正国際基準に係る特例)
(Special Provisions for Japan's Modified International Standards)
第八十八条修正国際基準特定会社が提出する中間連結財務諸表の用語、様式及び作成方法は、修正国際基準に従うことができる。
Article 88The terminology, forms, and preparationmethods of interim consolidated financial statements submitted by a specified company complying with the Japan's modified international standards may follow the Japan's modified international standards.
(修正国際基準に関する注記)
(Notes Concerning Japan's Modified International Standards)
第八十八条の二修正国際基準に準拠して作成した中間連結財務諸表には、次に掲げる事項を注記しなければならない。
Article 88-2The following particulars must be set down in the notes in the interim consolidated financial statements prepared following the Japan's modified international standards:
修正国際基準に準拠して中間連結財務諸表を作成している旨
(i)a statement that the interim consolidated financial statements are prepared following the Japan's modified international standards; and
修正国際基準特定会社に該当する旨及びその理由
(ii)a statement that the company falls under a specified company complying with the Japan's modified international standards and the reason therefor.
第七章 雑則
Chapter VII Miscellaneous Provisions
第八十九条連結財務諸表規則第九十五条から第九十八条までの規定は、中間連結財務諸表の用語、様式及び作成方法について準用する。
Article 89The provisions of Articles 95 to 98 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the terms, forms, and methods used for preparation of interim consolidated financial statements.