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)
Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements(Ministry of Finance Order No. 28 of 1976)
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
    • 最終更新:令和二年内閣府令第四十六号
    • 翻訳日:令和3年7月7日
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  • 平成30年8月28日
    • 最終更新:平成二十八年内閣府令第六十六号
    • 翻訳日:平成29年6月30日
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  • 平成25年4月11日
    • 最終更新:平成二十一年内閣府令第七十三号
    • 翻訳日:平成23年4月22日
    • 辞書バージョン:5.0

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 Terminology, Forms and Preparation Methods of Consolidated Financial Statements
昭和五十一年十月三十日大蔵省令第二十八号
Ministry of Finance Order No. 28 of October 30, 1976
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、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 Terminology, Forms, and Preparation Methods of Consolidated Financial Statements is established as follows.
第一章 総則(第一条―第十六条)
Chapter I General Provisions(Articles 1 through 16)
第二章 連結貸借対照表
Chapter II Consolidated Balance Sheets
第一節 総則(第十七条―第二十条)
Section 1 General Provisions(Articles 17 through 20)
第二節 資産(第二十一条―第三十四条の三)
Section 2 Assets(Articles 21 through 34-3)
第三節 負債(第三十五条―第四十一条の二)
Section 3 Liabilities(Articles 35 through 41-2)
第四節 純資産(第四十二条―第四十四条の二)
Section 4 Net Assets(Articles 42 through 44-2)
第五節 雑則(第四十五条―第四十七条)
Section 5 Miscellaneous Provisions(Articles 45 through 47)
第三章 連結損益計算書
Chapter III Consolidated Profit and Loss Statements
第一節 総則(第四十八条―第五十条)
Section 1 General Provisions(Articles 48 and 50)
第二節 売上高及び売上原価(第五十一条―第五十四条)
Section 2 Net Sales and Cost of Sales(Articles 51 through 54)
第三節 販売費及び一般管理費(第五十五条―第五十六条)
Section 3 Selling Expenses and General Administrative Expenses(Articles 55 to 56)
第四節 営業外収益及び営業外費用(第五十七条―第六十一条)
Section 4 Non-Operating Revenues and Non-Operating Expenses(Articles 57 through 61)
第五節 特別利益及び特別損失(第六十二条―第六十四条)
Section 5 Extraordinary Profit and Extraordinary Loss(Articles 62 through 64)
第六節 当期純利益又は当期純損失(第六十五条・第六十五条の三)
Section 6 Net Income for the Period or Net Loss for the Period(Articles 65 and 65-3)
第七節 雑則(第六十六条―第六十九条)
Section 7 Miscellaneous Provisions(Articles 66 through 69)
第三章の二 連結包括利益計算書
Chapter III-2 Consolidated Statements of Comprehensive Income
第一節 総則(第六十九条の二―第六十九条の四)
Section 1 General Provisions(Articles 69-2 through 69-4)
第二節 その他の包括利益(第六十九条の五・第六十九条の六)
Section 2 Other Comprehensive Income(Articles 69-5 and 69-6)
第三節 包括利益(第六十九条の七)
Section 3 Comprehensive Income(Article 69-7)
第四章 連結株主資本等変動計算書
Chapter IV Consolidated Statements of Changes in Net Assets
第一節 総則(第七十条・第七十一条)
Section 1 General Provisions(Articles 70 and 71)
第二節 株主資本(第七十二条)
Section 2 Shareholders' Equity(Article 72)
第三節 その他の包括利益累計額(第七十三条・第七十四条)
Section 3 Accumulated Other Comprehensive Income(Articles 73 and 74)
第四節 新株予約権(第七十五条)
Section 4 Share Options(Article 75)
第五節 非支配株主持分(第七十六条)
Section 5 Non-Controlling Interests(Article 76)
第六節 注記事項(第七十七条―第八十条)
Section 6 Particulars to Be Stated in Notes(Articles 77 through 80)
第七節 雑則(第八十一条)
Section 7 Miscellaneous Provisions(Article 81)
第五章 連結キャッシュ・フロー計算書
Chapter V Consolidated Cash Flow Statements
第一節 総則(第八十二条・第八十三条)
Section 1 General Provisions(Articles 82 and 83)
第二節 連結キャッシュ・フロー計算書の記載方法(第八十四条―第八十七条)
Section 2 Methods to Make Entries in Consolidated Cash Flow Statements(Articles 84 through 87)
第三節 雑則(第八十八条―第九十条)
Section 3 Miscellaneous Provisions(Articles 88 through 90)
第六章 連結附属明細表(第九十一条―第九十二条の二)
Chapter VI Consolidated Supplementary Schedules(Articles 91 through 92-2)
第七章 企業会計の基準の特例
Chapter VII Special Provisions for Business Accounting Standards
第一節 指定国際会計基準(第九十三条・第九十三条の二)
Section 1 Designated International Accounting Standards(Articles 93 and 93-2)
第二節 修正国際基準(第九十四条・第九十四条の二)
Section 2 Japan's Modified International Standards(Articles 94 and 94-2)
第八章 雑則(第九十五条―第九十八条)
Chapter VIII Miscellaneous Provisions(Articles 95 through 98)
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 Regulations)
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、第十条第一項又は第二十四条第一項若しくは第三項(これらの規定のうち第二十四条の二第一項において準用し、及び財務諸表等の用語、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、連結財務諸表(連結貸借対照表、連結損益計算書、連結包括利益計算書、連結株主資本等変動計算書、連結キャッシュ・フロー計算書及び連結附属明細表又は第九十三条の規定により指定国際会計基準(同条に規定する指定国際会計基準をいう。以下この項及び次条第二号において同じ。)により作成する場合若しくは第九十四条の規定により修正国際基準(同条に規定する修正国際基準をいう。以下この項及び第一条の三第二号において同じ。)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連結貸借対照表、連結損益計算書、連結包括利益計算書、連結株主資本等変動計算書及び連結キャッシュ・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、財務諸表等規則第一条の三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 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), or Article 24, paragraph (1) or (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency 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 consolidated financial statements (meaning consolidated balance sheets, consolidated profit and loss statements, consolidated statements of comprehensive income, consolidated statements of changes in net assets, consolidated cash flow statements, and consolidated supplementary schedules or, if they are prepared pursuant to any designated international accounting standards (meaning any designated international accounting standards prescribed in Article 93; hereinafter the same applies in this paragraph and item (ii) of the following Article) pursuant to the provisions of Article 93 or if they are prepared pursuant to Japan's modified international standards (meaning Japan's modified international standards prescribed in Article 94; hereinafter the same applies in this paragraph and Article 1-3, item (ii)) pursuant to the provisions of Article 94, the equivalents to consolidated balance sheets, consolidated profit and loss statements, consolidated statements of comprehensive income, consolidated statements of changes in net assets and consolidated cash flow statements which are required to be prepared pursuant to the relevant designated international accounting standards or the relevant Japan's modified international standards; the same applies hereinafter) are governed by the provisions of this Regulation, except for those for which the provisions of Article 1-3 of the Regulation on Financial Statements are applied, and any particulars that are not provided for under this Regulation are following 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)The 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 fall under the business accounting standards generally accepted as fair and appropriate specified in the preceding paragraph.
企業会計の基準についての調査研究及び作成を業として行う団体であつて次に掲げる要件の全てを満たすもの(第九十四条において「特定団体」という。)が作成及び公表を行つた企業会計の基準のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、一般に公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものは、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。
(3)Those from among the business accounting standards prepared and published by organizations that research, study, and prepare business accounting standards on a regular basis, and that satisfy all of the following requirements (referred to as "specified organizations" in Article 94), which are specified by the Commissioner of the Financial Services Agency as those that are found to have been prepared and published under the fair and proper procedures and are expected to be generally accepted as fair and appropriate business accounting standards are to fall under the business accounting standards generally accepted as fair and appropriate specified in paragraph (1):
利害関係を有する者から独立した民間の団体であること。
(i)it is a private organization that is in an independent position in relation to any interested party;
特定の者に偏ることなく多数の者から継続的に資金の提供を受けていること。
(ii)it is funded continuously not by a specific person but a large number of persons;
高い専門的見地から企業会計の基準を作成する能力を有する者による合議制の機関(次号及び第五号において「基準委員会」という。)を設けていること。
(iii)it has set up a body with a council or any other panel consisting of persons competent to develop business accounting standards from a viewpoint of the expert with high level of knowledge (referred to as a "Standards Committee" in the following item and item (v));
基準委員会が公正かつ誠実に業務を行うものであること。
(iv)its Standards Committee performs its duties in a fair and sincere manner; and
基準委員会が会社等(会社、指定法人、組合その他これらに準ずる事業体(外国におけるこれらに相当するものを含む。)をいう。以下同じ。)を取り巻く経営環境及び会社等の実務の変化への適確な対応並びに国際的収れん(企業会計の基準について国際的に共通化を図ることをいう。)の観点から継続して検討を加えるものであること。
(v)its Standards Committee continuously conducts reviews in terms of proper responses to changes in the business environment surrounding the companies, etc. (meaning a company, designated corporation, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign country); the same applies hereinafter) and practices of companies, etc. and the international convergence (meaning ensuring the standardization of business accounting standards on an international scale).
(適用の特例)
(Special Provisions for Application of this Regulations)
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。)が提出する連結財務諸表の用語、様式及び作成方法は、第七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 consolidated financial statements that are to be submitted by an issuer (meaning an issuer specified 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 any designated international accounting standards") may be prepared in accordance with the provisions of Chapter VII, Section 1:
法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条第一項若しくは第三項の規定に基づき提出する有価証券報告書において、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つていること。
(i)in the securities registration statement that it submits pursuant to the provisions of Article 5, paragraph (1) of the Act or in annual securities reports that it submits pursuant to 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
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)it has officers or employees who have sufficient knowledge of any designated international accounting standards and has established a system under which consolidated financial statements can be prepared in an appropriate manner under 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。)が提出する連結財務諸表の用語、様式及び作成方法は、第七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 consolidated financial statements that are to be 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 Japan's modified international standards") may be prepared in accordance with the provisions of Chapter VII, Section 2:
法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条第一項若しくは第三項の規定に基づき提出する有価証券報告書において、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つていること。
(i)in the securities registration statement that it submits based on the provisions of Article 5, paragraph (1) of the Act or in annual securities reports that it submits based on 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
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)it has officers or employees who have sufficient knowledge of Japan's modified international standards and have established a system under which consolidated financial statements can be prepared in a proper manner under 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 set forth in the following items are as prescribed respectively in those items:
連結財務諸表提出会社法の規定により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 consolidated financial statements:a company or designated corporation which is required to submit consolidated financial statements pursuant to the provisions of the Act;
親会社財務諸表等規則第八条第三項の規定により、連結財務諸表提出会社の親会社とされる者をいう。
(ii)a parent company:an entity that is regarded as the parent company of a company submitting consolidated financial statements pursuant to the provisions of Article 8, paragraph (3) of the Regulation on Financial Statements;
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連結財務諸表提出会社の子会社とされる者をいう。
(iii)a subsidiary company:an entity that is regarded as a subsidiary company of a company submitting 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。
(iv)a consolidated subsidiary company:a subsidiary company that is included in the scope of consolidation;
連結会社連結財務諸表提出会社及び連結子会社をいう。
(v)a consolidated company:a company submitting 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。
(vi)a non-consolidated subsidiary company:a subsidiary company that is 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連結財務諸表提出会社の関連会社とされる者をいう。
(vii)an affiliated company:an entity that is regarded as an affiliated company of a company submitting 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。
(viii)an equity method:a method whereby an investor company corrects its investment amount for each fiscal year, reflecting the fluctuations in the portions of the investee company's net assets, profit and loss which are vested in the investor company;
削除
(ix)deleted;
有価証券届出書法第二条第七項に規定する有価証券届出書のうち、法第五条第一項(法第二十七条において準用する場合を含む。)の規定によるものをいう。
(x)the securities registration statement:the securities registration statement specified in Article 2, paragraph (7) of the Act, which is specified by the provisions of Article 5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act);
十一有価証券報告書法第二十四条第一項に規定する有価証券報告書をいう。
(xi)the annual securities report:the annual securities report specified in Article 24, paragraph (1) of the Act;
十二非支配株主持分連結子会社の資本のうち連結財務諸表提出会社の持分に帰属しない部分をいう。
(xii)the non-controlling interests:the portion of a consolidated subsidiary company's capital which is not the equity in the company submitting consolidated financial statements;
十三キャッシュ・フロー次号に規定する資金の増加又は減少をいう。
(xiii)cash flow:any increase or decrease in the funds specified in the following item;
十四資金現金(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。第五章において同じ。)及び現金同等物(容易に換金することが可能であり、かつ、価値の変動のリスクが低い短期的な投資をいう。第五章において同じ。)の合計額をいう。
(xiv)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 of time elapses; the same applies in Chapter V) and cash equivalents (meaning short-term investments which can be easily converted into cash with low risk of value fluctuations; the same applies in Chapter V);
十五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。
(xv)the derivative transactions:the transactions specified in Article 8, paragraph (14) of the Regulation on Financial Statements;
十六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。
(xvi)the trading securities:the securities specified in Article 8, paragraph (20) of the Regulation on Financial Statements;
十七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。
(xvii)the bonds held to maturity:the bonds specified in Article 8, paragraph (21) of the Regulation on Financial Statements;
十八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。
(xviii)other securities:securities specified in Article 8, paragraph (22) of the Regulation on Financial Statements;
十九自己株式連結財務諸表提出会社が保有する連結財務諸表提出会社の株式に、連結子会社並びに持分法を適用する非連結子会社及び関連会社が保有する連結財務諸表提出会社の株式のうち当該連結財務諸表提出会社の持分相当を合計したものをいう。
(xix)treasury shares:the shares of a company submitting consolidated financial statements that it hold itself, , to which the shares constituting its equity that its consolidated subsidiary company,its non-consolidated subsidiary company to which the equity method is applied, and is affiliated company hold among the shares of a company submitting consolidated financial statements that they hold are added;
二十自社の株式連結会社の株式をいう。
(xx)company's own shares:shares of consolidated companies;
二十一自社株式オプション自社の株式を原資産とするコール・オプション(一定の金額の支払により原資産である当該自社の株式を取得する権利をいう。)をいう。
(xxi)options on the company's own shares:call options to acquire its own shares (meaning the right to acquire the company's own shares which are the underlying assets, by paying a specified amount of money) which are the underlying assets;
二十二ストック・オプション自社株式オプション(前号に規定する自社株式オプションをいう。)のうち、連結会社が従業員等(当該連結会社と雇用関係にある使用人及び当該連結会社の役員(法第二十一条第一項第一号(法第二十七条において準用する場合を含む。)に規定する役員をいう。以下同じ。)をいう。以下この号において同じ。)に報酬(労働や業務執行等の対価として当該連結会社が従業員等に給付するものをいう。)として付与するものをいう。
(xxii)stock options:options on the company's own shares (meaning the options on the company's own shares specified in the preceding item) which consolidated companies pay their workers, etc. (meaning employees hired by the consolidated companies and officers (meaning the officers specified in Article 21, paragraph (1), item (i) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act); the same applies hereinafter) of the consolidated companies; hereinafter the same applies in this item) as remuneration (meaning what the consolidated companies pay to their workers, etc. for labor, providing their services or the like);
二十三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。
(xxiii)a business combination:the business combination specified in Article 8, paragraph (27) of the Regulation on Financial Statements;
二十四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。
(xxiv)an acquiring enterprise:the enterprise specified in Article 8, paragraph (28) of the Regulation on Financial Statements;
二十五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。
(xxv)an acquired enterprise:the enterprise specified in Article 8, paragraph (29) of the Regulation on Financial Statements;
二十六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。
(xxvi)a combiner:the enterprise specified in Article 8, paragraph (31) of the Regulation on Financial Statements;
二十七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。
(xxvii)a combinee:the enterprise specified in Article 8, paragraph (32) of the Regulation on Financial Statements;
二十八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。
(xxviii)a combined enterprise:the enterprise specified in Article 8, paragraph (33) of the Regulation on Financial Statements;
二十九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。
(xxix)a constituent enterprise:the enterprise specified in Article 8, paragraph (34) of the Regulation on Financial Statements;
三十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。
(xxx)a common control transaction, etc.:the common control transaction, etc. specified in Article 8, paragraph (37) of the Regulation on Financial Statements;
三十一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。
(xxxi)a business divestiture:the business divestiture specified in Article 8, paragraph (38) of the Regulation on Financial Statements;
三十二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。
(xxxii)a divesting enterprise:the enterprise specified in Article 8, paragraph (39) of the Regulation on Financial Statements;
三十三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。
(xxxiii)a successor enterprise:the enterprise specified in Article 8, paragraph (40) of the Regulation on Financial Statements;
三十四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。
(xxxiv)financial instruments:the financial instruments specified in Article 8, paragraph (41) of the Regulation on Financial Statements;
三十五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。
(xxxv)asset retirement obligations:the asset retirement obligations specified in Article 8 (42) of the Regulation on Financial Statements;
三十六会計方針連結財務諸表の作成に当たつて採用した会計処理の原則及び手続をいう。
(xxxvi)accounting policies:the accounting principles and procedures used for the preparation of consolidated financial statements;
三十七表示方法連結財務諸表の作成に当たつて採用した表示の方法をいう。
(xxxvii)presentation method:the presentation method used for the preparation of consolidated financial statements;
三十八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、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。
(xxxviii)accounting estimates:amount of assets, liabilities, revenues, expenses, etc. that are reasonably calculated based on the information available when preparing the consolidated financial statements if the amounts in those are uncertain;
三十九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。
(xxxix)a change in accounting policies:a change in the accounting policy generally accepted as fair and appropriate to another accounting policy generally accepted as fair and appropriate;
四十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。
(xl)a change in presentation method:a change in the presentation method generally accepted as fair and appropriate to another presentation method generally accepted as fair and appropriate;
四十一会計上の見積りの変更新たに入手可能となつた情報に基づき、当連結会計年度(第三条第二項に規定する期間をいう。)の直前の連結会計年度(以下「前連結会計年度」という。)以前の連結財務諸表の作成に当たつて行つた会計上の見積りを変更することをいう。
(xli)change in accounting estimates:a change in the accounting estimate that had been made for the preparation of consolidated financial statements for the consolidated fiscal year immediately preceding the current consolidated fiscal year (meaning the period specified in Article 3, paragraph (2)) (hereinafter referred to as the "previous consolidated fiscal year") or any prior fiscal year, based on the new information that has become available;
四十二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、連結財務諸表作成時に入手可能な情報を使用しなかつたこと又は誤つて使用したことにより生じた誤りをいう。
(xlii)an error:an error caused by not using, or the misuse of, the information that was available when preparing the consolidated financial statements, regardless of whether or not the act to be the cause thereof was intentional;
四十三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に遡つて適用したと仮定して会計処理を行うことをいう。
(xliii)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 fiscal year;
四十四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に遡つて適用したと仮定して表示を変更することをいう。
(xliv)reclassification of consolidated financial statements:a change in presentation in consolidated financial statements by assuming that a new presentation method is retroactively applied to the consolidated financial statements for the previous consolidated fiscal year or any prior fiscal year;
四十五修正再表示前連結会計年度以前の連結財務諸表における誤謬の訂正を連結財務諸表に反映することをいう。
(xlv)restatement:the reflection, in consolidated financial statements, of the correction of an error in consolidated financial statements for the previous consolidated fiscal year or any prior fiscal year;
四十六退職給付財務諸表等規則第八条第五十四項に規定する退職給付をいう。
(xlvi)retirement benefits:the retirement benefits specified in Article 8, paragraph (54) of the Regulation on Financial Statements;
四十七退職給付債務財務諸表等規則第八条第五十五項に規定する負債をいう。
(xlvii)retirement benefit obligations:the obligations specified in Article 8, paragraph (55) of the Regulation on Financial Statements;
四十八勤務費用財務諸表等規則第八条第五十六項に規定する費用をいう。
(xlviii)service cost:the cost specified in Article 8, paragraph (56) of the Regulation on Financial Statements;
四十九利息費用財務諸表等規則第八条第五十七項に規定する費用をいう。
(xlix)interest costs:the costs specified in Article 8, paragraph (57) of the Regulation on Financial Statements;
五十年金資産財務諸表等規則第八条第五十八項に規定する資産をいう。
(l)pension assets:the assets specified in Article 8, paragraph (58) of the Regulation on Financial Statements;
五十一期待運用収益財務諸表等規則第八条第五十九項に規定する収益をいう。
(li)expected return:the return specified in Article 8, paragraph (59) of the Regulation on Financial Statements;
五十二数理計算上の差異財務諸表等規則第八条第六十項に規定する差異をいう。
(lii)actuarial gain/loss:the gain/loss specified in Article 8, paragraph (60) of the Regulation on Financial Statements;
五十三過去勤務費用財務諸表等規則第八条第六十一項に規定する過去勤務費用をいう。
(liii)past service costs:the past service costs specified in Article 8, paragraph (61) of the Regulation on Financial Statements;
五十四未認識数理計算上の差異財務諸表等規則第八条第六十二項に規定する未認識数理計算上の差異をいう。
(liv)unrecognized actuarial gain/loss:the unrecognized actuarial gain/loss specified in Article 8, paragraph (62) of the Regulation on Financial Statements;
五十五未認識過去勤務費用財務諸表等規則第八条第六十三項に規定する未認識過去勤務費用をいう。
(lv)unrecognized past service costs:the unrecognized past service costs specified in Article 8, paragraph (63) of the Regulation on Financial Statements;
五十六市場参加者 時価の算定の対象となる資産若しくは負債に関する取引の数量及び頻度が最も大きい市場、当該資産の売却による受取額を最も大きくすることができる市場又は当該負債の移転による支払額を最も小さくすることができる市場において売買を行う者であつて、次に掲げる要件の全てを満たす者をいう。
(lvi)a market participant: a person who purchases and sells in a market where quantity and frequency of transactions of assets or liabilities subject to the calculation of market values is the largest and highest, a market where the amount to be received through sale of the assets can be maximized or a market where the amount of payment from the transfer of the liabilities can be minimized, who satisfies all of the following requirements:
それぞれ独立しており、関連当事者(第十五条の四に規定する関連当事者をいう。)でないこと。
(a)a person is in an independent position respectively and is not a related party (meaning the related party prescribed in Article 15-4);
当該資産又は当該負債に関する知識を有しており、かつ、全ての入手可能な情報に基づき当該資産又は当該負債について十分に理解していること。
(b)a person has knowledge of the assets or liabilities and fully understands the assets or liabilities based on all the data available;
当該資産又は当該負債に関して取引を行う能力があること。
(c)a person has the ability to conduct transactions of the assets or liabilities; and
当該資産又は当該負債に関して自発的に取引を行う意思があること。
(d)a person has the intention to voluntarily conduct transactions of the assets or liabilities;
五十七時価の算定に係るインプット市場参加者が資産又は負債の時価を算定する際に用いると仮定した基礎数値その他の情報(当該資産又は当該負債に関する相場価格を含む。)をいう。
(lvii)an input to a market value measurement:a basic numerical value or any other information (including the quoted prices of the assets or liabilities) that is assumed to be used by market participants in calculating the market values of assets or liabilities;
五十八観察可能な時価の算定に係るインプット時価の算定に係るインプットのうち、入手可能な市場データ(実際の事象又は取引に関して公開されている情報その他の情報をいう。)に基づくものをいう。
(lviii)observable input to a market value measurement:an input to a market value measurement that is based on the available market data (meaning the information that is disclosed in relation to actual events or transactions and any other information);
五十九観察できない時価の算定に係るインプット時価の算定に係るインプットのうち、観察可能な時価の算定に係るインプット以外のもので、入手可能な最良の情報に基づくものをいう。
(lix)an unobservable input to a market value measurement:an input to a market value measurement that is other than observable inputs to a market value measurement and is based on the best information available; and
六十時価の算定に係るインプットが属するレベル 次のイからハまでに掲げる時価の算定に係るインプットの区分に応じ、当該イからハまでに定めるレベルをいう。
(lx)levels of inputs to a market value measurement are categorized: levels specified in (a) through (c) for the respective categories of inputs to a market value measurement set forth in (a) through (c):
観察可能な時価の算定に係るインプットのうち、活発な市場(時価の算定の対象となる資産又は負債に関する取引が十分な数量及び頻度で行われていることによつて当該資産又は当該負債の価格の情報が継続的に提供されている市場をいう。)において形成される当該時価の算定の対象となる資産又は負債に関する相場価格レベル一
(a)among the observable inputs to a market value measurement, quoted prices of assets or liabilities of which market values are to be calculated that are formed in an active market (meaning a market where the information on the prices of assets or liabilities of which market values are to be calculated is continuously provided as the transactions of the assets or liabilities are conducted in sufficient quantity and frequency):level 1;
観察可能な時価の算定に係るインプットのうち、イに掲げる時価の算定に係るインプット以外の時価の算定に係るインプットレベル二
(b)among the observable inputs to a market value measurement, inputs to a market value measurement that are other than the inputs to a market value measurement set forth in (a):level 2; and
観察できない時価の算定に係るインプットレベル三
(c)unobservable inputs to a market value measurement:level 3.
(連結決算日及び連結会計年度)
(Consolidated Closing Date and Consolidated Fiscal Year)
第三条連結財務諸表提出会社は、当該会社の事業年度の末日を連結決算日と定め、当該日を基準として連結財務諸表を作成するものとする。
Article 3(1)A company submitting consolidated financial statements is to specify the last day of its fiscal year as its consolidated closing date, and prepare consolidated financial statements based on the relevant date.
前項の場合において、連結財務諸表の作成に係る期間(以下「連結会計年度」という。)は、当該連結決算日の前連結決算日の翌日から当該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 consolidated financial statements are prepared (hereinafter referred to as the "consolidated fiscal year") is the period from the day following the consolidated closing date preceding the relevant consolidated closing date to the relevant consolidated closing date.
連結決算日を変更した場合には、その旨、変更の理由及び当該変更に伴う連結会計年度の期間を連結財務諸表に注記しなければならない。
(3)If the consolidated closing date is changed, a statement to that effect, the reason for the change, and the period of the consolidated fiscal year due to the change must be set down in the notes in the consolidated financial statements.
(連結財務諸表作成の一般原則)
(General Principles for Preparation of Consolidated Financial Statements)
第四条法の規定により提出される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 4(1)The terms, forms and methods used for preparation of consolidated financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:
企業集団(連結財務諸表提出会社及びその子会社をいう。以下同じ。)の財政状態、経営成績及びキャッシュ・フローの状況に関する真実な内容を表示すること。
(i)the consolidated financial statements must present the contents that are true concerning the financial position, financial performance and cash flow situation of the business group (meaning the company submitting 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財務諸表を基礎として作成されていること。
(ii)the consolidated financial statements are prepared based on the financial statements of consolidated companies that have been prepared in compliance with the business accounting standards generally accepted as fair and appropriate;
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 consolidated financial statements must clearly present the accounting information necessary for preventing interested parties of the company submitting consolidated financial statements from making an erroneous determination on the financial position, financial performance and cash flow situation of the business group; and
連結財務諸表提出会社が連結財務諸表作成のために採用する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、各連結会計年度を通じて継続して適用されていること。
(iv)the accounting principles and procedures used by the company submitting consolidated financial statements for preparing the consolidated financial statements are being applied continuously throughout each consolidated fiscal year, except when those are changed based on justifiable grounds.
連結財務諸表に記載すべき事項で同一の内容のものについては、連結財務諸表を作成する各連結会計年度を通じて、同一の表示方法を採用しなければならない。ただし、正当な理由がある場合は、この限りでない。
(2)The same methods must be used for preparation of the same contents to be included in consolidated financial statements, throughout each consolidated fiscal year for which consolidated financial statements are prepared; provided, however, that this does not apply if there is justifiable grounds to change the methods.
(連結の範囲)
(Scope of Consolidation)
第五条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 consolidated financial statements must include all of its subsidiary companies in the scope of consolidation; provided, however, that a subsidiary company falling under any of the following items must not be included 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)a subsidiary company which is found to only have temporary control over its body which makes decisions on financial and operational policies or business policies (meaning a shareholders meeting or any other its bodies equivalent thereto); and
連結の範囲に含めることにより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)a subsidiary company whose inclusion in the scope of consolidation is considered to be likely to seriously mislead the interested parties of the company submitting consolidated financial statements into making a erroneous determination.
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)Any subsidiary company which should be included in the scope of consolidation pursuant to the provisions of the preceding paragraph that is immaterial in terms of its assets, net sales (including the revenues from services ; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that its exclusion from the scope of consolidation would not prevent reasonable determination on the financial position, financial performance and cash flow situation of the business group, may be excluded from the scope of consolidation.
次に掲げる会社等の財政状態、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、その内容を連結財務諸表に注記しなければならない。
(3)If there is any material contents concerning the financial position, financial performance or cash flow situation of a company, etc. set forth as follows, which is found to have exert influence on the determination on the financial position, financial performance and cash flow situation of the business group, the details thereof must be set down in the notes in the 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
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つて、かつ、有効な支配従属関係が存在しないと認められる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 consolidated financial statements on its own account, a company, etc. that has received an order of commencement of rehabilitation proceedings under the Civil Rehabilitation Act (Act No. 225 of 1999), a stock company that has received an order of commencement of corporate reorganization proceedings under the Corporate Reorganization Act (Act No. 154 of 2002), a company, etc. that has received an order of 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 and is found to have no effective parent-subsidiary relationship with the company submitting consolidated financial statements.
(連結貸借対照表)
(Consolidated Balance Sheets)
第六条連結貸借対照表は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の貸借対照表(第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係る貸借対照表)の資産、負債及び純資産の金額を基礎として作成しなければならない。
Article 6A consolidated balance sheet must be prepared based on the amount of assets, liabilities, and net assets recorded on the balance sheets of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts under Article 12, paragraph (1), the balance sheet pertaining to the settlement of accounts).
(連結損益計算書)
(Consolidated Profit and Loss Statements)
第七条連結損益計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の損益計算書(第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係る損益計算書)の収益、費用等の金額を基礎として作成しなければならない。
Article 7A consolidated balance sheet must be prepared based on the amount of revenues, expenses, etc. reported on the profits and loss statements of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts under Article 12, paragraph (1), the profit and loss statement pertaining to the settlement of accounts).
(連結包括利益計算書)
(Consolidated Statements of Comprehensive Income)
第七条の二連結包括利益計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の当期純利益及びその他の包括利益の金額を基礎として作成しなければならない。
Article 7-2A consolidated statement of comprehensive income must be prepared based on the amount of the net income for the period and other comprehensive income of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements.
(連結株主資本等変動計算書)
(Consolidated Statements of Changes in Net Assets)
第八条連結株主資本等変動計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の純資産の増加又は減少の金額を基礎として作成しなければならない。
Article 8A consolidated statement of changes in net assets must be prepared based on the amounts of increases or decreases in net assets of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements.
(連結キャッシュ・フロー計算書)
(Consolidated Cash Flow Statements)
第八条の二連結キャッシュ・フロー計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社のキャッシュ・フロー計算書(第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係るキャッシュ・フロー計算書)の金額を基礎として作成しなければならない。
Article 8-2A consolidated cash flow statement must be prepared based on the amounts recorded on the cash flow statements of consolidated companies for the period corresponding to the consolidated fiscal year of the company submitting consolidated financial statements (with regard to any relevant consolidated subsidiary company which settles its accounts under Article 12, paragraph (1), the cash flow statement pertaining to the settlement of accounts).
(比較情報の作成)
(Preparation of Comparative Information)
第八条の三当連結会計年度に係る連結財務諸表は、当該連結財務諸表の一部を構成するものとして比較情報(当連結会計年度に係る連結財務諸表(連結附属明細表を除く。)に記載された事項に対応する前連結会計年度に係る事項をいう。)を含めて作成しなければならない。
Article 8-3consolidated financial statements for the current consolidated fiscal year must be prepared by including, being a part of the consolidated financial statements, comparative information (meaning the contents pertaining to the previous consolidated fiscal year corresponding to the contents recorded in the consolidated financial statements (excluding the consolidated supplementary schedules) for the current consolidated fiscal year).
(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)
第九条連結財務諸表の作成に当たつては、連結子会社の資産及び負債の評価並びに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と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 9When preparing consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments by the company submitting consolidated financial statements in its consolidated subsidiary companies must be offset against the corresponding equity in the consolidated subsidiary companies, and any other necessary items that are transacted between the consolidated companies must be offset.
(持分法の適用)
(Application of Equity Method)
第十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つて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 10(1)Investments in any non-consolidated subsidiary company or affiliated company must be recorded on a consolidated balance sheet by indicating the values calculated by using the equity method; provided, however, that the equity method does not apply to investments in a company that falls under any of the following items:
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 whose impact on the decision-making on the financial and operational policies or business policies is found to be temporarily; or
持分法を適用することにより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 for which the equity method is applicable is considered to be likely to seriously mislead interested parties of the company submitting consolidated financial statements to making a erroneous determination.
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)Any non-consolidated subsidiary company or affiliated company to which the equity method should be applied pursuant to the provisions of the preceding paragraph, which does not, in terms of its profit or loss, retained earnings and any other items, have a significant influence on consolidated financial statements even if that company is excluded from the companies for which the equity method is applicable, may be excluded from the companies for which the equity method is applicable.
(税効果会計の適用)
(Application of Tax Effect Accounting)
第十一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(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当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下同じ。)を適用して連結財務諸表を作成しなければならない。
Article 11With regard to consolidated companies' corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "corporation tax, etc."), consolidated financial statements must be prepared by using tax effect accounting (meaning an accounting procedure which, when there are differences between the amount of assets and liabilities recorded on the consolidated balance sheet and the amount of assets and liabilities which is calculated based on the taxable income, reasonably matches the amount of net income for the period before the corporation tax, etc. is deducted with the applicable amount of corporation tax, etc. through appropriate interperiod allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).
(決算期の異なる子会社)
(Subsidiary Company Having Different Accounting Period)
第十二条その事業年度の末日が連結決算日と異なる連結子会社は、連結決算日において、連結財務諸表作成の基礎となる財務諸表を作成するために必要とされる決算を行わなければならない。ただし、当該連結子会社の事業年度の末日と連結決算日との差異が三か月を超えない場合において、当該事業年度に係る財務諸表を基礎として連結財務諸表を作成するときは、この限りでない。
Article 12(1)Any consolidated subsidiary company whose last day of its fiscal year is different from the consolidated closing date must, on the consolidated closing date, settle its accounts necessary for preparing financial statements that serve as the basis for preparation of consolidated financial statements; provided, however, that this does not apply if the length of time between the last day of the fiscal year of the consolidated subsidiary company and the consolidated closing date is not more than three months, and consolidated financial statements are prepared based on financial statements for that fiscal year.
前項ただし書の規定により連結財務諸表を作成する場合には、連結子会社の事業年度の末日と連結決算日が異なることから生ずる連結会社相互間の取引に係る会計記録の重要な不一致について、調整をしなければならない。
(2)When preparing consolidated financial statements pursuant to the provisions of the proviso to the preceding paragraph, any material discrepancy in accounting records pertaining to the transactions between consolidated companies that result from the fact that the last day of the fiscal year of the consolidated subsidiary company is different from the consolidated closing date, must be adjusted.
(連結の範囲等に関する記載)
(Notes Related to Scope of Consolidation)
第十三条連結の範囲に関する事項その他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 13(1)Particulars for the scope of consolidation and other material particulars that serve as the basis for preparing consolidated financial statements must be set down in the notes separately for the following particulars:
連結の範囲に関する事項
(i)particulars for the scope of consolidation;
持分法の適用に関する事項
(ii)particulars for the application of the equity method;
連結子会社の事業年度等に関する事項
(iii)particulars for the fiscal year, etc. of its consolidated subsidiary companies; and
会計方針に関する事項
(iv)particulars for the 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。ただし、第一号に掲げる事項については、有価証券届出書及び有価証券報告書の連結財務諸表以外の箇所に当該事項が記載されている場合には、その旨を記載することにより記載を省略することができる。
(2)With regard to the particulars for the scope of consolidation set forth in item (i) of the preceding paragraph, the following particulars are to be included; provided, however, that, with regard to the particulars set forth in item (i), if those particulars are recorded in the securities registration statement and the annual securities report, in a section other than consolidated financial statements, the those particulars may be omitted by making a statement to that effect:
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 there are any non-consolidated subsidiary companies, the names of major non-consolidated subsidiary companies and the reason for excluding them 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つた場合には、当該他の会社等の名称及び子会社としなかつた理由
(iii)if the company submitting consolidated financial statements does not regard the other company, etc. as its subsidy company even though it holds a majority of the voting rights of the other 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 there is any special purpose company that should be disclosed (meaning the special purpose company that should be disclosed specified in Article 8-9, item (ii) of the Regulation on Financial Statements; hereinafter the same applies in this item), the outline of the special purpose company that should be disclosed, the outline and transaction amounts of transactions with the special purpose company that should 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 for the application of the equity method set forth in paragraph (1) (ii), the following particulars are to be provided:
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 there are any 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 there are any non-consolidated subsidiary companies or affiliated companies to which the equity method is not applied, the reason for not applying the equity method;
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つた場合には、当該他の会社等の名称及び関連会社としなかつた理由
(iv)if the company submitting consolidated financial statements does not regard the other company, etc. even though it holds not less than 20 percent but not more than 50 percent of the voting rights of 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 to be particularly necessary to be provided with regard to the procedure for applying the equity method, the details thereof.
第一項第三号に掲げる連結子会社の事業年度等に関する事項については、事業年度の末日が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連結財務諸表の作成の基礎となる財務諸表を作成するための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 for the fiscal year, etc. of consolidated subsidiary companies set forth in paragraph (1), item (iii), if there is any consolidated subsidiary company whose last day of its fiscal year is different from the consolidated closing date, the details thereof and whether or not the consolidated subsidiary company has settled its accounts for preparing financial statements that serve as the basis for preparation of consolidated financial statements are to be stated.
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、連結財務諸表作成のための基礎となる事項であつて、投資者その他の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 for accounting policies set forth in paragraph (1), item (iv), the particulars that serve as the basis for preparation of consolidated financial statements that contribute to the understanding of investors and other users of consolidated financial statements are to be stated.
(重要な会計上の見積りに関する注記)
(Notes on Material Accounting Estimates)
第十三条の二財務諸表等規則第八条の二の二(第三項及び第四項を除く。)の規定は、重要な会計上の見積りについて準用する。この場合において、同条第一項中「事業年度」とあるのは「連結会計年度」と、「財務諸表」とあるのは「連結財務諸表」と読み替えるものとする。
Article 13-2The provisions of Article 8-2-2 (excluding paragraphs (3) and (4)) of the Regulation on Financial Statements apply mutatis mutandis to material accounting estimates. In this case, the terms "fiscal year" and "financial statements" in paragraph (1) of that Article are deemed to be replaced with "consolidated fiscal year" and "consolidated financial statements" respectively.
(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 on Change in Scope of Consolidation or Scope of Application of Equity Method)
第十四条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 14If the scope of consolidation or the scope of application of the equity method among the material particulars that serve as the basis for preparation of consolidated financial statements 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 on Changes in Accounting Policies Occasioned by the Revision of Accounting Standards)
第十四条の二財務諸表等規則第八条の三(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(同条第一項本文に規定する会計基準等をいう。以下同じ。)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つた場合について準用する。この場合において、財務諸表等規則第八条の三中「事業年度」とあるのは「連結会計年度」と、「財務諸表」とあるのは「連結財務諸表」と読み替えるものとする。
Article 14-2The provisions of Article 8-3 (excluding the proviso to paragraph (1), the proviso to paragraph (2), and the proviso to paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in accounting policies is made due to 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 hereinafter). In this case, the terms "fiscal year" and "financial statements" in Article 8-3 of the Regulation on Financial Statements are deemed to be replaced with "consolidated fiscal year" 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 on Changes in Accounting Policies Based on Justifiable Grounds Other Than Revision of Accounting Standards)
第十四条の三財務諸表等規則第八条の三の二(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つた場合について準用する。この場合において、同条中「事業年度」とあるのは「連結会計年度」と、「財務諸表」とあるのは「連結財務諸表」と読み替えるものとする。
Article 14-3The provisions of Article 8-3-2 (excluding the proviso to paragraph (1) and the proviso to paragraph (2)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in accounting policies is made based on justifiable grounds other than a revision, etc. of accounting standards, etc. In this case, the terms "fiscal year" and "financial statements" in that Article are deemed to be replaced with "consolidated fiscal year" and "consolidated financial statements" respectively.
(未適用の会計基準等に関する注記)
(Notes on Unapplied Accounting Standards)
第十四条の四財務諸表等規則第八条の三の三第一項及び第二項の規定は、既に公表されている会計基準等のうち、適用していないものがある場合について準用する。この場合において、同条第一項第三号中「財務諸表」とあるのは、「連結財務諸表」と読み替えるものとする。
Article 14-4The provisions of Article 8-3-3, paragraphs (1) and (2) of the Regulation of Financial Statements apply mutatis mutandis to the case where there is any accounting standard which is not applied among the accounting standards, etc. which have already been published. In this case, the term "financial statements" in paragraph (1), item (iii) of that Article is deemed to be replaced with "consolidated financial statements".
(表示方法の変更に関する注記)
(Notes on Changes in Presentation Methods)
第十四条の五財務諸表等規則第八条の三の四(第四項を除く。)の規定は、表示方法の変更を行つた場合について準用する。この場合において、同条中「財務諸表」とあるのは「連結財務諸表」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。
Article 14-5The provisions of Article 8-3-4 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in presentation method is made. In this case, the terms "financial statements" and "fiscal year" in that Article are deemed to be replaced with "consolidated financial statements" and "consolidated fiscal year" respectively.
(会計上の見積りの変更に関する注記)
(Notes on Changes in Accounting Estimates)
第十四条の六財務諸表等規則第八条の三の五の規定は、会計上の見積りの変更を行つた場合について準用する。この場合において、同条第二号中「財務諸表」とあるのは「連結財務諸表」と、同条第三号中「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 14-6The provisions of Article 8-3-5 of the Regulation on Financial Statements apply mutatis mutandis to the case where a change in accounting estimates is made. In this case, the term "financial statements" in item (ii) of that Article is deemed to be replaced with "consolidated financial statements" and the term "fiscal year" in item (iii) of that Article is deemed to be replaced with "consolidated fiscal year".
(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)
第十四条の七財務諸表等規則第八条の三の六の規定は、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、同条第三号中「財務諸表」とあるのは「連結財務諸表」と、同条第四号中「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 14-7The provisions of Article 8-3-6 of the Regulation on Financial Statements apply mutatis mutandis to the case where it is difficult to distinguish a change in accounting policies from a change in accounting estimates. In this case, the term "financial statements" in item (iii) of that Article is deemed to be replaced with "consolidated financial statements" and the term "fiscal year" in item (iv) of that Article is deemed to be replaced with "consolidated fiscal year".
(修正再表示に関する注記)
(Notes on Restatement)
第十四条の八財務諸表等規則第八条の三の七の規定は、修正再表示を行つた場合について準用する。この場合において、同条中「財務諸表」とあるのは「連結財務諸表」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。
Article 14-8The provisions of Article 8-3-7 of the Regulation on Financial Statements apply mutatis mutandis to the case where a restatement is made. In this case, the terms "financial statements" and "fiscal year" in that Article are deemed to be replaced with "consolidated financial Statements" and "consolidated fiscal year" respectively.
(重要な後発事象の注記)
(Notes on Material Post-Balance Sheet Events)
第十四条の九連結決算日後、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翌連結会計年度以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象(以下「重要な後発事象」という。)が発生したときは、当該事象を注記しなければならない。ただし、その事業年度の末日が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貸借対照表日後に発生した当該事象を注記しなければならない。
Article 14-9If any event that has a significant influence on the financial position, financial performance and cash flow situation of consolidated companies, as well as non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and after the following consolidated fiscal year should occur after the consolidated closing date hereinafter referred to as "material post-balance sheet events"), those events must be set down in the notes; provided, however, that, with regard to any subsidiary company or affiliated company whose last day of its fiscal year is different from the consolidated closing date, the events that occur after the balance sheet date of the subsidiary company or affiliated company must be set down in the notes.
(追加情報の注記)
(Notes on Additional Information)
第十五条この規則において特に定める注記のほか、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 15In addition to the notes particularly specified by this Regulation, if there are any particulars that are found to be necessary for interested parties of the company submitting consolidated financial statements to make adequate determination on the financial position, financial performance and cash flow situation of the business group, those particulars must be set down in the notes.
(セグメント情報等の注記)
(Notes on Segment Information)
第十五条の二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 15-2(1)With regard to information on an enterprise unit (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 for each reporting segment and the methods used 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連結貸借対照表計上額又は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 total amount of the respective items set forth in the preceding item and the amount recorded on the consolidated balance sheet or the amount recorded on the consolidated profit and loss statement for the respective account titles corresponding to those items and the list of main 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 on each product and service;
地域ごとの情報
(ii)information on each region; and
主要な顧客ごとの情報
(iii)information on each major customer.
連結貸借対照表又は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 consolidated balance sheet or the consolidated profit and loss statement, 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 of fixed assets;
のれんの償却額及び未償却残高
(ii)the amortization 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 on immaterial particulars may be omitted.
(リース取引に関する注記)
(Notes on Lease Transactions)
第十五条の三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「当連結会計年度末」と、同条第一項第二号ロ中「貸借対照表日」とあるのは「連結決算日」と、同条第三項中「貸借対照表」とあるのは「連結貸借対照表」と読み替えるものとする。
Article 15-3The 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 financial statements" in paragraphs (1) and (3) of that Article is deemed to be replaced with "consolidated companies", the term "as of the end of the current fiscal year" in paragraph (1), item (i), (a), and item (ii) of that paragraph, and paragraph (2) of that Article is deemed to be replaced with "as of the end of the current consolidated fiscal year", the term "balance sheet date" in paragraph (1), item (ii), (b) of that Article is deemed to be replaced with "consolidated closing date", and the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "consolidated balance sheet".
(関連当事者の範囲)
(Scope of Related Parties)
第十五条の四この規則において「関連当事者」とは、次に掲げる者をいう。
Article 15-4The term "related party" as used in this Regulation means any of the following persons:
連結財務諸表提出会社の親会社
(i)the parent company of a company submitting consolidated financial statements;
連結財務諸表提出会社の非連結子会社
(ii)a non-consolidated subsidiary company of a company submitting consolidated financial statements;
連結財務諸表提出会社と同一の親会社をもつ会社等
(iii)a company, etc. having the same parent company as a company submitting consolidated financial statements;
連結財務諸表提出会社のその他の関係会社(連結財務諸表提出会社が他の会社等の関連会社である場合における当該他の会社等をいう。以下この号において同じ。)並びに当該その他の関係会社の親会社及び子会社
(iv)any other associated company of the company submitting consolidated financial statements (meaning the relevant other company, etc. if the company submitting consolidated financial statements is an affiliated company of another company, etc.,; hereinafter the same applies in this item) and the parent company or a subsidiary company of any other associated company;
連結財務諸表提出会社の関連会社及び当該関連会社の子会社
(v)an affiliated company of a company submitting consolidated financial statements, and a subsidiary company of the affiliated company;
連結財務諸表提出会社の主要株主(法第百六十三条第一項に規定する主要株主をいう。)及びその近親者(二親等内の親族をいう。次号から第九号までにおいて同じ。)
(vi)a major shareholder of a company submitting consolidated financial statements (meaning a major shareholder as specified in Article 163, paragraph (1) of the Act) and a close relative thereof (meaning a relative within the second degree of consanguinity; the same applies in the following item through item (ix));
連結財務諸表提出会社の役員及びその近親者
(vii)an officer of a company submitting consolidated financial statements and a close relative thereof;
連結財務諸表提出会社の親会社の役員及びその近親者
(viii)an officer of the parent company of a company submitting consolidated financial statements and a close relative thereof;
連結財務諸表提出会社の重要な子会社の役員及びその近親者
(ix)an officer of a material subsidiary company of a company submitting consolidated financial statements and a close relative thereof;
前四号に掲げる者が議決権の過半数を自己の計算において所有している会社等及び当該会社等の子会社
(x)a company, etc. whose majority of voting rights are held by persons set forth in the preceding four items on their own account, and a subsidiary company of the company, etc.; or
十一従業員のための企業年金(連結財務諸表提出会社又は連結子会社と重要な取引(掛金の拠出を除く。)を行う場合に限る。)
(xi)a corporate pension for the employees of a company submitting financial statements (limited to the case where the related party has material business transactions (excluding premium contributions) with the company submitting consolidated financial statements or a consolidated subsidiary company).
(関連当事者との取引に関する注記)
(Notes on Business Transactions with Related Parties)
第十五条の四の二連結財務諸表提出会社が関連当事者との取引(当該関連当事者が第三者のために当該連結財務諸表提出会社との間で行う取引及び当該連結財務諸表提出会社と第三者との間の取引で当該関連当事者が当該取引に関して当該連結財務諸表提出会社に重要な影響を及ぼしているものを含む。)を行つている場合には、その重要なものについて、次の各号に掲げる事項を原則として関連当事者ごとに注記しなければならない。
Article 15-4-2(1)If a company submitting consolidated financial statements has business transactions with any related party (including the business transactions that the related party has with the company submitting consolidated financial statements for the benefit of a third party and any business transactions made between the company submitting consolidated financial statements and a third party where the related party that has its significant influence on the company submitting consolidated financial statements with regard to the business transactions), the following particulars set forth in the following items must be set down in the notes on material business transactions with each related party, in principle:
当該関連当事者が会社等の場合には、その名称、所在地、資本金又は出資金、事業の内容及び当該関連当事者の議決権に対する当該連結財務諸表提出会社の所有割合又は当該連結財務諸表提出会社の議決権に対する当該関連当事者の所有割合
(i)if the related party is a company, etc., its name, location, and stated capital or capital contribution, description of its business, and the ratio of voting rights in the related party held by the company submitting consolidated financial statements, or the ratio of voting rights in the company submitting consolidated financial statements held by the related party;
当該関連当事者が個人の場合には、その氏名、職業及び当該連結財務諸表提出会社の議決権に対する当該関連当事者の所有割合
(ii)if the related party is an individual, the name and occupation, and the ratio of voting rights in the company submitting consolidated financial statements held by the related party;
当該連結財務諸表提出会社と当該関連当事者との関係
(iii)the relationship between the company submitting consolidated financial statements and the related party;
取引の内容
(iv)the details of the business transactions;
取引の種類別の取引金額
(v)the transaction amount by business transaction type;
取引条件及び取引条件の決定方針
(vi)trade terms of transactions and the policy for determining the trade terms of transactions;
取引により発生した債権債務に係る主な科目別の期末残高
(vii)the ending balances of the respective major account titles pertaining to claims and obligations arising from transactions;
取引条件の変更があつた場合には、その旨、変更の内容及び当該変更が連結財務諸表に与えている影響の内容
(viii)if trade terms of transactions were changed, a statement to that effect, the details of the change, and the description of the impact that the change has on the consolidated financial statements;
関連当事者に対する債権が貸倒懸念債権(財務諸表等規則第八条の十第一項第九号に規定する貸倒懸念債権をいう。)又は破産更生債権等(同号に規定する破産更生債権等をいう。第二十三条第一項第三号において同じ。)に区分されている場合には、次に掲げる事項
(ix)if claims against the related party are categorized as claims with a possibility of default (meaning claims with a possibility of default specified in Article 8-10, paragraph (1), item (ix) of the Regulation on Financial Statements) or bankruptcy or reorganization claims, etc. (meaning bankruptcy or reorganization claims, etc. specified in that item; the same applies in Article 23, paragraph (1), item (iii)), the following particulars:
当連結会計年度末の貸倒引当金残高
(a)the balance of allowance for doubtful accounts as of the end of the current consolidated fiscal year;
当連結会計年度に計上した貸倒引当金繰入額等
(b)the provision of allowance for doubtful accounts, etc. recorded for the current consolidated fiscal year; and
当連結会計年度に計上した貸倒損失等(一般債権(財務諸表等規則第八条の十第一項第九号ハに規定する一般債権をいう。)に区分されていた場合において生じた貸倒損失を含む。)
(c)the bad debt losses, etc. (including any bad debt losses incurred if the claims were categorized as general claims (meaning general claims specified in Article 8-10, paragraph (1), item (ix), (c) of the Regulation on Financial Statements)) recorded for the current consolidated fiscal year; and
関連当事者との取引に関して、貸倒引当金以外の引当金が設定されている場合において、注記することが適当と認められるものについては、前号に準ずる事項
(x)if any allowances other than the allowance for doubtful accounts of transactions with the related party are established, particulars equivalent to those set forth in the preceding items regarding any of those allowances that are found appropriate to be stated in the notes.
前項の規定にかかわらず、同項第九号及び第十号に掲げる事項は、第十五条の四各号に掲げる関連当事者の種類ごとに合算して記載することができる。
(2)Notwithstanding the provisions of the preceding paragraph, the particulars set forth in items (ix) and (x) of that paragraph may be provided in total amount by each type of related party set forth in the items of Article 15-4.
前二項の規定は、連結子会社と関連当事者との間に取引がある場合に準用する。
(3)The provisions of the preceding two paragraphs apply mutatis mutandis to the case a consolidated subsidiary company has business transactions with a related party.
関連当事者との取引のうち連結財務諸表の作成に当たつて相殺消去された取引については、注記を要しない。
(4)For any business transactions with a related party which have been offset when preparing consolidated financial statements, the notes are not required.
関連当事者との取引のうち次の各号に定める取引については、第一項に規定する注記を要しない。
(5)For any transactions with a related party, which are specified in the following items, the notes specified in paragraph (1) are not required:
一般競争入札による取引並びに預金利息及び配当の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引
(i)transactions by general competitive bidding, receipt of interest on deposits and dividends, and other transactions of which trade terms are apparently the same as general transactions in terms of the nature of the business transactions; and
役員に対する報酬、賞与及び退職慰労金の支払い
(ii)payment of remunerations, bonuses and retirement bonuses to officers.
第一項(第三項において準用する場合を含む。)に掲げる事項は、財務諸表等規則様式第一号に準じて注記しなければならない。
(6)The particulars set forth in paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3)) must be set down in the notes as specified in Form No. 1 of the Regulation on Financial Statements
(親会社又は重要な関連会社に関する注記)
(Notes on Parent Company or Any Material Affiliated Company)
第十五条の四の三連結財務諸表提出会社について、次の各号に掲げる会社が存在する場合には、当該各号に定める事項を注記しなければならない。
Article 15-4-3(1)If companies set forth in the following items exist for a company submitting consolidated financial statements, the particulars specified in those items must be set down in the notes:
親会社当該親会社の名称並びにその発行する有価証券を金融商品取引所(法第二条第十六項に規定する金融商品取引所をいい、本邦以外の地域において設立されている同じ性質を有するものを含む。以下この号において同じ。)に上場している場合にあつてはその旨及び当該金融商品取引所の名称、その発行する有価証券を金融商品取引所に上場していない場合にあつてはその旨
(i)parent company:the name of the parent company and, if the securities issued by the parent company are listed on a financial instruments exchange (meaning a financial instruments exchange specified in Article 2, paragraph (16) of the Act, including those established in the regions outside Japan which is of the same nature; hereinafter the same applies in this item), a statement to that effect and the name of the financial instruments exchange, and if the securities issued by the parent company are not listed on a financial instruments exchange, a statement to that effect; and
重要な関連会社 当該関連会社の名称並びに持分法による投資利益又は持分法による投資損失の金額の算定対象となつた当該関連会社の貸借対照表及び損益計算書における次に掲げる項目の金額
(ii)material affiliated company: the name of any material affiliated company and the amount of the following items on the balance sheet and the profit and loss statement of any material affiliated company based on which the amount of investment return or investment loss has been calculated by using the equity method:
貸借対照表項目(流動資産合計、固定資産合計、流動負債合計、固定負債合計、純資産合計その他の重要な項目をいう。)
(a)balance sheet items (meaning total current assets, total fixed assets, total current liabilities, total fixed liabilities, total net assets, and any other material items); and
損益計算書項目(売上高、税引前当期純利益金額又は税引前当期純損失金額、当期純利益金額又は当期純損失金額その他の重要な項目をいう。)
(b)profit and loss statement items (meaning net sales, the amount of net income for the period before taxes or the amount of net loss for the period before taxes, the amount of net income the period or the amount of net loss for the period, and any other material items).
前項第二号イ及びロに掲げる項目の金額は、同項の規定にかかわらず、次の各号に掲げる方法により記載することができる。この場合には、その旨を記載しなければならない。
(2)The amount of items set forth in item (ii), (a) and (b) of the preceding paragraph may, notwithstanding the provisions of that paragraph, be recorded by any of the following methods. In this case, a statement to that effect must be provided:
重要な関連会社について合算して記載する方法
(i)the method to record the combined amounts for the material affiliated companies; or
持分法による投資利益又は持分法による投資損失の金額の算定対象となつた関連会社について合算して記載する方法
(ii)the method to record the combined amounts for affiliated companies based on which the amount of investment return or investment loss has been calculated by using the equity method.
(税効果会計に関する注記)
(Notes on Tax Effect Accounting)
第十五条の五第十一条の規定により税効果会計を適用したときは、次の各号に掲げる事項を注記しなければならない。
Article 15-5(1)When tax effect accounting is used pursuant to the provisions of Article 11, the particulars set forth in the following items must be set down in the notes:
繰延税金資産(税効果会計の適用により資産として計上される金額をいう。以下同じ。)及び繰延税金負債(税効果会計の適用により負債として計上される金額をいう。以下同じ。)の発生の主な原因別の内訳
(i)a list of major causes of the deferred tax assets that arise (meaning the amount recorded as assets by using the tax effect accounting; the same applies hereinafter) and deferred tax liabilities (meaning the amount recorded as liabilities by using the tax effect accounting; the same applies hereinafter);
当該連結会計年度に係る連結財務諸表提出会社の法人税等の計算に用いられた税率(以下この条において「法定実効税率」という。)と法人税等を控除する前の当期純利益に対する法人税等(税効果会計の適用により計上される法人税等の調整額を含む。)の比率(以下この条において「税効果会計適用後の法人税等の負担率」という。)との間に差異があるときは、当該差異の原因となつた主な項目別の内訳
(ii)if there is a difference between the tax rate used for calculating the corporation tax, etc. of the company submitting consolidated financial statements for the relevant consolidated fiscal year (hereinafter referred to as the "normal effective statutory tax rate" in this Article) and the ratio of the corporation tax, etc. (including the deferred corporation tax, etc. reported by using the tax effect accounting to the net income for the period before the corporate tax, etc. is deducted (hereinafter referred to as the "corporate tax rates, etc. after the tax effect accounting is used" in this Article), the list of the causes of the differences, by major item;
法人税等の税率の変更により繰延税金資産及び繰延税金負債の金額が修正されたときは、その旨及び修正額
(iii)if the amount of deferred tax assets and the amount of deferred tax liabilities have been corrected due to the change in the corporate tax rates, etc., a statement to that effect and the corrected amount thereof; and
連結決算日後に法人税等の税率の変更があつた場合には、その内容及び影響
(iv)if the corporate tax rates, etc. have changed after the consolidated closing date, the details of the change and the impact thereof.
繰延税金資産の算定に当たり繰延税金資産から控除された額(以下この条において「評価性引当額」という。)がある場合には、次の各号に掲げる事項を前項第一号に掲げる事項に併せて注記しなければならない。
(2)If any amount is deducted from the deferred tax assets when calculating the deferred tax assets (hereinafter referred to as the "valuation allowance" in this Article), the particulars set forth in the following items must be set down in the notes in addition to the particulars set forth in item (i) of the preceding paragraph:
当該評価性引当額
(i)the valuation allowance; and
当該評価性引当額に重要な変動が生じた場合には、その主な内容
(ii)if any material change in the valuation allowance arises, the main cause of the change.
第一項第一号に掲げる事項に繰越欠損金(法人税等に係る法令の規定において繰越しが認められる期限(第一号において「繰越期限」という。)まで繰り越すことができる欠損金額(法人税等に係る法令の規定に基づき算定した各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額をいう。)をいう。以下この項において同じ。)を記載する場合であつて、当該繰越欠損金が重要であるときは、次の各号に掲げる事項を併せて注記しなければならない。
(3)If losses carried forward (meaning net operating loss (meaning the excess amount of loss in the case where deductible expenses for a fiscal year exceed gross profits for the fiscal year, when calculating the amount of income for each fiscal year under the provisions of laws and regulations pertaining to corporation tax, etc.) that can be carried forward up to the time when carryover is permitted under the provisions of laws and regulations pertaining to corporate tax, etc. (referred to as the "carryover limit" in item (i)); hereinafter the same applies in this paragraph) are provided in the particulars set forth in paragraph (1), item (i) and the losses carried forward are material, the particulars set forth in the following items must also be set down in the notes:
繰越期限別の繰越欠損金に係る次に掲げる事項
(i)the following particulars pertaining to the losses carried forward by each carryover limit:
繰越欠損金に納税主体ごとの法定実効税率を乗じた額
(a)the amount obtained by multiplying the losses carried forward by the normal effective statutory tax rate for each taxable entity;
繰越欠損金に係る評価性引当額
(b)the valuation allowance pertaining to the losses carried forward;
繰越欠損金に係る繰延税金資産の額
(c)the amount of deferred tax assets pertaining to the losses carried forward; and
繰越欠損金に係る重要な繰延税金資産を計上している場合には、当該繰延税金資産を回収することが可能と判断した主な理由
(ii)if material deferred tax assets pertaining to the losses carried forward are recorded, the major grounds for determining that the deferred tax assets can be recovered.
第一項第二号に掲げる事項については、法定実効税率と税効果会計適用後の法人税等の負担率との間の差異が法定実効税率の百分の五以下である場合には、注記を省略することができる。
(4)With regard to the particulars set forth in paragraph (1), item (ii), the notes may be omitted if the difference between the normal effective statutory tax rates and the corporate tax rates, etc. after the tax effect accounting is used is not more than five percent of the normal effective statutory tax rates.
(金融商品に関する注記)
(Notes on Financial Instruments)
第十五条の五の二金融商品については、次の各号に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 15-5-2(1)With regard to financial instruments, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:
金融商品の状況に関する次に掲げる事項
(i)the following particulars concerning the conditions of financial instruments:
金融商品に対する取組方針
(a)the policy on dealing in financial instruments;
金融商品の内容及び当該金融商品に係るリスク
(b)the description of financial instruments and the risks involved in the financial instruments; and
金融商品に係るリスク管理体制
(c)the risk management system for financial instruments;
金融商品の時価に関する次に掲げる事項
(ii)the following particulars concerning the market prices of financial instruments:
連結決算日における連結貸借対照表の科目ごとの連結貸借対照表計上額
(a)the amounts recorded on the consolidated balance sheet for the respective account titles of the consolidated balance sheet as of the consolidated closing date;
連結決算日における連結貸借対照表の科目ごとの時価
(b)the market prices for the respective account titles of the consolidated balance sheet as of the consolidated closing date;
連結決算日における連結貸借対照表の科目ごとの連結貸借対照表計上額と連結決算日における連結貸借対照表の科目ごとの時価との差額
(c)the differences between the amounts recorded on the consolidated balance sheet for the respective account titles of the consolidated balance sheet as of the consolidated closing date and the market prices for the respective account titles of the consolidated balance sheet as of the consolidated closing date; and
ロ及びハに掲げる事項に関する説明
(d)explanations on the particulars set forth in (b) and (c); and
金融商品(前号の規定により注記した金融商品に限る。以下この号において同じ。)の時価を当該時価の算定に重要な影響を与える時価の算定に係るインプットが属するレベルに応じて分類し、その内訳に関する次に掲げる事項
(iii)the following particulars concerning the breakdown of categories of the market values of financial instruments (limited to financial instruments that are set down in the notes pursuant to the provisions of the preceding item; hereinafter the same applies in this item) which are classified according to levels of inputs to a market value measurement that have a significant influence on the calculation of the market values:
時価で連結貸借対照表に計上している金融商品の場合には、当該金融商品を適切な項目に区分し、その項目ごとの次の(1)から(3)までに掲げる事項
(a)in the case of financial instruments recorded on the consolidated balance sheet at market values, particulars set forth in 1. to 3. for each item after the financial instruments are classified into appropriate items:
(1)連結決算日におけるレベル一に分類された金融商品の時価の合計額
1.the combined amount of the market values of financial instruments categorized into level 1 as of the consolidated closing date;
(2)連結決算日におけるレベル二に分類された金融商品の時価の合計額
2.the combined amount of the market values of financial instruments categorized into level 2 as of the consolidated closing date; and
(3)連結決算日におけるレベル三に分類された金融商品の時価の合計額
3.the combined amount of the market values of financial instruments categorized into level 3 as of the consolidated closing date;
時価で連結貸借対照表に計上している金融商品以外の金融商品の場合には、当該金融商品を適切な項目に区分し、その項目ごとの次の(1)から(3)までに掲げる事項
(b)in the case of financial instruments other than financial instruments recorded on the consolidated balance sheet at market values, particulars set forth in 1. through 3. for each item after the financial instruments are classified into appropriate items:
(1)連結決算日におけるレベル一に分類された金融商品の時価の合計額
1.the combined amount of the market values of financial instruments categorized into level 1 as of the consolidated closing date;
(2)連結決算日におけるレベル二に分類された金融商品の時価の合計額
2.the combined amount of the market values of financial instruments categorized into level 2 as of the consolidated closing date; and
(3)連結決算日におけるレベル三に分類された金融商品の時価の合計額
3.the combined amount of the market values of financial instruments categorized into level 3 as of the consolidated closing date;
イ(2)若しくは(3)又はロ(2)若しくは(3)の規定により注記した金融商品の場合には、次の(1)及び(2)に掲げる事項
(c)in the case of financial instruments set down in the notes pursuant to the provisions of (a), 2. or 3. or (b), 2. or 3., the particulars set forth in 1. and 2.:
(1)時価の算定に用いた評価技法及び時価の算定に係るインプットの説明
1.explanation of valuation techniques used for the calculation of market values and inputs to a market value measurement; and
(2)時価の算定に用いる評価技法又はその適用を変更した場合には、その旨及びその理由
2.if valuation techniques used for the calculation of market values or application thereof is changed, a statement to that effect and reasons therefor; and
イ(3)の規定により注記した金融商品の場合には、次の(1)から(5)までに掲げる事項
(d)in the case of financial instruments that are set down in the notes pursuant to the provisions of (a), 3., the particulars set forth in 1. to 5.:
(1)時価の算定に用いた重要な観察できない時価の算定に係るインプットに関する定量的情報
1.quantitative information on material unobservable inputs to a market value measurement that were used for the calculation of market values;
(2)当該金融商品の期首残高から期末残高への調整表
2.a reconciliation from the beginning balance of the financial instruments to the ending balance thereof;
(3)レベル三に分類された金融商品の時価についての評価の過程に関する説明
3.explanation of the valuation process of the market values of financial instruments categorized into level 3;
(4)時価の算定に用いた重要な観察できない時価の算定に係るインプットの変化によつて連結決算日における時価が著しく変動する場合における当該時価に対する影響に関する説明
4.explanation of an impact on relevant market values when market values as of the consolidated closing date fluctuate greatly due to a change in a material unobservable input to a market value measurement that was used for the calculation of market values; and
(5)時価の算定に用いた重要な観察できない時価の算定に係るインプットと他の重要な観察できない時価の算定に係るインプットとの間に相関関係がある場合には、当該相関関係の内容及び時価に対する影響に関する説明
5.if there is a correlation between a material unobservable input to a market value measurement that was used for the calculation of market values and another material unobservable input to a market value measurement, explanation of the correlation in detail and its impact on the market values.
前項本文の規定にかかわらず、市場価格のない株式、出資金その他これらに準ずる金融商品については、同項第二号に掲げる事項の記載を要しない。この場合には、その旨並びに当該金融商品の概要及び連結貸借対照表計上額を注記しなければならない。
(2)Notwithstanding the provisions of the main clause of the preceding paragraph, the particulars set forth in item (ii) of that paragraph are may be omitted for shares without a market price, capital investments, and other financial instruments equivalent thereto. In this case, a statement to that effect, as well as the outline of the financial instruments and the amounts recorded on the consolidated balance sheet, must be set down in the notes.
金融資産(財務諸表等規則第八条第四十一項に規定する金融資産をいう。以下この項において同じ。)及び金融負債(同条第四十一項に規定する金融負債をいう。以下この項において同じ。)の双方がそれぞれ資産の総額及び負債の総額の大部分を占めており、かつ、当該金融資産及び金融負債の双方が事業目的に照らして重要である連結会社にあつては、当該金融資産及び金融負債の主要な市場リスク(金利、通貨の価格、金融商品市場(法第二条第十四項に規定する金融商品市場をいう。以下この項において同じ。)における相場その他の指標の数値の変動に係るリスクをいう。以下この項及び次項において同じ。)の要因となる当該指標の数値の変動に対する当該金融資産及び金融負債の価値の変動率に重要性がある場合には、次の各号に掲げる金融商品の区分に応じ、当該各号に定める事項を注記しなければならない。
(3)With regard to a consolidated company of which financial assets (meaning the financial assets specified in Article 8, paragraph (41) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph) and financial liabilities (meaning the financial liabilities specified in paragraph (41) of that Article; hereinafter the same applies in this paragraph) respectively account for a large portion of the total amount of assets and the total amount of liabilities, and both of the financial assets and financial liabilities are material in light of the business purpose of the company, if the fluctuation rate in the values of the financial assets and financial liabilities against the fluctuations in the market price and other indicators, which are the causes of major market risks of the financial assets and financial liabilities (meaning risk due to fluctuations in the money rates, values of currencies, market prices in financial instrument market (meaning the financial instrument markets specified in Article 2, paragraph (14) of the Act; hereinafter the same applies in this paragraph) and other indicators; hereinafter the same applies in this paragraph and the following paragraph) are material, the particulars specified in the following items for the respective categories of financial instruments set forth in those items must be set down in the notes:
そのリスク管理において、市場リスクに関する定量的分析を利用している金融商品当該分析に基づく定量的情報及びこれに関連する情報
(i)financial instruments for which quantitative analyses on market risks are used for the risk management:the quantitative information based on the analyses and information related thereto; or
そのリスク管理において、市場リスクに関する定量的分析を利用していない金融商品 次のイ及びロに掲げる事項
(ii)financial instruments for which quantitative analysis of market risks are not used in the risk management: the particulars set forth in (a) and (b) below:
そのリスク管理において、市場リスクに関する定量的分析を利用していない旨
(a)the fact that quantitative analysis of market risks are not used in the risk management; and
市場リスクの要因となる金利、通貨の価格、金融商品市場における相場その他の指標の数値の変動を合理的な範囲で仮定して算定した時価の増減額及びこれに関連する情報
(b)increases and decreases in market prices that are calculated by assuming a reasonable range of fluctuations in the money rates, values of currencies, market prices in financial instruments markets and any other indicators, which are the causes of market risks, and information related thereto.
前項第二号ロに掲げる事項が、連結会社の市場リスクの実態を適切に反映していない場合には、その旨及びその理由を注記しなければならない。
(4)If the particulars set forth in item (ii), (b) of the preceding paragraph do not appropriately reflect the actual situation of market risks faced by the consolidated company, a statement to that effect and the reason therefor must be set down in the notes.
金銭債権(時価の変動により利益を得ることを目的として保有するものを除く。)及び有価証券(売買目的有価証券を除く。)のうち満期のあるものについては、償還予定額の合計額を一定の期間に区分した金額を注記しなければならない。
(5)With regard to monetary claims (excluding those held for the purpose of earning profits from fluctuations in market prices) and securities (excluding trading securities) that have maturities, the total amount of the claims or securities to be redeemed within a certain period of time must be set down in the notes.
社債、長期借入金、リース債務及びその他の負債であつて、金利の負担を伴うものについては、返済予定額の合計額を一定の期間に区分した金額を注記しなければならない。ただし、当該金額が第九十二条第一項に規定する社債明細表又は借入金等明細表に記載されている場合には、その旨の注記をもつて代えることができる。
(6)With regard to corporate bonds, long-term borrowings, lease obligations and any other debts on which interests must be paid, the total amount of the debts to be paid back within a certain period of time must be set down in the notes; provided, however, that if the amount is recorded in a schedule of corporate bonds or a schedule of borrowings, etc. prescribed in Article 92, paragraph (1), a statement to that effect may be set down in the notes in lieu of the notes on the amount.
(有価証券に関する注記)
(Notes on Securities)
第十五条の六前条に定める事項のほか、有価証券については、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 15-6(1)In addition to the particulars specified in the preceding Article, with regard to securities, the particulars specified in the following items for the respective categories of securities set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:
売買目的有価証券当連結会計年度の損益に含まれた評価差額
(i)trading securities:the valuation difference included in the profit or loss for the current consolidated fiscal year;
満期保有目的の債券 当該債券を連結決算日における時価が連結決算日における連結貸借対照表計上額を超えるもの及び当該時価が当該連結貸借対照表計上額を超えないものに区分し、その区分ごとの次に掲げる事項
(ii)held-to-maturity bonds: held-to-maturity bonds that are classified into those of which market prices as of the consolidated closing date exceed the amount recorded on the consolidated balance sheet as of the consolidated closing date and those of which market prices do not exceed the amount recorded on the consolidated balance sheet, the following particulars for the respective categories:
連結決算日における連結貸借対照表計上額
(a)the amount recorded on the consolidated balance sheet as of the consolidated closing date;
連結決算日における時価
(b)the market price as of the consolidated closing date; and
連結決算日における連結貸借対照表計上額と連結決算日における時価との差額
(c)the difference between the amount recorded on the consolidated balance sheet as of the consolidated closing date and the market price as of the consolidated closing date;
その他有価証券 有価証券(株式、債券及びその他の有価証券をいう。第五号において同じ。)の種類ごとに当該有価証券を連結決算日における連結貸借対照表計上額が取得原価を超えるもの及び当該連結貸借対照表計上額が取得原価を超えないものに区分し、その区分ごとの次に掲げる事項
(iii)other securities: securities (meaning shares, bonds and any other securities; the same applies in item (v)) classified into those whose amount recorded on the consolidated balance sheet as of the consolidated closing date exceeds the acquisition cost and those whose amount recorded on the consolidated balance sheet does not exceed the acquisition cost, the following particulars for each of those categories:
連結決算日における連結貸借対照表計上額
(a)the amount recorded on the consolidated balance sheet as of the consolidated closing date;
取得原価
(b)the acquisition costs; and
連結決算日における連結貸借対照表計上額と取得原価との差額
(c)the difference between the amount recorded on the consolidated balance sheet as of the consolidated closing date and the acquisition cost;
当連結会計年度中に売却した満期保有目的の債券債券の種類ごとの売却原価、売却額、売却損益及び売却の理由
(iv)held-to-maturity bonds that were sold off during the current consolidated fiscal year:the cost of the bonds sold, the sale price, the profit or loss on sale, and the reason for the sale, by class of bonds; and
当連結会計年度中に売却したその他有価証券有価証券の種類ごとの売却額、売却益の合計額及び売却損の合計額
(v)other securities that were sold off during the current consolidated fiscal year:the sale price, the total amount of profit on sales and the total amount of loss on sales, by class of securities.
当連結会計年度中に売買目的有価証券、満期保有目的の債券、子会社株式及び関連会社株式並びにその他有価証券の保有目的を変更した場合には、その旨、変更の理由(満期保有目的の債券の保有目的を変更した場合に限る。)及び当該変更が連結財務諸表に与えている影響の内容を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(2)If the purpose for holding securities held for trading, bonds held to maturity, subsidiary company shares, affiliated company shares, or other securities has been changed during the current consolidated fiscal year, a statement to that effect, the reason for the change (limited to the case where the purpose for holding bonds held to maturity has been changed), and details of the impact of the change on the consolidated financial statements must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.
当連結会計年度中に有価証券の減損処理を行つた場合には、その旨及び減損処理額を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
(3)If impairment losses on securities have been recognized during the current consolidated fiscal year, a statement to that effect and the amount of the impairment losses must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.
(デリバティブ取引に関する注記)
(Notes on Derivative Transactions)
第十五条の七第十五条の五の二に規定する事項のほか、デリバティブ取引については、次の各号に掲げる取引の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 15-7(1)In addition to the particulars prescribed in Article 15-5-2, with regard to derivative transactions, the particulars specified in the following items for the respective categories of transactions set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:
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。以下この項及び第三項において同じ。)が適用されていないデリバティブ取引 取引の対象物(通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次号において同じ。)の種類ごとの次に掲げる事項
(i)derivative transactions to which hedge accounting (meaning the accounting process prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph and paragraph (3)) is not used: the following particulars by type of the subject matter of transactions (meaning currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; the same applies in the following item):
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
(a)the contract amount as of the consolidated closing date or the amount equivalent to principal amount specified in the contract; and
連結決算日における時価及び評価損益
(b)the market price and valuation gain or loss as of the consolidated closing date;
ヘッジ会計が適用されているデリバティブ取引 取引の対象物の種類ごとの次に掲げる事項
(ii)derivative transactions to which hedge accounting is used: the following particulars by type of subject matter of transactions:
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
(a)the contract amount as of the consolidated closing date or the amount equivalent to principal amount specified in the contract; and
連結決算日における時価
(b)the market price as of the consolidated closing date.
前項第一号に規定する事項は、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、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。
(2)The particulars prescribed in item (i) of the preceding paragraph must be provided respectively according to the transaction types (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivative transactions; the same applies in the following paragraph), market transactions (meaning the market transactions specified in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) and transactions other than market transactions, those pertaining to purchase contracts and those pertaining to sale contracts, the length of time from the consolidated closing date to the settlement date of the transaction or to the date on which the contract ends, and other particulars.
第一項第二号に規定する事項は、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。第四十三条の二第一項第二号において同じ。)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), item (ii) must be provided respectively for the method of hedge accounting, the type of transactions, the hedged items (meaning the hedged items prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements; the same applies in Article 43-2, paragraph (1), item (ii)), and other particulars.
(確定給付制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Under Defined Benefit Plan)
第十五条の八退職給付に関し、確定給付制度(財務諸表等規則第八条の十三第一項に規定する確定給付制度をいう。第一号において同じ。)を採用している場合には、次の各号に掲げる事項を注記しなければならない。
Article 15-8(1)If a defined benefit plan (meaning the defined benefit plan prescribed in Article 8-13, paragraph (1) of the Regulation on Financial Statements; the same applies in item (i)) is adopted for retirement benefits, the following particulars must be set down in the notes:
確定給付制度の概要
(i)an outline of the defined benefit plan;
退職給付債務の期首残高と期末残高の次に掲げる項目の金額を含む調整表
(ii)a reconciliation of the beginning balance and the ending balance of retirement benefit obligations, including the amounts of the following items:
勤務費用
(a)the service cost;
利息費用
(b)the interest cost;
数理計算上の差異の発生額
(c)the amount of the actuarial gain/loss that arose;
退職給付の支払額
(d)the amount of retirement benefits paid;
過去勤務費用の発生額
(e)the amount of the past service cost that arose; and
その他
(f)others;
年金資産の期首残高と期末残高の次に掲げる項目の金額を含む調整表
(iii)a reconciliation of the beginning balance and the ending balance of pension assets, including the amounts of the following items:
期待運用収益
(a)the expected return;
数理計算上の差異の発生額
(b)the amount of the actuarial gain/loss that arose;
事業主である会社等からの拠出額
(c)the amount of contribution from the company, etc. which is the employer;
退職給付の支払額
(d)the amount of retirement benefits paid; and
その他
(e)others;
退職給付債務及び年金資産の期末残高と連結貸借対照表に計上された退職給付に係る負債及び退職給付に係る資産の調整表
(iv)a reconciliation of the ending balances of retirement benefit obligations and pension assets and the net defined benefit liability and net defined benefit asset recorded on the consolidated balance sheet;
退職給付費用及び次に掲げるその内訳項目の金額
(v)the amounts of the retirement benefit costs and the following itemized breakdown:
勤務費用
(a)the service cost;
利息費用
(b)the interest cost;
期待運用収益
(c)the expected return;
数理計算上の差異の費用処理額
(d)the amount of the actuarial gain/loss reported as costs;
過去勤務費用の費用処理額
(e)the amount of the past service cost reported as costs; and
その他
(f)others;
退職給付に係る調整額(次のイからハまでに掲げる額の合計額をいう。第六十九条の五第一項第四号において同じ。)及び次に掲げるその内訳項目の金額
(vi)the amount of the remeasurements of defined benefit plans (meaning the total amount set forth in (a) to (c) below; the same applies in Article 69-5, paragraph (1), item (iv)) and the following itemized breakdown:
数理計算上の差異の発生額(当連結会計年度において費用処理された額を除く。)及び退職給付に係る調整累計額(次号イからハまでに掲げる額の合計額をいう。この項及び第四十三条の二第一項第五号において同じ。)に計上されている未認識数理計算上の差異の額のうち、費用処理された額に対応する額の合計額
(a)the total amount of the actuarial gain/loss arisen (excluding the amount that has been recorded as expenses in the current consolidated fiscal year) and the amount of unrecognized actuarial gain/loss recorded as accumulated remeasurements of defined benefit plans (meaning the total amount set forth in (a) to (c) of the following item; the same applies in this paragraph and Article 43-2, paragraph (1), item (v)) which corresponds to the amount that has been recorded as expenses;
過去勤務費用の発生額(当連結会計年度において費用処理された額を除く。)及び退職給付に係る調整累計額に計上されている未認識過去勤務費用の額のうち、費用処理された額に対応する額の合計額
(b)the total amount of the past service cost that arose (excluding the amount that has been recorded as the cost in the current consolidated fiscal year) and the amount of unrecognized past service cost recorded as accumulated remeasurements of defined benefit plans which corresponds to the amount that has been recorded as the cost; and
その他
(c)others;
退職給付に係る調整累計額及び次に掲げるその内訳項目の金額
(vii)the amounts of accumulated remeasurements of defined benefit plans and the following itemized breakdown:
未認識数理計算上の差異
(a)unrecognized actuarial gain/loss;
未認識過去勤務費用
(b)unrecognized past service cost; and
その他
(c)others;
年金資産に関する次に掲げる事項
(viii)the following particulars concerning pension assets:
年金資産の主な内訳(退職給付信託(退職給付を目的とする信託をいう。)が設定されている企業年金制度(会社等以外の外部に積み立てた資産を原資として退職給付を支払う制度をいう。)において、年金資産の合計額に対する当該退職給付信託に係る信託財産の額の割合に重要性がある場合には、当該割合又は金額を含む。)
(a)the major components of pension assets (if, with regard to a corporate pension plan (meaning a plan whereby a company, etc. pays retirement benefits by using assets accumulated outside of the company, etc. as the resource) for which a retirement benefit trust (meaning a trust for the retirement benefits) has been established, the ratio of the amount of trust property pertaining to the retirement benefit trust to the total amount of pension assets is material, the ratio or amount is to be included therein); and
長期期待運用収益率の設定方法
(b)the method to determine the long-term expected rate of return;
数理計算上の計算基礎に関する次に掲げる事項
(ix)the following particulars concerning the actuarial calculation basis:
割引率
(a)the discount rate;
長期期待運用収益率
(b)the long-term expected rate of return; and
その他
(c)others; and
その他の事項
(x)any other particulars.
前項第二号へ、第三号ホ、第五号ヘ、第六号ハ及び第七号ハに掲げる項目に属する項目については、その金額に重要性が乏しいと認められる場合を除き、当該項目を示す名称を付して掲記しなければならない。
(2)Either one of the items set forth in item (ii), (f), item (iii), (e), item (vi), (c), and item (vii), (c) of the preceding paragraph must be recorded with the name that indicates the item, unless its amount is found to be immaterial.
(確定拠出制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Under Defined-Contribution Plan)
第十五条の八の二財務諸表等規則第八条の十三の二第一項の規定は、退職給付に関し、確定拠出制度(財務諸表等規則第八条の十三第一項に規定する確定拠出制度をいう。)を採用している場合について準用する。
Article 15-8-2The provisions of Article 8-13-2, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the case where a defined-contribution plan (meaning the defined-contribution plan prescribed in Article 8-13, paragraph (1) of the Regulation on Financial Statements) is adopted for retirement benefits.
(複数事業主制度に基づく退職給付に関する注記)
(Notes on Retirement Benefits Under Multi-Employer Plan)
第十五条の八の三財務諸表等規則第八条の十三の三(第三項を除く。)の規定は、退職給付に関し、複数事業主制度(同条第一項に規定する複数事業主制度をいう。)を採用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「第八条の十三の規定」とあるのは「第十五条の八の規定」と、「財務諸表提出会社」とあるのは「連結会社」と、同項第一号中「第八条の十三第一項第二号から第八号まで」とあるのは「第十五条の八第一項第二号から第十号まで」と、同条第二項中「第八条の十三第一項」とあるのは「第十五条の八第一項」と読み替えるものとする。
Article 15-8-3The provisions of Article 8-13-3 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to the case where a multi-employer plan (meaning the multi-employer plan prescribed in paragraph (1) of that Article) is adopted for retirement benefits. In this case, the terms the " provisions of Article 8-13" and "company submitting financial statements" in paragraph (1) of that Article are deemed to be replaced with the "provisions of Article 15-8" and "consolidated companies" respectively, the term "Article 8-13, paragraph (1), items (ii) through (viii)" in item (i) of that paragraph is deemed to be replaced with "Article 15-8, paragraph (1), items (ii) to (x)", and the term "Article 8-13, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 15-8, paragraph (1)".
(ストック・オプション、自社株式オプション又は自社の株式の付与又は交付に関する注記)
(Notes on Grant or Issuance of Stock Options, Options on Company's Own Shares or Company's Own Shares)
第十五条の九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、「連結会計年度」と読み替えるものとする。
Article 15-9The provisions of Article 8-14, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to cases where stock options or options on the company's own shares are granted or the company's own shares are issued. In this case, the term "fiscal year" in item (i) of that paragraph is deemed to be replaced with "consolidated fiscal year".
(ストック・オプションに関する注記)
(Notes on Stock Options)
第十五条の十財務諸表等規則第八条の十五(第九項を除く。)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、同条第一項第二号ロ、ハ、ホ、ヘ及び同項第九号、第四項並びに第七項中「事業年度に」とあるのは「連結会計年度に」と、同条第一項第二号ニ、ト及び第七項中「事業年度末」とあるのは「連結会計年度末」と、同条第四項中「事業年度の」とあるのは「連結会計年度の」と読み替えるものとする。
Article 15-10The provisions of Article 8-15 (excluding paragraph (9)) of the Regulation on Financial Statements apply mutatis mutandis to the cases where stock options are granted. In this case, the term "in the current fiscal year" in paragraph (1), item (ii), (b), (c), (e) and (f), the term "during the current fiscal year" in item (ix) of that paragraph, the term "granted during the current fiscal year" in paragraph (4) of that Article, and the term "during the relevant fiscal year" in paragraph (7) of that Article are deemed to be replaced with "in the current consolidated fiscal year", "during the current consolidated fiscal year", "granted during the current consolidated fiscal year", and "during the relevant consolidated fiscal year", respectively, the terms "end of the previous business year" and "end of the current fiscal year" in paragraph (1), item (ii), (d) and (g) and the term "end of the fiscal year" in paragraph (7) of that Article are deemed to be replaced with "end of the previous consolidated fiscal year", "end of the current consolidated fiscal year", and "end of the consolidated fiscal year" respectively, and the term "conditions during the current fiscal year" in paragraph (4) of that Article is deemed to be replaced with "conditions during the current consolidated fiscal year".
(自社株式オプション及び自社の株式を対価とする取引の注記)
(Notes on Transactions for Which Consideration Consists of Options on Company's Own Shares or Company's Own Shares)
第十五条の十一財務諸表等規則第八条の十六(第三項を除く。)の規定は、役務の受領又は財貨の取得の対価として自社株式オプションを付与又は自社の株式を交付している場合について準用する。
Article 15-11The provisions of Article 8-16 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to cases where options on the company's own shares are granted or the company's own shares are issued in consideration for the receipt of service or acquisition of goods.
(取得による企業結合が行われた場合の注記)
(Notes to Be Set Down If Business Combination Through Acquisition Has Been Implemented)
第十五条の十二当連結会計年度において他の企業又は企業を構成する事業の取得による企業結合が行われた場合には、次に掲げる事項を注記しなければならない。
Article 15-12(1)If a business combination through acquisition of another enterprise or a business segment of another enterprise has been carried out during the current consolidated fiscal year, the following particulars must be set down in the notes:
企業結合の概要
(i)the outline of the business combination;
連結財務諸表に含まれている被取得企業又は取得した事業の業績の期間
(ii)the period of performance of the acquired enterprise or the acquired business included in the consolidated financial statements;
被取得企業又は取得した事業の取得原価及び対価の種類ごとの内訳
(iii)the acquisition cost of the acquired enterprise or the acquired business, and the breakdown of the cost by type of consideration;
取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数
(iv)if shares have been issued as the consideration for acquisition, the exchange rate and the calculation method thereof and the number of shares issued or to be issued by type of shares;
主要な取得関連費用の内容及び金額
(v)the description and amount of major costs related to acquisition;
取得が複数の取引によつて行われた場合には、被取得企業の取得原価と取得するに至つた取引ごとの取得原価の合計額との差額
(vi)if the acquisition has been carried out through multiple transactions, the difference between the acquisition cost of the acquired enterprise and the total amount of the cost of the respective transactions leading to the acquisition;
発生したのれんの金額、発生原因、償却方法及び償却期間又は負ののれん発生益の金額及び発生原因
(vii)the amount of goodwill that arose, the cause of goodwill that arose, the amortization method, and the amortization period, or the amount of gain on negative goodwill and the cause of negative goodwill that arose;
企業結合日に受け入れた資産及び引き受けた負債の額並びにその主な内訳
(viii)the amount of assets accepted and liabilities assumed on the date of the business combination, and major components thereof;
企業結合契約に規定される条件付取得対価(企業結合契約において定められる企業結合契約締結後の将来の事象又は取引の結果に依存して追加的に交付され、引き渡され、又は返還される取得対価をいう。)の内容及び当連結会計年度以降の会計処理方針
(ix)the description of contingent consideration (meaning the consideration for acquisition that is additionally issued, transferred or returned depending on future events or transaction results after the conclusion of the business combination, which is specified in the business combination contract) provided for in the business combination contract and the accounting policy for the current consolidated fiscal year and thereafter;
取得原価の大部分がのれん以外の無形固定資産に配分された場合には、のれん以外の無形固定資産に配分された金額及びその主要な種類別の内訳並びに全体及び主要な種類別の加重平均償却期間
(x)if most of the acquisition cost is allocated to intangible fixed assets other than goodwill, the amount that is allocated to intangible fixed assets other than goodwill, the breakdown by major type thereof, and the weighted average amortization period for all the intangible fixed assets other than goodwill and by major type thereof;
十一取得原価の配分が完了していない場合には、その旨及びその理由
(xi)if the acquisition cost has not been allocated yet, a statement to that effect, the reason therefor; and
十二企業結合が連結会計年度開始の日に完了したと仮定した場合の当連結会計年度の連結損益計算書に及ぼす影響の概算額及びその算定方法(当該影響の概算額に重要性が乏しい場合を除く。)
(xii)the estimated amount that has an impact on the consolidated profit and loss statement for the current consolidated fiscal year if the business combination is assumed to have been completed on the day of commencement of the consolidated fiscal year, and the calculation method thereof (excluding the cases where the estimated amount that has an impact is not material).
前項の規定にかかわらず、企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当連結会計年度における個々の企業結合に係る取引に重要性は乏しいが、当連結会計年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第十一号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the transaction pertaining to the business combination is not material; provided, however, that although the transactions pertaining to individual business combinations during the current consolidated fiscal year are not material, yet the transactions pertaining to multiple business combinations during the current consolidated fiscal year are material as a whole, the particulars set forth in item (i) and items (iii) to (x) of that paragraph must be set down in the notes for the business combinations as a whole.
第一項第十二号に掲げる影響の概算額は、次に掲げる額のいずれかによるものとし、当該注記が監査証明を受けていない場合には、その旨を記載しなければならない。
(3)The estimated amount that has impact set forth in paragraph (1), item (xii) is any of the following amounts and, if the notes have not received an audit certification, a statement to that effect must be made:
企業結合が連結会計年度開始の日に完了したと仮定して算定された売上高及び損益情報と取得企業の連結損益計算書における売上高及び損益情報との差額
(i)the difference between net sales and the profit and loss information calculated by assuming that the business combination is completed on the day of commencement of the consolidated fiscal year and net sales and the profit and loss information on the consolidated profit and loss statement of the acquiring enterprise; or
企業結合が連結会計年度開始の日に完了したと仮定して算定された売上高及び損益情報
(ii)net sales and the profit and loss information calculated by assuming that the business combination is completed on the day of commencement of the consolidated fiscal year.
前連結会計年度に行われた企業結合に係る暫定的な会計処理の確定に伴い、当連結会計年度において取得原価の当初配分額に重要な見直しがなされた場合には、当該見直しの内容及び金額を注記しなければならない。
(4)If a material review of the initially allocated amounts of the acquisition costs has been conducted in the current consolidated fiscal year occasioned by the determination of the provisional accounting process pertaining to the business combination implemented in the previous consolidated fiscal year, the details and amounts of the review must be set down in the notes.
第十五条の十三削除
Article 15-13Deletion
(共通支配下の取引等の注記)
(Notes on Common Control Transactions)
第十五条の十四当連結会計年度において共通支配下の取引等が行われた場合には、次に掲げる事項を注記しなければならない。
Article 15-14(1)If a common control transaction, etc. has been carried out during the current consolidated fiscal year, the following particulars must be set down in the notes:
取引の概要
(i)the outline of the transaction;
実施した会計処理の概要
(ii)the outline of the implemented accounting processes;
子会社株式を追加取得した場合には、第十五条の十二第一項第三号、第四号及び第九号に掲げる事項
(iii)in the case of acquisition of additional shares in subsidiary company, the particulars set forth in Article 15-12, paragraph (1), items (iii), (iv), and (ix); and
非支配株主(連結子会社の株主のうち連結会社以外の株主をいう。以下この号及び第八十八条第二項において同じ。)との取引に係る連結財務諸表提出会社の持分変動に関する事項(非支配株主との取引によつて増加又は減少した資本剰余金の主な変動要因及び金額をいう。)
(iv)particulars concerning changes in the equity in the company submitting consolidated financial statements pertaining to transactions with non-controlling shareholders (meaning shareholders of consolidated subsidiary companies excluding consolidated companies; hereinafter the same applies in this item and Article 88, paragraph (2)) (meaning the major causes of changes and the amount of capital surplus resulting from transactions with the non-controlling shareholders that has increased or decreased).
前項の規定にかかわらず、共通支配下の取引等に重要性が乏しい場合には、注記を省略することができる。ただし、当連結会計年度における個々の共通支配下の取引等に重要性は乏しいが、当連結会計年度における複数の共通支配下の取引等全体に重要性がある場合には、同項各号に掲げる事項を当該共通支配下の取引等全体について注記しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the common control transaction, etc. is not material; provided, however, that although individual common control transactions, etc. during the current consolidated fiscal year are not material, yet multiple common control transactions, etc. during the current consolidated fiscal year are material as a whole, the particulars set forth in the items of that paragraph must be set down in the notes for the common control transactions, etc. as a whole.
(共同支配企業の形成の注記)
(Notes on Formation of Jointly Controlled Enterprises)
第十五条の十五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(同条第一項に規定する共同支配企業の形成をいう。次条第一項において同じ。)について準用する。この場合において、財務諸表等規則第八条の二十二中「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 15-15The provisions of Article 8-22 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to a formation of jointly controlled enterprise (meaning a formation of a jointly controlled enterprise prescribed in paragraph (1) of that Article; the same applies in paragraph (1) of the following Article). In this case, the term "fiscal year" in Article 8-22 of the Regulation on Financial Statements is deemed to be replaced with "consolidated fiscal year".
(事業分離における分離元企業の注記)
(Notes Set Down by Divesting Enterprise that Engages in Business Divestitures)
第十五条の十六当連結会計年度において重要な事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、分離元企業は、事業分離が行われた連結会計年度において、次に掲げる事項を注記しなければならない。
Article 15-16(1)If a material business divestiture was carried out during the current consolidated fiscal year, and the business divestiture falls under neither a common control transaction, etc. nor a formation of a jointly controlled enterprise, the divesting enterprise must set down the following particulars in the notes, in the consolidated fiscal year in which the business divesture was carried out:
事業分離の概要
(i)the outline of the business divestiture;
実施した会計処理の概要
(ii)the outline of the implemented accounting processes;
分離した事業が含まれていた報告セグメントの名称
(iii)the name of the reporting segment in which the divested business was included;
当連結会計年度の連結損益計算書に計上されている分離した事業に係る損益の概算額
(iv)the estimated amount of profit or loss pertaining to the divested business, which is recorded on the consolidated profit and loss statement for the current consolidated fiscal year; and
移転損益を認識した事業分離において、分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要
(v)if, for a business divestiture for which a gain or loss on transfer has been recognized, there is any continuing involvement other than holding the shares in successor enterprise as the shares in subsidiary company or the shares in affiliated company, the outline of the continuing involvement.
前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。
(2)The notes may be omitted for the particulars set forth in item (v) of the preceding paragraph if the continuing involvement is insignificant.
当連結会計年度における個々の事業分離に係る取引に重要性が乏しいが、当連結会計年度における複数の事業分離に係る取引全体に重要性がある場合には、第一項の規定にかかわらず、同項第一号及び第二号に掲げる事項を当該事業分離に係る取引全体について注記しなければならない。
(3)Although the transactions pertaining to individual business divestures during the current consolidated fiscal year are not material, yet the transactions pertaining to multiple business divestures during the current consolidated fiscal year are material as a whole, the particulars set forth in items (i) and (ii) of that paragraph, notwithstanding the provisions of paragraph (1), must be set down in the notes for the transactions pertaining to business divestures as a whole.
(事業分離における分離先企業の注記)
(Notes Set Down by Successor Enterprise that Engages in Business Divestures)
第十五条の十七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 15-17The provisions of Article 8-24, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a business divesture that does not fall under a business combination.
(子会社の企業結合の注記)
(Notes on Business Combination Through Which Subsidiary Company is Merged)
第十五条の十八連結財務諸表提出会社は、子会社が企業結合を行つたことにより子会社に該当しなくなる場合には、当該企業結合が行われた連結会計年度において、次に掲げる事項を注記しなければならない。
Article 15-18(1)If a subsidiary company no longer falls under a subsidiary company as a result of a business combination, a company submitting consolidated financial statements must set down the following particulars in the notes, in the consolidated fiscal year in which the business combination was carried out:
子会社が行つた企業結合の概要
(i)the outline of the business combination carried out by the subsidiary company;
実施した会計処理の概要
(ii)the outline of the implemented accounting processes;
当該子会社が含まれていた報告セグメントの名称
(iii)the name of the reporting segment in which the subsidiary company was included;
当該連結会計年度の連結損益計算書に計上されている当該子会社に係る損益の概算額
(iv)the estimated amount of profit or loss pertaining to the subsidiary company, which is recorded on the consolidated profit and loss statement for the relevant consolidated fiscal year; and
親会社が交換損益を認識した子会社の企業結合において、当該子会社の株式を関連会社株式として保有する以外に継続的関与がある場合には、当該継続的関与の概要
(v)for a business combination through which a subsidiary company is merged for which the parent company has recognized a gain or loss on exchange of shares, if there is any continuing involvement other than holding the shares in the subsidiary company as the shares in affiliated company, the outline of the continuing involvement.
前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。
(2)The notes may be omitted for the particulars set forth in item (v) of the preceding paragraph if the continuing involvement is insignificant.
第一項の規定にかかわらず、企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当連結会計年度における個々の企業結合に係る取引に重要性は乏しいが、当連結会計年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第二号に掲げる事項を注記しなければならない。
(3)Notwithstanding the provisions of paragraph (1), the notes may be omitted if the transaction pertaining to the business combination is not material; provided, however, that although the individual transactions pertaining to business combinations during the current consolidated fiscal year are not material, yet the multiple transactions pertaining to business combinations during the consolidated fiscal year are material as a whole, the particulars set forth in items (i) and (ii) of that paragraph must be set down in the notes.
(企業結合に関する重要な後発事象等の注記)
(Notes on Material Post-Balance Sheet Events Related to Business Combinations)
第十五条の十九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つ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、「連結決算日」と読み替えるものとする。
Article 15-19The 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 for which the major requirements have been agreed prior to the consolidated closing date and which has not been completed by that date. In this case, the term "balance sheet date" in that Article is deemed to be replaced with "consolidated closing date".
(事業分離に関する重要な後発事象等の注記)
(Notes on Material Post-Balance Sheet Events Related to Business Divestitures)
第十五条の二十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つ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、「連結決算日」と読み替えるものとする。
Article 15-20The 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 divesture for which major requirements have not been agreed prior to the consolidated closing date and which has not been completed by that date. In this case, the term "balance sheet date" in that paragraph is deemed to be replaced with "consolidated closing date".
(子会社の企業結合に関する後発事象等の注記)
(Notes on Post-Balance Sheet Events Related to Business Combination Through Which Subsidiary Company is Merged)
第十五条の二十一子会社の企業結合(当該企業結合により子会社に該当しなくなる場合に限る。)が次の各号に掲げる場合には、当該各号に定める事項を注記しなければならない。
Article 15-21If a business combination through which a subsidiary company is merged (limited to the case where it no longer falls under a subsidiary company through the business combination) falls under the case set forth in the following items, the particulars specified in those items must be set down in the notes:
連結決算日後に完了した子会社の企業結合が重要な後発事象に該当する場合第十五条の十八第一項各号に掲げる事項に準ずる事項
(i)cases where a business combination through which a subsidiary company is merged that has been completed after the consolidated closing date falls under a material post-balance sheet event:the particulars equivalent to the particulars set forth in the items of Article 15-18, paragraph (1);
連結決算日後に主要な条件について合意をした子会社の企業結合が重要な後発事象に該当する場合第十五条の十八第一項第一号及び第三号に掲げる事項に準ずる事項
(ii)if a business combination through which a subsidiary company is merged for which major requirements have been agreed after the consolidated closing date falls under a material post-balance sheet event:the particulars equivalent to the particulars set forth in Article 15-18, paragraph (1), items (i) and (iii); and
連結決算日前に主要な条件について合意をした子会社の企業結合が同日までに完了していない場合(第一号に掲げる場合を除く。)第十五条の十八第一項第一号及び第三号に掲げる事項に準ずる事項
(iii)if a business combination through which a subsidiary company is merged for which major requirements have been agreed before the consolidated closing date has not been completed by that date (excluding the case set forth in item (i)):the particulars equivalent to the particulars set forth in Article 15-18, paragraph (1), items (i) and (iii).
(継続企業の前提に関する注記)
(Notes on Going Concern Assumption)
第十五条の二十二財務諸表等規則第八条の二十七の規定は、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「貸借対照表日」とあるのは「連結決算日」と、同条第四号中「財務諸表」とあるのは「連結財務諸表」と読み替えるものとする。
Article 15-22The provisions of Article 8-27 of the Regulation on Financial Statements apply mutatis mutandis to a company submitting consolidated financial statements. In this case, the term "balance sheet date" in that Article is deemed to be replaced with "consolidated closing date" and the term "financial statements" in item (iv) of that Article is deemed to be replaced with "consolidated financial statements".
(資産除去債務に関する注記)
(Notes on Asset Retirement Obligations)
第十五条の二十三財務諸表等規則第八条の二十八第一項の規定は、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「連結貸借対照表」と、「当該事業年度」とあるのは「当連結会計年度」と読み替えるものとする。
Article 15-23The provisions of Article 8-28, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to asset retirement obligations. In this case, the terms "balance sheet" and "the relevant fiscal year" in that paragraph are deemed to be replaced with "consolidated balance sheet" and "the current consolidated fiscal year" respectively.
(賃貸等不動産に関する注記)
(Notes on Real Properties for Rent)
第十五条の二十四賃貸等不動産(棚卸資産に分類される不動産以外の不動産であつて、賃貸又は譲渡による収益又は利益を目的として所有する不動産をいう。以下この条において同じ。)がある場合には、次に掲げる事項を注記しなければならない。ただし、賃貸等不動産の総額に重要性が乏しい場合には、注記を省略することができる。
Article 15-24If there is any real property for rent, etc. (meaning a real property which is other than a real property classified as an inventory asset and is owned to earn revenues or profits from rental or transfer; hereinafter the same applies in this Article), the following particulars must be set down in the notes; provided, however, that if the total amount of real properties for rent, etc. is not material, the notes may be omitted:
賃貸等不動産の概要
(i)the outline of any real property for rent, etc.;
賃貸等不動産の連結貸借対照表計上額及び当連結会計年度における主な変動
(ii)the amount of any real property for rent, etc. recorded on the consolidated balance sheet and any major fluctuation of price in those during the current consolidated fiscal year;
賃貸等不動産の連結決算日における時価及び当該時価の算定方法
(iii)the market price of any real property for rent, etc. as of the consolidated closing date and the method of calculation of the market price; and
賃貸等不動産に関する損益
(iv)the profit or loss concerning any real property for rent, etc.
(公共施設等運営事業に関する注記)
(Notes on Public Facility Operating Project)
第十五条の二十五連結財務諸表提出会社は、当該会社又は連結子会社が公共施設等運営事業(民間資金等の活用による公共施設等の整備等の促進に関する法律(平成十一年法律第百十七号。以下この項及び次項において「民間資金法」という。)第二条第六項に規定する公共施設等運営事業をいう。次項において同じ。)における公共施設等運営権者(民間資金法第九条第四号に規定する公共施設等運営権者をいう。次項において同じ。)である場合には、次に掲げる事項を公共施設等運営権(民間資金法第二条第七項に規定する公共施設等運営権をいう。以下同じ。)ごとに注記しなければならない。
Article 15-25(1)If a company submitting consolidated financial statements or its consolidated subsidiary company is an operating right holder of a public facility, etc. (meaning an operating right holder of a public facility, etc. prescribed in Article 9, item (iv) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999; hereinafter referred to as the "Private Finance Act" in this paragraph and the following paragraph); the same applies in the following paragraph) of a public facility operating project (meaning a public facility operating project prescribed in Article 2, paragraph (6) of the Private Finance Act; the same applies in the following paragraph), the company submitting consolidated financial statements must set down the following particulars in the notes on each right to operate a public facility, etc. (meaning the right to operate a public facility, etc. prescribed in Article 2, paragraph (7) of the Private Finance Act; the same applies hereinafter):
公共施設等運営権の概要
(i)the outline of the right to operate a public facility, etc.; and
公共施設等運営権の減価償却の方法
(ii)the depreciation method of the right to operate a public facility, etc.
更新投資(公共施設等運営権者が行う公共施設等運営事業における公共施設等(民間資金法第二条第一項に規定する公共施設等をいう。以下この項において同じ。)の維持管理をいう。以下この項において同じ。)については、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を公共施設等運営権ごとに注記しなければならない。
(2)With regard to replacement investment (meaning maintenance and administration of a public facility, etc. (meaning a public facility, etc. prescribed in Article 2, paragraph (1) of the Private Finance Act; hereinafter the same applies in this paragraph) in a public facility operating project implemented by an operating right holder of a public facility, etc.; hereinafter the same applies in this paragraph), the particulars specified in the following items must be set down in the notes on each right to operate a public facility, etc. for the respective cases set forth in those items:
次号に掲げる場合以外の場合 次のイからニまでに掲げる事項
(i)in cases other than the cases set forth in the following item: particulars set forth in (a) to (d):
主な更新投資の内容及び当該更新投資を予定している時期
(a)the description of the major replacement investment and the time when the replacement investment is to be made;
更新投資に係る資産の計上方法
(b)the method to record assets pertaining to the replacement investment;
更新投資に係る資産の減価償却の方法
(c)the asset depreciation methods pertaining to the replacement investment; and
翌連結会計年度以降に実施すると見込まれる更新投資のうち資本的支出に該当する部分(所有権が公共施設等の管理者等(民間資金法第二条第三項に規定する公共施設等の管理者等をいう。以下この項において同じ。)に帰属するものに限る。以下この項において同じ。)について、支出額を合理的に見積ることができる場合には、当該資本的支出に該当する部分の内容及びその金額
(d)if the portion of expenditure that falls under capital expenditure for replacement investment that is expected to be made in or after the following consolidated fiscal year (limited to those whose ownership belongs to an administrator, etc. of a public facility, etc. (meaning an administrator, etc. of a public facility, etc. prescribed in Article 2, paragraph (3) of the Private Finance Act; hereinafter the same applies in this paragraph); hereinafter the same applies in this paragraph) can be reasonably estimated, the description and amount of the portion that falls under capital expenditure;
公共施設等運営権を取得した時において、大部分の更新投資の実施時期及び対象となる公共施設等の具体的な設備の内容が、公共施設等の管理者等から公共施設等運営権者に対して、公共施設等運営権実施契約(民間資金法第二十二条第一項に規定する公共施設等運営権実施契約をいう。次項において同じ。)等で提示され、かつ、当該更新投資のうち資本的支出に該当する部分について、運営権設定期間(民間資金法第十七条第三号に掲げる公共施設等運営権の存続期間をいう。)にわたつて支出すると見込まれる額の総額及び支出時期を合理的に見積ることができる場合 次に掲げる事項
(ii)if the time when the majority of replacement investment is made and the description of a specific facility subject thereto, such as a public facility, are presented by an administrator, of a public facility, etc. to an operating right holder of the public facility, etc. in an agreement on the operation rights of a public facility, etc. (meaning an agreement on the operation rights of a public facility, etc. prescribed in Article 22, paragraph (1) of the Private Finance Act; the same applies in the following paragraph), etc. at the time of acquisition of the right to operate the public facility, etc. and the total amount that is expected to be expended over the period for which the operation rights are established (meaning the duration of the right to operate a public facility, etc. set forth in Article 17, item (iii) of the Private Finance Act) and the time for the payment can be reasonably estimated for the portion of the renewal investment that falls under capital expenditure: the following particulars:
前号イ及びハに掲げる事項
(a)the particulars set forth in (a) and (c) of the preceding item; and
更新投資に係る資産及び負債の計上方法
(b)the method to record assets and liabilities pertaining to the replacement investment.
前二項の規定にかかわらず、次の各号に掲げる場合には、当該各号に定める事項を集約して記載することができる。
(3)Notwithstanding the provisions of the preceding two paragraphs, the particulars specified in the following items may be provided collectively in the cases set forth in those items:
同一の公共施設等運営権実施契約において複数の公共施設等運営権を対象とすることにより一体的な運営等を行う場合当該複数の公共施設等運営権に係る前二項に規定する事項
(i)when an integrated operation, etc. is conducted by exercising multiple rights to operate a public facility, etc. under the same agreement on the operation rights of a public facility, etc.:the particulars prescribed in the preceding two paragraphs pertaining to the multiple rights to operate a public facility, etc.; and
個々の公共施設等運営権の重要性は乏しいが、同一種類の複数の公共施設等運営権全体の重要性が乏しいとは認められない場合当該複数の公共施設等運営権に係る前二項に規定する事項
(ii)although each one of the rights to operate a public facility, etc. is immaterial yet the multiple rights to operate a public facility, etc. of the same category is not recognized as immaterial:the particulars prescribed in the preceding two paragraphs pertaining to the multiple rights to operate a public facility, etc.
(収益認識に関する注記)
(Notes on Revenue Recognition)
第十五条の二十六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「連結財務諸表」と、同項第三号中「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 15-26The 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 "consolidated financial statements" and the term "fiscal year" in item (iii) of that paragraph is deemed to be replaced with "consolidated fiscal year".
(棚卸資産に関する注記)
(Notes on Inventory Assets)
第十五条の二十七市場価格の変動により利益を得る目的をもつて所有する棚卸資産については、第十五条の五の二第一項第三号の規定に準じて注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。
Article 15-27Inventory assets held to earn a profit through fluctuations in market prices must be set down in the notes as specified in the provisions of Article 15-5-2, paragraph (1), item (iii); provided, however, that notes may be omitted for immaterial particulars.
(注記の方法)
(Method to Include a Note)
第十六条第十三条の規定による注記は、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 16(1)The notes under Article 13 must be included immediately after the consolidated cash flow statement.
第十三条の二から第十四条の三までの規定による注記は、第十三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 notes under Articles 13-2 to 14-3 must be included immediately after the notes under Article 13.
この規則の規定により記載すべき注記(第十三条から第十四条の三までの規定による注記を除く。)は、第十三条の二から第十四条の三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 notes to be included pursuant to the provisions of this Regulation (excluding the notes under Articles 13 to 14-3) must be included immediately after the notes under Articles 13-2 to 14-3; provided, however, that this does not apply in the following cases:
第十三条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つた場合
(i)if particulars related to the particulars that are included pursuant to the provisions of Article 13 are included together with the notes; or
脚注(当該注記に係る事項が記載されている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、当該記載を行つた場合
(ii)if notes that are found appropriate to be included as footnotes (meaning the notes included at the end of the table or account statement contained in the consolidated financial statements in which the particulars pertaining to the notes are included) are included as footnotes.
第十五条の二十二の規定による注記は、前項の規定にかかわらず、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、第十三条の規定による注記は、第一項の規定にかかわらず、第十五条の二十二の規定による注記の次に記載しなければならない。
(4)Notwithstanding the provisions of the preceding paragraph, the notes under Article 15-22 must be included immediately after the consolidated cash flow statement. In this case, notwithstanding the provisions of paragraph (1), the notes under Article 13 must be included immediately after the notes under Article 15-22.
この規則の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。
(5)If a note related to a specific account title is included pursuant to the provisions of this Regulation, the association between the account title and the note must be made clear by appending a symbol to the account title or by other methods similar thereto.
(金額の表示の単位)
(Units of Figures Presented in Amounts)
第十六条の二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つて表示するものとする。
Article 16-2The amounts of the account titles and any other particulars recorded in consolidated financial statements are to be presented in million yen or thousand yen.
第二章 連結貸借対照表
Chapter II Consolidated Balance Sheets
第一節 総則
Section 1 General Provisions
(連結貸借対照表の記載方法)
(Methods to Make Entries in Consolidated Balance Sheets)
第十七条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 17(1)The methods to make entries in a consolidated balance sheet are governed as specified in the provisions of this Chapter.
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)A consolidated balance sheet is to be presented by using Form No. 4.
(資産、負債及び純資産の分類記載)
(Assets, Liabilities and Net Assets Classified by Type for Recording)
第十八条資産、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 18Assets, liabilities and net assets to be included must be classified into the assets section, liabilities section, and net assets section.
(資産及び負債の事業別区分)
(Assets and Liabilities Classified by Business)
第十九条連結会社が二以上の異なる種類の事業を営んでいる場合には、資産及び負債に関する記載は、事業の種類ごとに区分して行うことができる。
Article 19If a consolidated company engages in two or more different types of businesses, assets and liabilities may be recorded by each business category.
(科目の記載の配列)
(Arrangement of Account Titles to be Included)
第二十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 20The account titles of assets and liabilities are to be arranged by using the method of current arrangement.
第二節 資産
Section 2 Assets
(資産の分類)
(Classification of Assets)
第二十一条資産は、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 21Assets to be included must be classified into current assets, fixed assets and deferred assets, and assets categorized as fixed assets must be classified into tangible fixed assets, intangible fixed assets, investments, and any other assets.
(各資産の範囲)
(Scopes of the Respective Assets)
第二十二条財務諸表等規則第十五条から第十六条の三まで、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 22The provisions of Articles 15 through 16-3, 22, 27, 31 through 31-4, and 36 of the Regulation on Financial Statements apply mutatis mutandis to the scopes of current assets, tangible fixed assets, intangible fixed assets, investments and other assets, and deferred assets. In this case, 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 costs" 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)
(Separate Presentation of Current Assets)
第二十三条流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。ただし、第二号から第二号の三までに掲げる項目以外の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つて一括して掲記することができる。
Article 23(1)Assets categorized as current assets must be recorded under account titles indicating the names of those assets, in accordance with the following types of items; provided, however, that assets categorized under items other than items set forth in items (ii) through (ii)-3 of which the amount is not more than one percent of the total amount of the assets and which are found appropriate to be presented collectively with assets categorized under another item, may be recorded collectively under an account title having an appropriate name:
現金及び預金
(i)cash and deposits;
受取手形
(ii)negotiable instruments receivable;
二の二売掛金
(ii)-2accounts receivable;
二の三契約資産
(ii)-3contract 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 based on ordinary transactions, and excluding bankruptcy or reorganization claims, etc. that are clearly not able to be recovered within one year);
有価証券
(iv)securities;
商品及び製品(半製品を含む。)
(v)merchandise and manufactured goods (including semi-finished goods);
仕掛品
(vi)work in progress;
原材料及び貯蔵品
(vii)raw materials and supplies; and
その他
(viii)others.
前項の規定は、同項各号の項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもつて別に掲記することを妨げない。
(2)Where assets categorized under any of the items set forth in the items of the preceding paragraph are found appropriate to be presented separately, the provisions of that paragraph do not preclude those assets from being recorded separately under account titles indicating the names of those assets.
第一項第八号に掲げる項目に属する資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて別に掲記しなければならない。
(3)Among the assets categorized under the item set forth in paragraph (1), item (viii), any assets of which the amount exceeds five percent of the total amount of the assets must be recorded separately under account titles having a name that indicates those assets.
第一項本文の規定にかかわらず、同項第五号から第七号までに掲げる項目に属する資産については、棚卸資産の科目をもつて一括して掲記することができる。この場合においては、当該項目に属する資産の科目及びその金額を注記しなければならない。
(4)Notwithstanding the provisions of the main clause of paragraph (1), assets categorized under the items set forth in items (v) to (vii) of that paragraph may be recorded collectively under the account titles of inventory assets. In this case, the account titles of the assets categorized under those items and the amounts thereof must be set down in the notes.
第一項本文の規定にかかわらず、同項第二号及び第二号の二に掲げる項目に属する資産(顧客との契約から生じた債権(財務諸表等規則第十五条第二号に規定する顧客との契約から生じた債権をいう。以下この項において同じ。)に限る。)並びに第二号の三に掲げる項目に属する資産のそれぞれについて、他の項目に属する資産と一括して表示することができる。この場合においては、同項第二号及び第二号の二に掲げる項目に属する資産(顧客との契約から生じた債権に限る。)並びに第二号の三に掲げる項目に属する資産の科目及びその金額をそれぞれ注記しなければならない。
(5)Notwithstanding the provisions of the main clause of paragraph (1), assets categorized under the items set forth in items (ii) and (ii)-2 of that paragraph (limited to claims arising from contracts with customers (meaning claims arising from contracts with customers prescribed in Article 15, item (ii) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph)) and each one of the assets categorized under the item set forth in item (ii)-3 may be presented collectively with the assets categorized under other items. In this case, the account titles of the assets categorized under the items set forth in items (ii) and (ii-2) of that paragraph (limited to claims arising from contracts with customers) and assets categorized under the item set forth in item (ii)-3 of that paragraph and the amounts thereof must be set down respectively in the notes.
(流動資産に係る引当金の表示)
(Presentation of Allowances Pertaining to Current Assets)
第二十四条財務諸表等規則第二十条(第三項を除く。)の規定は、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 24The provisions of Article 20 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to allowances pertaining to assets categorized as current assets.
第二十五条削除
Article 25Deleted.
(有形固定資産の区分表示)
(Separate Presentation of Tangible Fixed Assets)
第二十六条有形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。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つて一括して掲記することができる。
Article 26(1)Assets categorized as tangible fixed assets must be recorded under account titles indicating the names of those assets, in accordance with the following classification of items; provided, however, that assets categorized under any of those items of which the amount is not more than one percent of the total amount of the assets and which are found appropriate to be presented collectively with assets categorized under another item, may be recorded collectively under an account title having an appropriate name:
建物(その付属設備を含む。)及び構築物
(i)buildings (including facilities attached thereto) and structures;
機械装置(その付属設備を含む。)及び運搬具(船舶及び水上運搬具、鉄道車両その他の陸上運搬具並びに航空機)
(ii)machinery and equipment (including facilities attached thereto) and delivery equipment (vessels and water delivery equipment, railway vehicles and any other land delivery equipment, and aircraft);
土地
(iii)land;
リース資産(連結会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が前三号及び第六号に掲げるものである場合に限る。)
(iv)leased assets (limited to assets for which a consolidated company is the lessee of the leased property in finance lease transactions, and where the leased property is any of those set forth in the preceding three items or in item (vi));
建設仮勘定
(v)construction in progress; and
その他
(vi)others.
第二十三条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 23, paragraph (2) apply mutatis mutandis to the cases referred to in the preceding paragraph.
第一項の規定にかかわらず、同項第四号に掲げるリース資産に区分される資産については、同項各号(第四号及び第五号を除く。)に掲げる項目に含めることができる。
(3)Notwithstanding the provisions of paragraph (1), assets categorized as the leased assets set forth in item (iv) of that paragraph may be included in any of the items set forth in the items of that paragraph (excluding items (iv) and (v)).
第二十三条第三項の規定は、第一項第六号の資産について準用する。
(4)The provisions of Article 23, paragraph (3) apply mutatis mutandis to the assets set referred to in paragraph (1), item (vi).
(減価償却累計額の表示)
(Presentation of Accumulated Depreciation Amounts)
第二十七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 27The provisions of Articles 25 and 26, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the accumulated depreciation amount of buildings, structures, and any other tangible fixed assets.
(減損損失累計額の表示)
(Presentation of the Amount of Accumulated Impairment Losses)
第二十七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 27-2The provisions of Article 26-2 (excluding paragraph (5)) of the Regulation on Financial Statements apply mutatis mutandis to the amount of accumulated impairment losses of tangible fixed assets.
(無形固定資産の区分表示)
(Separate Presentation of Intangible Fixed Assets)
第二十八条無形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。ただし、第一号、第二号又は第三号の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、第四号に属する資産と一括して掲記することができる。
Article 28(1)Assets categorized as intangible fixed assets must be recorded under account titles indicating the names of those assets, in accordance with the following classification of items; provided, however, that assets categorized under the item set forth in item (i), (ii) or (iii) of which the amount is not more than one percent of the total amount of assets may be recorded collectively with assets categorized under item (iv):
のれん
(i)goodwill;
リース資産(連結会社がファイナンス・リース取引におけるリース物件の借主である資産であつて、当該リース物件が次号及び第四号に掲げるものである場合に限る。)
(ii)leased assets (limited to assets for which a consolidated company is the lessee of the leased property in finance lease transactions, and where the leased property is categorized under the following item and item (iv));
公共施設等運営権
(iii)right to operate a public facility, etc.; and
その他
(iv)others.
第二十三条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 23, paragraph (2) apply mutatis mutandis to the cases referred to in the preceding paragraph.
第一項の規定にかかわらず、同項第二号に掲げるリース資産に区分される資産については、同項第四号に掲げる項目に含めることができる。
(3)Notwithstanding the provisions of paragraph (1), assets categorized as the leased assets set forth in item (ii) of that paragraph may be included in the item set forth in item (iv) of that paragraph.
第二十三条第三項の規定は、第一項第四号の資産について準用する。
(4)The provisions of Article 23, paragraph (3) apply mutatis mutandis to the assets set forth in paragraph (1), item (iv).
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。
(5)A difference arose from investments made by consolidated companies that exceed the amount of the stated capital of consolidated subsidiary companies is presented by including it into goodwill.
第二十九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 29The provisions of Article 30 of the Regulation on Financial Statements apply mutatis mutandis to the accumulated amortization amounts and the amounts of accumulated impairment losses of intangible fixed assets.
(投資その他の資産の区分表示等)
(Separate Presentation of Investments and Other Assets)
第三十条投資その他の資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。ただし、第四号に掲げる項目以外の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つて一括して掲記することができる。
Article 30(1)Assets categorized as investments and other assets must be recorded under account titles indicating the names of those assets, in accordance with the following classification of items; provided, however, that assets categorized under an item other than that set forth in item (iv) of which the amount is not more than one percent of the total amount of the assets and which are found appropriate to be presented collectively with assets categorized under another item, may be recorded collectively under an account title having an appropriate name:
投資有価証券
(i)investment securities;
長期貸付金
(ii)long-term loans;
繰延税金資産
(iii)deferred tax assets;
退職給付に係る資産
(iv)net defined benefit asset; and
その他
(v)others.
非連結子会社及び関連会社の株式、及び社債、非連結子会社及び関連会社の発行するその他の有価証券(有価証券のうち、株式及び社債以外のものをいう。)並びに非連結子会社及び関連会社に対する出資金の額は、それぞれ注記しなければならない。
(2)The amounts of shares and corporate bonds issued by non-consolidated subsidiary companies and affiliated companies, any other securities (meaning securities other than shares and corporate bonds) issued by con-consolidated subsidiary companies and affiliated companies, and investments in capital of non-consolidated subsidiary companies and affiliated companies must be set down in the notes, respectively.
前項の記載において、関連会社の株式等の内訳として、共同支配企業に対する投資の金額を注記しなければならない。
(3)In the notes referred to in the preceding paragraph, the amount of investments made in jointly controlled enterprises must be set down as a breakdown of shares, etc. of affiliated companies.
第二十三条第二項の規定は、第一項の場合に準用する。
(4)The provisions of Article 23, paragraph (2) apply mutatis mutandis to the cases referred to in paragraph (1).
第二十三条第三項の規定は、第一項第五号の資産について準用する。
(5)The provisions of Article 23, paragraph (3) apply mutatis mutandis to the assets referred to in paragraph (1), item (v).
第三十条の二財務諸表等規則第三十二条の三の規定は、土地の再評価に関する法律(平成十年法律第三十四号。以下「土地再評価法」という。)第七条第一項に規定する再評価に係る繰延税金資産について準用する。
Article 30-2The provisions of Article 32-3 of the Regulation on Financial Statements apply mutatis mutandis to deferred tax assets pertaining to revaluation prescribed in Article 7, paragraph (1) of the Act on Revaluation of Land (Act No. 34 of 1998; hereinafter referred to as the "Land Revaluation Act").
(投資その他の資産に係る引当金の表示)
(Presentation of Allowances Pertaining to Investments and Other Assets)
第三十一条財務諸表等規則第三十四条の規定において準用する同令第二十条(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 31The 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 pertaining to assets categorized as investments and other assets.
(繰延資産の区分表示)
(Separate Presentation of Deferred Assets)
第三十二条繰延資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。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つて一括して掲記することができる。
Article 32(1)Assets categorized as deferred assets must be recorded under account titles indicating the names of those assets, in accordance with the following classification of items; provided, however, that assets categorized under any of those items of which the amount is not more than one percent of the total amount of the assets and which are found appropriate to be presented collectively with assets categorized under another item, may be recorded collectively under an account title having an appropriate name:
創立費
(i)deferred organization expenses;
開業費
(ii)business commencement expenses;
株式交付費
(iii)stock issuance expenses;
社債発行費
(iv)corporate bond issuance expenses; and
開発費
(v)development costs.
第二十三条第二項の規定は、前項の場合に準用する。
(2)The provisions of Article 23, paragraph (2) apply mutatis mutandis to the cases referred to in the preceding paragraph.
第三十三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 33The provisions of Article 38 of the Regulation on Financial Statements apply mutatis mutandis to the accumulated amortization amount of deferred assets.
第三十四条削除
Article 34Deleted.
(事業用土地の再評価に関する注記)
(Notes on Revaluation of Land for Business Use)
第三十四条の二財務諸表等規則第四十二条(第三項を除く。)の規定は、土地再評価法の規定による事業用土地の再評価に関する注記について準用する。
Article 34-2The provisions of Article 42 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to notes on the revaluation of land for business use under the Land Revaluation Act.
(担保資産の注記)
(Notes on Collateral Assets)
第三十四条の三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 34-3The 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)
第三十五条負債は、流動負債及び固定負債に分類して記載しなければならない。
Article 35Liabilities to be included must be classified into current liabilities and fixed liabilities.
(各負債の範囲)
(Scope of Each Type of Liabilities)
第三十六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。
Article 36The 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 the scope of fixed liabilities.
第三十六条の二退職給付に係る負債は、固定負債に属するものとする。
Article 36-2The net defined benefit liability is categorized as fixed liabilities.
(流動負債の区分表示)
(Separate Presentation of Current Liabilities)
第三十七条流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。ただし、第四号の二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つて一括して掲記することができる。
Article 37(1)Liabilities categorized as current liabilities must be recorded under account titles indicating the names of those liabilities, in accordance with the following classification of items; provided, however, that liabilities categorized under an item other than those set forth in items (iv)-2 and (v) of which the amount is not more than one percent of the total amount of liabilities and net assets and which are found appropriate to be presented collectively with liabilities categorized under another item, may be recorded collectively under an 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 taxes, etc.;
四の二契約負債
(iv)-2contract liabilities;
引当金
(v)allowances;
資産除去債務
(vi)asset retirement obligations; and
公共施設等運営権に係る負債
(vii)liabilities pertaining to the right to operate a public facility, etc.; and
その他
(viii)others.
前項の規定は、同項各号の項目に属する負債で、別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもつて、別に掲記することを妨げない。
(2)Where liabilities categorized under any of the items referred to in the items of the preceding paragraph are found appropriate to be presented separately, the provisions of that paragraph do not preclude those liabilities from being recorded separately under an account title indicating the names of those liabilities.
第一項第四号の未払法人税等とは、法人税、住民税(都道府県民税及び市町村民税をいう。以下同じ。)並びに事業税の未払額をいう。
(3)The accrued corporate tax, etc. referred to in paragraph (1), item (iv) means unpaid corporate tax, inhabitants tax (meaning prefectural inhabitants tax and municipal inhabitants tax; the same applies hereinafter), and enterprise tax.
第一項第五号の引当金は、当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので、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つて一括して掲記することができる。
(4)The allowances referred to in paragraph (1), item (v) must be recorded under an account title having a name that indicates the purpose of establishment of that allowance; provided, however, that those allowances of which the amount is small and which are found appropriate to be presented collectively with liabilities categorized under another item may be recorded collectively under an account title having an appropriate name.
第一項第八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つて別に掲記しなければならない。
(5)Among the liabilities categorized under the item set forth in paragraph (1), item (viii), any liabilities of which the amount exceeds five percent of the total amount of liabilities and net assets must be recorded under an account title having a name that indicates those liabilities.
第一項本文の規定にかかわらず、同項第四号の二に掲げる項目に属する負債については、他の項目に属する負債と一括して表示することができる。この場合においては、同号に掲げる項目に属する負債の科目及びその金額を注記しなければならない。
(6)Notwithstanding the provisions of the main clause of paragraph (1), liabilities categorized under the item set forth in item (iv)-2 of that paragraph may be presented collectively with liabilities categorized under other items. In this case, the account titles of the liabilities categorized under the item set forth in that item and the amounts thereof must be set down in the notes.
(固定負債の区分表示)
(Separate Presentation of Fixed Liabilities)
第三十八条固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。ただし、第五号及び第六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つて一括して掲記することができる。
Article 38(1)Liabilities categorized as fixed liabilities must be recorded under account titles having names that indicate those liabilities, in accordance with the following classification of items; provided, however, that liabilities categorized under an item other than that set forth in items (v) and (vi) of which the amount is not more than one percent of the total amount of liabilities and net assets and which are found appropriate to be presented collectively with liabilities categorized under another item, may be recorded collectively under an 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;
繰延税金負債
(iv)deferred tax liabilities;
引当金
(v)allowances;
退職給付に係る負債
(vi)net defined benefit liabilities;
資産除去債務
(vii)asset retirement obligations; and
公共施設等運営権に係る負債
(viii)liabilities pertaining to the right to operate a public facility, etc.; and
その他
(ix)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.
前条第四項の規定は、第一項第五号の引当金について準用する。
(3)The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the allowances referred to in paragraph (1), item (v).
前条第五項の規定は、第一項第九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 (5) of the preceding Article apply mutatis mutandis to liabilities categorized under the item set forth in paragraph (1), item (ix).
第三十九条財務諸表等規則第五十二条の二の規定は、土地再評価法第七条第一項に規定する再評価に係る繰延税金負債について準用する。
Article 39The provisions of Article 52-2 of the Regulation on Financial Statements apply mutatis mutandis to deferred tax liabilities pertaining to revaluation prescribed in Article 7, paragraph (1) of the Land Revaluation Act.
(偶発債務の注記)
(Notes on Contingent Liabilities)
第三十九条の二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 39-2If there are contingent liabilities (meaning guarantee of debts (including those that have the same effect as guarantee of debts), obligations for compensation pertaining to pending court cases, and other liabilities that have not arisen in reality but may be borne by the business in the future) pertaining to any consolidated company, the description and amounts thereof must be set down in the notes; provided, however, that notes on immaterial ones may be omitted .
(棚卸資産及び工事損失引当金の表示)
(Presentation of Inventory Assets and Reserve for Loss on Construction Contracts)
第四十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 40The provisions of Article 54-4 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to presentation of inventory assets and reserve for loss on construction contracts.
(企業結合に係る特定勘定の注記)
(Notes on Specified Accounts in Accounting for Business Combination)
第四十一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について準用する。
Article 41The provisions of Article 56, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to specified accounts in accounting for a business combination.
(特別目的会社の債務等の区分表示)
(Separate Presentation of Liabilities of Special Purpose Company)
第四十一条の二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(当該特別目的会社の資産の全部又は一部及び当該資産から生じる収益のみを返済原資とし、当該資産以外の資産及び当該収益以外の収益に遡及しない債務をいう。以下この条において同じ。)については、社債又は借入金その他の負債の項目ごとに当該ノンリコース債務を示す名称を付した科目をもつて流動負債又は固定負債に掲記しなければならない。ただし、ノンリコース債務を社債又は借入金その他の負債を示す科目(ノンリコース債務を示す名称を付した科目を除く。)に含めて掲記することを妨げない。
Article 41-2(1)Non-recourse debts (meaning debts of which the source of repayment consist all or a part of the assets of a special purpose company (meaning the special purpose company specified in Article 8, paragraph (7) of the Regulation on Financial Statements) and revenues from those assets, and for which the creditor is not allowed to pursue any assets other than those assets nor any revenues other than those revenues; the same applies in this Article) owned by the special purpose company which is included in the scope of consolidation must be recorded in current liabilities or fixed liabilities under an account title having a name that indicates the non-recourse debts for each of the items of corporate bonds, borrowings, or other liabilities; provided, however, that this does not preclude non-recourse debts from being recorded under an account title that indicates corporate bonds, borrowings, or other liabilities (excluding an account title having a name that indicates non-recourse debts).
前項ただし書の規定により掲記する場合には、社債又は借入金その他の負債を示す科目ごとにノンリコース債務の金額を注記しなければならない。
(2)When recording non-recourse debts pursuant to the provisions of the proviso to the preceding paragraph, the amount of the non-recourse debts must be set down in the notes for each of the account titles that indicate corporate bonds, borrowings, or other liabilities.
ノンリコース債務に対応する資産については、当該資産の科目及びその金額を注記しなければならない。
(3)With regard to assets corresponding to non-recourse debts, the account titles of those assets and the amount thereof must be set down in the notes.
第四節 純資産
Section 4 Net Assets
(純資産の分類)
(Classification of Net Assets)
第四十二条純資産は、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 42Net assets to be included 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 and Separate Presentation of Shareholders' Equity)
第四十三条株主資本は、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つて掲記しなければならない。
Article 43(1)Shareholders' equity must be classified into stated capital, capital surplus, and retained earnings, and must be recorded under the account titles of 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 reserve specified by law that is equivalent to capital reserve or retained earnings reserve.
自己株式は、株主資本に対する控除項目として利益剰余金の次に自己株式の科目をもつて掲記しなければならない。
(3)Treasury shares must be recorded as a deduction corresponding to shareholders' equity, under the account title of treasury shares immediately after retained earnings.
自己株式の処分に係る申込期日経過後における申込証拠金は、第一項の規定にかかわらず、自己株式の次に自己株式申込証拠金の科目をもつて掲記しなければならない。
(4)Notwithstanding the provisions of paragraph (1), a deposit for subscriptions as after the application date, pertaining to disposal of treasury shares, must be recorded under the account title of a deposit for subscriptions to treasury shares, immediately after treasury shares.
(その他の包括利益累計額の分類及び区分表示)
(Classification and Separate Presentation of Accumulated Other Comprehensive Income)
第四十三条の二その他の包括利益累計額は、次に掲げる項目の区分に従い、当該項目を示す名称を付した科目をもつて掲記しなければならない。
Article 43-2(1)Accumulated other comprehensive income must be recorded in accordance with the following classification of items, under account titles having names that indicate those items:
その他有価証券評価差額金(純資産の部に計上されるその他有価証券の評価差額をいう。第六十九条の五第一項第一号において同じ。)
(i)the valuation differences on other securities (meaning the valuation differences on other securities recorded in the net assets section; the same applies in Article 69-5, paragraph (1), item (i));
繰延ヘッジ損益(ヘッジ対象に係る損益が認識されるまで繰り延べられるヘッジ手段(財務諸表等規則第八条第六十九項に規定するヘッジ手段をいう。)に係る損益又は時価評価差額をいう。第六十九条の五第一項第二号において同じ。)
(ii)the deferred gain or loss on hedges (meaning gains or losses or market value valuation differences on hedging instruments (meaning hedging instruments specified in Article 8, paragraph (69) of the Regulation on Financial Statements) that are deferred until the gains or losses on hedged items are recognized; the same applies in Article 69-5, paragraph (1), item (ii));
土地再評価差額金(土地再評価法第七条第二項に規定する再評価差額金をいう。)
(iii)the land revaluation difference (meaning the land revaluation difference prescribed in Article 7, paragraph (2) of the Land Revaluation Act);
為替換算調整勘定(外国にある子会社又は関連会社の資産及び負債の換算に用いる為替相場と純資産の換算に用いる為替相場とが異なることによつて生じる換算差額をいう。第六十九条の五第一項第三号において同じ。)
(iv)the accounting for foreign currency translation adjustments (meaning the foreign currency translation differences that results from the difference between the exchange rate used for translating the assets and liabilities of any subsidiary company or affiliated company in a foreign state and the exchange rate used for translating the net assets of that company; the same applies in Article 69-5, paragraph (1), item (iii)); and
退職給付に係る調整累計額
(v)the Accumulated Remeasurements of Defined Benefit Plans.
前項に掲げる項目のほか、その他の包括利益累計額の項目として計上することが適当であると認められるものは、当該項目を示す名称を付した科目をもつて掲記することができる。
(2)In addition to the items set forth in the preceding paragraph, any items that are found appropriate to be recorded as an item of accumulated other comprehensive income may be recorded under an account title having a name that indicates those items.
(新株予約権の表示)
(Presentation of Share Options)
第四十三条の三新株予約権は、新株予約権の科目をもつて掲記しなければならない。
Article 43-3(1)Share options must be recorded under the account title of share options.
連結財務諸表提出会社が保有する連結財務諸表提出会社が発行した新株予約権及び連結子会社が保有する当該連結子会社が発行した新株予約権は、新株予約権から控除しなければならない。ただし、新株予約権に対する控除項目として新株予約権の次に自己新株予約権の科目をもつて掲記することを妨げない。
(2)Share options issued by the company submitting consolidated financial statements held by the company submitting consolidated financial statements itself and share options issued by any consolidated subsidiary company held by the consolidated subsidiary company itself must be deducted from share options; provided, however, that this does not preclude the share options from being recorded under the account title of own share options, immediately after share options, as a deduction corresponding to share options.
(非支配株主持分の表示)
(Presentation of Non-Controlling Interests)
第四十三条の四非支配株主持分は、非支配株主持分の科目をもつて掲記しなければならない。
Article 43-4Non-controlling interests must be recorded under the account title of non-controlling interests.
(契約による積立金の注記)
(Notes on Reserve Funds under Contracts)
第四十四条第四十三条第一項に規定する利益剰余金の金額のうちに、減債積立金その他債権者との契約等により特定目的のために積立てられたものがある場合には、その内容及び金額を注記しなければならない。
Article 44If the amount of retained earnings prescribed in Article 43 (1) includes a reserve for bond sinking fund or any other reserve funds accumulated for a specific purpose under a contract, etc. with a creditor, the contents and amounts thereof must be set down in the notes.
(一株当たり純資産額の注記)
(Notes on Amount of Net Assets Per Share)
第四十四条の二一株当たり純資産額は、注記しなければならない。
Article 44-2(1)The amount of net assets per share must be set down in the notes.
財務諸表等規則第六十八条の四第二項の規定は、当連結会計年度又は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「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 68-4, paragraph (2) of the Regulation on Financial Statements apply mutatis mutandis to the case where any consolidation of shares or share split has been carried out during the current consolidated fiscal year or after the consolidated balance sheet date. In this case, the term "fiscal year" in item (ii) of that paragraph is deemed to be replaced with "consolidated fiscal year".
第五節 雑則
Section 5 Miscellaneous Provisions
(繰延税金資産又は繰延税金負債の表示)
(Presentation of Deferred Tax Assets or Deferred Tax Liabilities)
第四十五条第三十条第一項第三号に掲げる繰延税金資産と第三十八条第一項第四号に掲げる繰延税金負債とがある場合には、異なる納税主体に係るものを除き、その差額を繰延税金資産又は繰延税金負債として投資その他の資産又は固定負債に表示しなければならない。
Article 45If there are the deferred tax assets set forth in Article 30, paragraph (1), item (iii) and the deferred tax liabilities set forth in Article 38, paragraph (1), item (iv), the difference between them, excluding those pertaining to different taxable entities, must be presented as deferred tax assets or deferred tax liabilities under investments and other assets or under fixed liabilities.
(特別法上の準備金等)
(Reserves under Special Laws)
第四十五条の二法令の規定により準備金又は引当金の名称をもつて計上しなければならない準備金又は引当金で、資産の部又は負債の部に計上することが適当でないもの(以下「準備金等」という。)は、第二十条及び第三十五条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。
Article 45-2(1)Reserves or allowances that must be recorded in the section of reserves or allowances pursuant to the provisions of laws and regulations and that are inappropriate to be recorded in the assets section or the liabilities section (hereinafter referred to as "reserves, etc.") must be included under a separate class that has been added immediately after fixed liabilities, notwithstanding the provisions of Articles 20 and 35.
準備金等については、当該準備金等の設定目的を示す名称を付した科目をもつて掲記し、その計上を規定した法令の条項を注記しなければならない。
(2)reserves, etc. must be recorded under an account title having a name that indicates the purpose of establishment of the reserves, etc., and the provisions of laws and 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)With regard to reserves, etc., whether or not those reserves will be used within one year must be set down in the notes; provided, however, that this does not apply if it is difficult to make a decision on this.
(別記事業の資産及び負債の分類)
(Classification of Assets and Liabilities of Business Specified Separately under the Regulation on Financial Statements)
第四十六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二十一条及び第三十五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。この場合においては、その準拠した法令又は準則を注記しなければならない。
Article 46If the main business of a business group is a business specified separately in the Regulation on Financial Statements (hereinafter referred to as a "business specified separately"), and it is found inappropriate to include its assets and liabilities according to the classification under Articles 21 and 35, notwithstanding these provisions, the assets and liabilities may be included according to the classification specified by laws and regulations, or rules (meaning the law, regulations, or rules prescribed 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 specified separately. In this case, the governing laws and regulations or rules must be set down in the notes.
(指定法人の純資産の記載)
(Net Assets of Designated Corporations to be Included)
第四十六条の二指定法人が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 46-2If a designated corporation prepares a consolidated balance sheet, and it is found inappropriate to include its net assets pursuant to this Regulation, the designated corporation may include its net assets as specified by laws and regulations, or rules applicable to its financial statements. In this case, the governing laws and regulations, or rules must be provided.
(別記事業の資産及び負債の科目の記載)
(Account Titles for Assets and Liabilities of Listed Business to be Included)
第四十七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、第二十三条第一項、第二十六条第一項、第二十八条第一項、第三十条第一項、第三十七条第一項及び第三十八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 47(1)If the businesses conducted by any consolidated company include a business specified separately, and it is found inappropriate to include the account titles for assets and liabilities of the business specified separately according to the classification of the items prescribed in Article 23, paragraph (1), Article 26, paragraph (1), Article 28, paragraph (1), Article 30, paragraph (1), Article 37, paragraph (1), and Article 38, paragraph (1), notwithstanding these provisions, those account titles may be included as specified by laws and regulations, or rules applicable to the financial statements of the company engaged in the business specified 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 of assets and liabilities collectively or separately are to be governed by this Regulation.
第三章 連結損益計算書
Chapter III Consolidated Profit and Loss Statements
第一節 総則
Section 1 General Provisions
(連結損益計算書の記載方法)
(Methods to Make Entries in Consolidated Profit and Loss Statements)
第四十八条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 48(1)The methods to make entries in a consolidated profit and loss statement are governed as specified in this Chapter.
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)A consolidated profit and loss statement are to be presented by using Form No. 5.
(収益及び費用の分類)
(Classification of Revenues and Expenses)
第四十九条収益又は費用は、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 49Revenues and expenses to be presented must be classified into account titles having names that indicate the following items:
売上高
(i)net sales;
売上原価(役務原価を含む。以下同じ。)
(ii)cost of sales (including service costs; the same applies hereinafter);
販売費及び一般管理費
(iii)selling expenses and general and administrative expenses;
営業外収益
(iv)non-operating revenues;
営業外費用
(v)non-operating expenses;
特別利益
(vi)extraordinary profit; and
特別損失
(vii)extraordinary loss.
(売上高等の事業別記載)
(Entry of Net Sales by Business)
第五十条連結会社が二以上の異なる種類の事業を営んでいる場合には、前条第一号から第三号までに掲げる収益又は費用に関する記載は、事業の種類ごとに区分して行うことができる。
Article 50If consolidated companies engage in two or more different types of businesses, the revenues and expenses set forth in items (i) through (iii) of the preceding Article may be recorded separately according to the type of business.
第二節 売上高及び売上原価
Section 2 Net Sales and Sales Costs
(売上高の表示方法)
(Methods to Present Net Sales)
第五十一条売上高は、売上高を示す名称を付した科目をもつて掲記しなければならない。
Article 51(1)Net sales must be recorded under an account title having a name that indicates net sales.
前項の売上高の記載については、顧客との契約から生じる収益及びそれ以外の収益に区分して記載するものとする。この場合において、当該記載は、顧客との契約から生じる収益の金額の注記をもつて代えることができる。
(2)The net sales to be included referred to in the preceding paragraph are to be classified into revenues from contracts with customers and other revenues. In this case, the amount of revenues from contracts with customers may be set down in the notes in lieu of the net sales to be included.
(棚卸資産の評価差額の表示方法)
(Methods to Present Valuation Difference Between Inventory Assets)
第五十一条の二市場価格の変動により利益を得る目的をもつて所有する棚卸資産の評価差額は、売上高を示す名称を付した科目に含めて記載しなければならない。ただし、当該金額の重要性が乏しい場合には、営業外収益又は営業外費用に含めて記載することができる。
Article 51-2The valuation difference between inventory assets held for the purpose of earning profits from fluctuations in market prices must be included under the account title having a name that indicates net sales; provided, however, that if the amount is not material, the amount may be included in non-operating revenues or non-operating expenses.
(売上原価の表示方法)
(Methods to Present Sales Costs)
第五十二条売上原価は、売上原価を示す名称を付した科目をもつて掲記しなければならない。
Article 52The sales costs must be recorded under an account title having a name that indicates the sales costs.
(工事損失引当金繰入額の注記)
(Notes on Provision for Loss on Construction Contracts)
第五十二条の二財務諸表等規則第七十六条の二第一項の規定は、工事損失引当金の繰入れについて準用する。
Article 52-2The provisions of Article 76-2, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to provision for loss on construction contracts.
(棚卸資産の帳簿価額の切下げに関する記載)
(Depreciation in Book Value of Inventory Assets to be Included)
第五十三条通常の販売の目的をもつて所有する棚卸資産について、収益性の低下により帳簿価額を切り下げた場合には、当該切下額(前連結会計年度末に計上した切下額を当連結会計年度に戻し入れる場合には、当該戻入額と当連結会計年度末に計上した当該切下額を相殺した後の金額)は、売上原価その他の項目の内訳項目として、その内容を示す名称を付した科目をもつて区分掲記しなければならない。ただし、当該棚卸資産の期末棚卸高を帳簿価額の切下げ後の金額によつて計上し、その旨及び当該切下額を注記することを妨げない。
Article 53(1)If the book value of inventory assets held for the purpose of ordinary sales is depreciated due to a decline in profitability, the depreciation amount (in cases of returning, in the current consolidated fiscal year, the depreciation amount that had been recorded at the end of the previous consolidated fiscal year, the amount obtained by offsetting the returned amount against the depreciation amount recorded at the end of the current consolidated fiscal year) must be recorded separately under an account title having a name that indicates the contents thereof, as a breakdown of the sales costs or of any other item; provided, however, that this does not preclude the ending inventory of the inventory assets from being recorded as the amount after the depreciation of book value, and a statement to that effect and the depreciation amount from being stated in the notes.
前項の規定にかかわらず、当該切下額に重要性が乏しい場合には、区分掲記又は注記を省略することができる。
(2)Notwithstanding the provisions of the preceding paragraph, if the depreciation amount is not material, the amount may be omitted from being recorded separately or being set down in the notes.
(売上総損益金額の表示)
(Presentation of Gross Profit or Loss)
第五十四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 54The difference between net sales and the sales costs must be included as the gross profit or the gross loss.
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)
(Methods to Present Selling Expenses and General and Administrative Expenses)
第五十五条販売費及び一般管理費は、適当と認められる費目に分類し、当該費用を示す名称を付した科目をもつて掲記しなければならない。ただし、販売費の科目若しくは一般管理費の科目又は販売費及び一般管理費の科目に一括して掲記し、その主要な費目及びその金額を注記することを妨げない。
Article 55(1)Selling expenses and general and administrative expenses must be classified into expense items that are found to be appropriate, and be recorded under account titles having names that indicate those expenses; provided, however, that this does not preclude those expenses from being recorded under the account title of selling expenses, the account title of general and administrative expenses, or the account title of selling expenses and general and administrative expenses collectively, and the major expense items and amounts thereof from being stated 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 prescribed in the proviso to the preceding paragraph mean retirement benefit expenses and provision of allowance (excluding the expense items of which the amount is small) and any other expense items of which the amount exceeds ten percent of the total amount of selling expenses and general and administrative expenses.
(研究開発費の注記)
(Notes on Research and Development Costs)
第五十五条の二一般管理費及び当期製造費用に含まれている研究開発費については、その総額を注記しなければならない。
Article 55-2With regard to the research and development costs included in the general and administrative expenses and in the manufacturing expenses for the period, the total amount thereof must be set down in the notes.
(営業損益金額の表示)
(Presentation of Amount of Operating Profit and Loss)
第五十六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 56The amount obtained by adjusting the gross profit or the gross loss by adding or subtracting the total amount of selling expenses and general and administrative expenses must be included 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)
(Methods to Present Non-Operating Revenues)
第五十七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つて掲記しなければならない。ただし、各収益のうち、その金額が営業外収益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該収益を一括して示す名称を付した科目をもつて掲記することができる。
Article 57Revenues categorized as non-operating revenues must recorded under account titles having names that indicate those revenues, in accordance with the classification of 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 revenues of which the amounts are not more than ten percent of the total amount of non-operating revenues, which are found appropriate to be presented collectively, may be recorded under an account title having a name that collectively indicates those revenues.
(営業外費用の表示方法)
(Methods to Present Non-Operating Expenses)
第五十八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つて掲記しなければならない。ただし、各費用のうち、その金額が営業外費用の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該費用を一括して示す名称を付した科目をもつて掲記することができる。
Article 58Expenses categorized as non-operating expenses must be recorded under account titles having names that indicate those expenses, in accordance with the classification of interest expenses (including interest on corporate bonds), loss on sales of securities, investment loss under the equity method, and others; provided, however, that any expenses of which the amounts are not more than ten percent of the total amount of non-operating expenses, which are found appropriate to be presented collectively, may be recorded under an account title having a name that collectively indicates those expenses.
第五十九条削除
Article 59Deleted.
第六十条削除
Article 60Deleted.
(経常損益金額の表示)
(Presentation of Amount of Ordinary Income and Loss)
第六十一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 61The amount obtained by adjusting the amount of operating income or the amount of operating loss by adding or subtracting the total amount of non-operating revenues or the total amount of non-operating expenses must be included 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)
(Methods to Present Extraordinary Profit)
第六十二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つて掲記しなければならない。ただし、各利益のうち、その金額が特別利益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該利益を一括して示す名称を付した科目をもつて掲記することができる。
Article 62Profits categorized as extraordinary profit must be recorded under account titles having names that indicate those profits, in accordance with the classification of gain on sales of fixed assets, gain from negative goodwill and others; provided, however, that any profits of which the amounts are not more than ten percent of the total amount of extraordinary profit, which are found appropriate to be presented collectively, may be recorded under an account title having a name that collectively indicates those profits.
(特別損失の表示方法)
(Methods to Present Extraordinary Loss)
第六十三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つて掲記しなければならない。ただし、各損失のうち、その金額が特別損失の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該損失を一括して示す名称を付した科目をもつて掲記することができる。
Article 63Losses categorized as extraordinary loss must be recorded under account titles having names that indicate those losses, in accordance with the classification of loss on sales of fixed assets, impairment loss, loss on disaster, and others; provided, however, that any losses of which the amounts are not more than ten percent of the total amount of extraordinary loss, which are found appropriate to be presented collectively, may be recorded under an account title having a name that collectively indicates those losses.
(減損損失に関する注記)
(Notes on Impairment Loss)
第六十三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 63-2The 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 specified in that Article) for which impairment loss has been recognized.
(企業結合に係る特定勘定の取崩益の注記)
(Notes on Gain on Reversal of Specified Accounts in Accounting Pertaining to Business Combination)
第六十三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 63-3The provisions of Article 95-3-3, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis pursuant to gain on reversal of specified accounts in accounting pertaining to business combination.
(税金等調整前当期純損益の表示)
(Presentation of Net Income or Net Loss Before Tax for the Period)
第六十四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、税金等調整前当期純利益金額又は税金等調整前当期純損失金額として記載しなければならない。
Article 64The amount obtained by adjusting the amount of ordinary income or the amount of ordinary loss by adding or subtracting the total amount of extraordinary profit or the total amount of extraordinary loss must be included as the amount of net income before tax for the period or the amount of net loss before tax for the period.
第六節 当期純利益又は当期純損失
Section 6 Net Income for the Period or Net Loss for the Period
(当期純利益又は当期純損失)
(Net Income for the Period or Net Loss for the Period)
第六十五条次に掲げる項目の金額は、その内容を示す名称を付した科目をもつて、税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の次に記載しなければならない。
Article 65(1)The amount of the following items must be included under account titles having names that indicate the description thereof, immediately after the amount of net income before tax for the period or the amount of net loss before tax for the period:
当該連結会計年度に係る法人税、住民税及び事業税(利益に関連する金額を課税標準として課される事業税をいう。次号において同じ。)
(i)the corporate tax, inhabitants tax, and enterprise tax (meaning the enterprise tax imposed on amounts related to profits as the tax base; the same applies in the following item) pertaining to the relevant consolidated fiscal year; and
法人税等調整額(税効果会計の適用により計上される前号に掲げる法人税、住民税及び事業税の調整額をいう。)
(ii)the deferred corporate tax, etc. (meaning adjustments on the corporate tax, inhabitants tax, and enterprise tax set forth in the preceding item, which are recorded by using tax effect accounting).
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に前項各号に掲げる項目の金額を加減した金額は、当期純利益金額又は当期純損失金額として記載しなければならない。
(2)The amount obtained by adjusting the amount of net income before tax for the period or the amount of net loss before tax for the period by adding or subtracting the amount of the items set forth in the respective items of the preceding paragraph must be included as the amount of net income for the period or the amount of net loss for the period.
当期純利益又は当期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つて、当期純利益金額又は当期純損失金額の次に記載しなければならない。
(3)The amount that represents non-controlling interests in the amount of net income for the period or the amount of net loss for the period must be included, under an account title having a name that indicates the description thereof, immediately after the amount of net income for the period or the amount of net loss for the period.
当期純利益金額又は当期純損失金額に当期純利益又は当期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当期純利益金額又は親会社株主に帰属する当期純損失金額として記載しなければならない。
(4)The amount obtained by adjusting the amount of net income for the period or the amount of net loss for the period by adding or subtracting the amount that represents non-controlling interests in the amount of net income for the period or the amount of net loss for the period must be included as the amount of net income for the period attributable to owners of a parent or the amount of net loss for the period attributable to owners of a parent.
法人税等の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号に掲げる項目の次に、その内容を示す名称を付した科目をもつて記載するものとする。ただし、これらの金額の重要性が乏しい場合には、同号に掲げる項目の金額に含めて表示することができる。
(5)If there are taxes paid or taxes refunded due to correction, determination, etc. of corporate tax, etc., the amounts thereof are to be included under an 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 by including them in the amount of the item set forth in paragraph (1), item (i) if those amounts are not material.
(一株当たり当期純損益金額に関する注記)
(Notes on Amount of Net Income or Net Loss Per Share for the Period)
第六十五条の二一株当たり当期純利益金額又は当期純損失金額及びその算定上の基礎は、注記しなければならない。
Article 65-2(1)The amount of net income per share for the period or amount of net loss per share for the period, and the basis for calculation thereof must be set down in the notes.
財務諸表等規則第九十五条の五の二第二項の規定は、当連結会計年度又は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「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 95-5-2, paragraph (2) of the Regulation on Financial Statements apply mutatis mutandis to cases where any consolidation of shares or share split has been carried out during the current consolidated fiscal year or after the consolidated balance sheet date. In this case, the term "fiscal year" in item (ii) of that paragraph is deemed to be replaced with "consolidated fiscal year".
(潜在株式調整後一株当たり当期純利益金額に関する注記)
(Notes on Diluted Amount of Net Income Per Share for the Period)
第六十五条の三財務諸表等規則第九十五条の五の三(第四項を除く。)の規定は、潜在株式調整後一株当たり当期純利益金額について準用する。この場合において、同条第二項第二号中「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 65-3The provisions of Article 95-5-3 of the Regulation on Financial Statements (excluding paragraph (4)) apply mutatis mutandis to the diluted amount of net income per share for the period. In this case, the term "fiscal year" in paragraph (2), item (ii) of that Article is deemed to be replaced with "consolidated fiscal year".
第七節 雑則
Section 7 Miscellaneous Provisions
(引当金繰入額の区分表示)
(Separate Presentation of Provision of Allowance)
第六十六条引当金繰入額は、その設定目的及び引当金繰入額であることを示す名称を付した科目をもつて別に掲記しなければならない。ただし、第五十二条の二及び第五十五条第一項ただし書の規定による場合には、区分掲記に代えて、その内容及びその金額を注記することができる。
Article 66(1)A provision of allowance must be recorded separately under an account title having a name that indicates the purpose of establishment thereof and the fact that it is a provision of allowance; provided, however, that in the cases under Article 52-2 and the proviso to paragraph (1) of Article 55, the description and the amount thereof may be set down in the notes in lieu of recording the amount separately.
前項本文の規定による場合において、その金額が少額なもので、他の科目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つて一括して掲記することができる。
(2)In the cases under the main clause of the preceding paragraph, the provision of allowance of which the amount is small and which are found appropriate to be presented collectively with another account title may be recorded collectively under an account title having an appropriate name.
(持分法による投資利益等の表示)
(Presentation of Investment Return under Equity Method)
第六十六条の二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 66-2If investment return and investment loss under the equity method arise, the amount obtained by offsetting the return against the loss may be presented.
(特別法上の準備金等の繰入額又は取崩額)
(Provision for or Reversal of Reserves under 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つて掲記しなければならない。
Article 67If there has been a provision for reserves or reversal of reserves, etc., the amount of the provision for reserves or reversal of reserves must be recorded as an extraordinary loss or extraordinary profit under an account title having a name that indicates that the amount that results from the provision for reserves or reversal of reserves.
(別記事業の収益及び費用の分類)
(Classification of Revenues and Expenses of Listed Business)
第六十八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四十九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。この場合においては、その準拠した法令又は準則を注記しなければならない。
Article 68If the main business of a business group is a business specified separately, and it is found inappropriate to include its revenues and expenses by classifying them into the items prescribed in Article 49, notwithstanding the provisions of that Article, those revenues and expenses may be included as specified in the provisions of laws and regulations, or rules applicable to the financial statements of the companies engaged in the business specified separately. In this case, the governing laws and regulations or rules must be set down in the notes.
(別記事業の収益及び費用の科目の記載)
(Account Titles of Revenues and Expenses of Business Specified Separately)
第六十九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、第五十一条、第五十二条、第五十五条、第五十七条及び第五十八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 69(1)If the businesses conducted by any consolidated company include a business specified separately, and it is found inappropriate to include the account titles of revenues and expenses of the business specified separately as specified in the provisions of Article 51, Article 52, Article 55, Article 57, and Article 58, notwithstanding these provisions, those account titles may be included as specified in the provisions of laws and regulations, or rules applicable to the financial statements of the company engaged in the business specified 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 of revenues and expenses collectively or separately are to be governed by this Regulation.
第三章の二 連結包括利益計算書
Chapter III-2 Consolidated Statements of Comprehensive Income
第一節 総則
Section 1 General Provisions
(連結包括利益計算書の記載方法)
(Methods to Make Entries in Consolidated Statements of Comprehensive Income)
第六十九条の二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 69-2(1)The methods to make entries in a consolidated statement of comprehensive income are governed by the provisions of this Chapter.
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)A consolidated statement of comprehensive income is to be presented by using Form No. 5-2.
(連結損益及び包括利益計算書)
(Consolidated Profit and Loss and Comprehensive Income Statement)
第六十九条の三連結包括利益計算書は、連結損益及び包括利益計算書(連結損益計算書の末尾に本章の規定による記載を行つたものをいう。)を作成する場合には、記載を要しない。
Article 69-3If a consolidated profit and loss and comprehensive income statement (meaning those which under this Chapter are presented at the end of a consolidated profit and loss statement) is prepared, a consolidated statement of comprehensive income is not required to be presented.
(連結包括利益計算書の区分表示)
(Separate Presentation of Consolidated Statements of Comprehensive Income)
第六十九条の四連結包括利益計算書は、当期純利益又は当期純損失、その他の包括利益及び包括利益に分類して記載しなければならない。
Article 69-4A consolidated statement of comprehensive income to be presented must be classified into net income for the period or net loss for the period, other comprehensive income, and comprehensive income.
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)
(Separate Presentation of Other Comprehensive Income)
第六十九条の五その他の包括利益は、次に掲げる項目の区分に従い、当該項目を示す名称を付した科目をもつて掲記しなければならない。
Article 69-5(1)Other comprehensive income must be recorded under account titles having names that indicate the following items, in accordance with the following classification of items:
その他有価証券評価差額金
(i)the valuation difference on other securities;
繰延ヘッジ損益
(ii)the deferred gain or loss on hedges;
為替換算調整勘定
(iii)the accounting for foreign currency translation adjustments; and
退職給付に係る調整額
(iv)the remeasurements of defined benefit plans.
前項各号に掲げる項目のほか、その他の包括利益の項目として計上することが適当であると認められるものは、当該項目を示す名称を付した科目をもつて掲記することができる。
(2)In addition to the items set forth in the preceding paragraph, any items that are found appropriate to be recorded as an item of other comprehensive income may be recorded under an account title having a name that indicates those items.
第一項の規定にかかわらず、持分法を適用する非連結子会社及び関連会社のその他の包括利益の項目の金額に対する連結財務諸表提出会社の持分相当額は、当該項目の名称を示す科目をもつて一括して掲記しなければならない。
(3)Notwithstanding the provisions of paragraph (1), the shares held by the company submitting consolidated financial statements in the amount of the items of other comprehensive income of non-consolidated subsidiary companies and affiliated companies to which the equity method is used must be recorded collectively under an account title indicating the name of those items.
その他の包括利益の項目の金額は、税効果の金額を控除した金額を記載するものとする。ただし、税効果の金額を控除する前のその他の包括利益の項目の金額に、税効果の金額を一括して加減して記載することを妨げない。
(4)The amount of the items of other comprehensive income are to be recorded as the amount after deducting the amount of tax effect; provided, however, that this does not preclude the amount obtained by adjusting the amount of the items of other comprehensive income before deducting the amount of tax effect to be recorded, by collectively adding or subtracting the amount of tax effect.
(その他の包括利益に関する注記)
(Notes on Other Comprehensive Income)
第六十九条の六前条第四項に規定する税効果の金額は、その他の包括利益の項目ごとに注記しなければならない。
Article 69-6(1)The amount of tax effect specified in paragraph (4) of the preceding Article must be set down in the notes for each item of other comprehensive income.
当期純利益金額又は当期純損失金額を構成する項目のうち、当連結会計年度以前にその他の包括利益の項目に含まれていた金額は、組替調整額として、その他の包括利益の項目ごとに注記しなければならない。
(2)The amount of any item composing the amount of net income for the period or the amount of net loss for the period that had been included in the item of other comprehensive income in the current consolidated fiscal year or any prior fiscal year must be set down in the notes for each item of other comprehensive income as the amount of reclassification adjustment.
前二項に規定する事項は、併せて記載することができる。
(3)The items prescribed in the preceding two paragraphs may be collectively presented.
第三節 包括利益
Section 3 Comprehensive Income
(包括利益)
(Comprehensive Income)
第六十九条の七当期純利益金額又は当期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、包括利益金額として記載しなければならない。
Article 69-7(1)The amounts obtained by adjusting the amount of net income for the period or the amount of net loss for the period by adding or subtracting the amount of the items of other comprehensive income must be presented as the amount of comprehensive income.
前項に規定する包括利益金額については、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 comprehensive income specified in the preceding paragraph must be classified into the amount pertaining to shareholders of company submitting consolidated financial statements and the amount pertaining to non-controlling shareholders, and the amount of classified items must be presented at the end of the consolidated statement of comprehensive income.
第四章 連結株主資本等変動計算書
Chapter IV Consolidated Statements of Changes in Net Assets
第一節 総則
Section 1 General Provisions
(連結株主資本等変動計算書の記載方法)
(Methods to Make Entries in Consolidated Statements of Changes in Net Assets)
第七十条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 70(1)The methods to make entries in a consolidated statement of changes in net assets are governed by the provisions of this Chapter.
連結株主資本等変動計算書は、様式第六号により記載するものとする。
(2)A consolidated statement of changes in net assets are to be presented by using Form No. 6.
(連結株主資本等変動計算書の区分表示)
(Separate Presentation of Consolidated Statements of Changes in Net Assets)
第七十一条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 71(1)A consolidated statement of changes in net assets to be presented must be classified into shareholders' equity, other comprehensive income, share options, and non-controlling interests.
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つて掲記しなければならない。当該項目及び科目は、前連結会計年度末及び当連結会計年度末の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)A consolidated statement of changes in net assets must be classified into appropriate items, and must be recorded under account titles having names that indicate those 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 at the end of the current consolidated fiscal year.
第二節 株主資本
Section 2 Shareholders' Equity
第七十二条株主資本は、当連結会計年度期首残高、当連結会計年度変動額及び当連結会計年度末残高に区分して記載しなければならない。
Article 72(1)Shareholders' equity to be presented must be classified into the balance at the beginning of the current consolidated fiscal year, the amount of changes during the current consolidated fiscal year, and the balance at the end of the current consolidated fiscal year.
株主資本に記載される科目の当連結会計年度変動額は、変動事由ごとに記載しなければならない。
(2)The changes in the amount during the current consolidated fiscal year for the account titles presented under shareholders' equity must be presented 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 surplus or retained earnings.
親会社株主に帰属する当期純利益金額又は親会社株主に帰属する当期純損失金額は、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 net income for the period attributable to owners of a parent or the amount of net loss for the period attributable to owners of a parent must be presented as a reason for change in retained earnings.
第三節 その他の包括利益累計額
Section 3 Accumulated Other Comprehensive Income
第七十三条その他の包括利益累計額は、当連結会計年度期首残高、当連結会計年度変動額及び当連結会計年度末残高に区分して記載しなければならない。
Article 73(1)Accumulated other comprehensive income to be presented must be classified into the balance at the beginning of the current consolidated fiscal year, the amount of changes during the current consolidated fiscal year, and the balance at the end of the current consolidated fiscal year.
その他の包括利益累計額に記載される科目は、当連結会計年度変動額を一括して記載するものとする。ただし、主な変動事由ごとに記載又は注記することを妨げない。
(2)With regard to the account titles presented under accumulated other comprehensive income, the amount of changes during the current consolidated fiscal year is to be presented collectively; provided, however, that this does not preclude that amount from being presented or stated in the notes for each major reason for the change.
第七十四条その他の包括利益累計額は、第七十一条第二項の規定にかかわらず、科目ごとの記載に代えて、その他の包括利益累計額の合計額を当連結会計年度期首残高、当連結会計年度変動額及び当連結会計年度末残高に区分して記載することができる。この場合においては、科目ごとのそれぞれの金額を注記するものとする。
Article 74Notwithstanding the provisions of Article 71, paragraph (2), the total amount of the accumulated other comprehensive income may be presented by dividing the amount into the balance at the beginning of the current consolidated fiscal year, the amount of changes during the current consolidated fiscal year, and the balance at the end of the current consolidated fiscal year, in lieu of presenting the amount of each account title. In this case, the respective amounts for each account title are to be stated in the notes.
第四節 新株予約権
Section 4 Share Options
第七十五条新株予約権は、当連結会計年度期首残高、当連結会計年度変動額及び当連結会計年度末残高に区分して記載しなければならない。
Article 75(1)Share options to be presented must be classified into the balance at the beginning of the current consolidated fiscal year, the amount of changes during the current consolidated fiscal year, and the balance at the end of the current consolidated fiscal year.
新株予約権の当連結会計年度変動額は、一括して記載するものとする。ただし、主な変動事由ごとに記載又は注記することを妨げない。
(2)The amount of changes during the current consolidated fiscal year for share options is to be presented collectively; provided, however, that this does not preclude that amount from being presented or stated in the notes for each major reason for the change.
第五節 非支配株主持分
Section 5 Non-Controlling Interests
第七十六条非支配株主持分は、当連結会計年度期首残高、当連結会計年度変動額及び当連結会計年度末残高に区分して記載しなければならない。
Article 76(1)Non-controlling interests to be presented must be classified into the balance at the beginning of the current consolidated fiscal year, the amount of changes during the current consolidated fiscal year, and the balance at the end of the current consolidated fiscal year.
非支配株主持分の当連結会計年度変動額は、一括して記載するものとする。ただし、主な変動事由ごとに記載又は注記することを妨げない。
(2)The amount of changes during the current consolidated fiscal year for non-controlling interests is to be presented collectively; provided, however, that this does not preclude that amount from being presented or stated in the notes for each major reason for the change.
第六節 注記事項
Section 6 Particulars to Be Stated in Notes
(発行済株式に関する注記)
(Notes on Issued Shares)
第七十七条発行済株式の種類及び総数については、次に掲げる事項を注記しなければならない。
Article 77With regard to the types and the total number of shares issued , the following particulars must be set down in the notes:
発行済株式の種類ごとに、当連結会計年度期首及び当連結会計年度末の発行済株式総数並びに当連結会計年度に増加又は減少した発行済株式数
(i)the total number of shares issued at the beginning of the current consolidated fiscal year and at the end of the current consolidated fiscal year, and an increase or decrease in the number of shares issued during the current consolidated fiscal year, for each type of shares issued; and
発行済株式の種類ごとの変動事由の概要
(ii)an outline of the reason for the change for each type of shares issued.
(自己株式に関する注記)
(Notes on Treasury Shares)
第七十八条自己株式の種類及び株式数については、次に掲げる事項を注記しなければならない。
Article 78With regard to the types and the total number of treasury shares, the following particulars must be set down in the notes:
自己株式の種類ごとに、当連結会計年度期首及び当連結会計年度末の自己株式数並びに当連結会計年度に増加又は減少した自己株式数
(i)the total number of treasury shares at the beginning of the current consolidated fiscal year and at the end of the current consolidated fiscal year, and an increase or decrease in the number of treasury shares during the current consolidated fiscal year, for each type of treasury share; and
自己株式の種類ごとの変動事由の概要
(ii)an outline of the reason for the change for each type of treasury share.
(新株予約権等に関する注記)
(Notes on Share Options)
第七十九条新株予約権については、次の各号に掲げる事項を注記しなければならない。
Article 79(1)With regard to share options, the following particulars must be set down in the notes:
新株予約権の目的となる株式の種類
(i)the types of shares which may be offered for the share options;
新株予約権の目的となる株式の数
(ii)the number of shares which can be offered for share options; and
新株予約権の連結会計年度末残高
(iii)the balance of share options at the end of the consolidated fiscal year.
前項第一号及び第二号に掲げる事項は、新株予約権がストック・オプション又は自社株式オプションとして付与されている場合には、記載することを要しない。
(2)If share options have been granted as stock options or options on the company's own shares, the particulars set forth in items (i) and (ii) of the preceding paragraph are not required to be included.
第一項第二号の株式の数は、新株予約権の目的となる株式の種類ごとに、新株予約権の目的となる株式の当連結会計年度期首及び当連結会計年度末の数、当連結会計年度に増加及び減少する株式の数並びに変動事由の概要を記載しなければならない。ただし、新株予約権が権利行使されたものと仮定した場合の増加株式数の、連結会計年度末の発行済株式総数(自己株式を保有しているときには、当該自己株式の株式数を控除した株式数)に対する割合に重要性が乏しい場合には、注記を省略することができる。
(3)With regard to the number of shares set forth in paragraph (1), item (ii) ,the number of shares to be offered for the purpose of share options at the beginning of the current consolidated fiscal year and at the end of current consolidated fiscal year, the increase or decrease in the number of shares during the current consolidated fiscal year, and the outline of the reason for the change must be entered for each type of share to be offered for the purpose of share option; provided, however, that the notes may be omitted if the ratio of the increase in the number of shares assuming that the share options are exercised to the total number of issued shares (if the treasury shares are being held, the number of shares after deducting the number of the treasury shares) at the end of the consolidated fiscal year is immaterial.
第一項第三号の連結会計年度末残高は、連結財務諸表提出会社の新株予約権と連結子会社の新株予約権に区分して記載しなければならない。
(4)The balance of share options at the end of the consolidated fiscal year set forth in paragraph (1), item (iii) must be presented separately as the share options of the company submitting consolidated financial statements and the share options of consolidated subsidiary companies.
自己新株予約権については、新株予約権との対応が明らかになるように、次の各号に掲げる事項を注記しなければならない。
(5)With regard to own share options, the following particulars must be set down in the notes in order to make it clear that own share options correspond to share options:
連結財務諸表提出会社が保有する連結財務諸表提出会社が発行した新株予約権については、第一項各号に掲げる事項
(i)with regard to share options issued by the company submitting consolidated financial statements held by the company submitting consolidated financial statements, the particulars set forth in the items of paragraph (1); and
連結子会社が保有する当該連結子会社が発行した新株予約権については、第一項第三号に掲げる事項
(ii)with regard to share options issued by any consolidated subsidiary company held by the consolidated subsidiary company, the particulars set forth in paragraph (1), item (iii).
(配当に関する注記)
(Notes on Dividends)
第八十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「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 80The provisions of Article 109, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to dividends. In this case, the term "fiscal year" in item (iii) of that paragraph is deemed to be replaced with "consolidated fiscal year".
第七節 雑則
Section 7 Miscellaneous Provisions
第八十一条指定法人が、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 81If a designated corporation prepares a consolidated statement of changes in net assets, and it is found inappropriate to present it pursuant to this Regulation, the designated corporation may present it under the provisions of laws and regulations, or rules applicable to its financial statements.
第五章 連結キャッシュ・フロー計算書
Chapter V Consolidated Cash Flow Statements
第一節 総則
Section 1 General Provisions
(連結キャッシュ・フロー計算書の記載方法)
(Methods to Make Entries in Consolidated Cash Flow Statements)
第八十二条連結キャッシュ・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 82(1)The methods to make entries in a consolidated cash flow statement are governed by the provisions of this Chapter.
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)A consolidated cash flow statement is to be presented by using Form No. 7 or Form No. 8.
(連結キャッシュ・フロー計算書の表示区分)
(Separate Presentation of Consolidated Cash Flow Statements)
第八十三条連結キャッシュ・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 83In a consolidated cash flow statement, cash flow situation must be presented separately for the following activities:
営業活動によるキャッシュ・フロー
(i)cash flows from operating activities;
投資活動によるキャッシュ・フロー
(ii)cash flows from investment activities;
財務活動によるキャッシュ・フロー
(iii)cash flows from financing activities;
現金及び現金同等物に係る換算差額
(iv)translation adjustments on cash and cash equivalents;
現金及び現金同等物の増加額又は減少額
(v)increase or decrease in cash and cash equivalents;
現金及び現金同等物の期首残高
(vi)the beginning balances of cash and cash equivalents; and
現金及び現金同等物の期末残高
(vii)the ending balances of cash and cash equivalents.
第二節 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 Consolidated Cash Flow Statements
(営業活動によるキャッシュ・フローの表示方法)
(Methods to Present Cash Flows from Operating Activities)
第八十四条前条第一号に掲げる営業活動によるキャッシュ・フローの区分には、次の各号に掲げるいずれかの方法により、営業利益又は営業損失の計算の対象となつた取引に係るキャッシュ・フロー並びに投資活動及び財務活動以外の取引に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 84In the class of cash flows in operating activities set forth in item (i) of the preceding Article, the cash flows pertaining to transactions based on which operating income or operating loss are calculated and cash flows pertaining to transactions other than investment activities and financing activities must be recorded under account titles having names that indicate the contents thereof, by using either of the following methods; provided, however, that the amount of cash flows which is small and found appropriate to be presented collectively may be recorded collectively under an account title having an appropriate name:
営業収入、原材料又は商品の仕入れによる支出、人件費の支出その他適当と認められる項目に分けて主要な取引ごとにキャッシュ・フローを総額により表示する方法
(i)the method to classify the cash flows into operating income, payment for purchases of raw materials or merchandise, payment of personnel expenses, and other items that are found appropriate, and to present the total amount of cash flows for each major transaction; or
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に、次に掲げる項目を加算又は減算して表示する方法
(ii)the method to present the amount obtained by adding or subtracting the following items to or from the amount of net income before tax for the period or the amount of net loss before tax for the period:
連結損益計算書に収益又は費用として計上されている項目のうち資金の増加又は減少を伴わない項目
(a)any items recorded as revenues or expenses on a consolidated profit and loss statement that do not involve any increase or decrease of funds;
売上債権、棚卸資産、仕入債務その他営業活動により生じた資産及び負債の増加額又は減少額
(b)the increase or decrease in the amount of trade accounts receivable, inventory assets, trade payables, or any other assets or liabilities arising operating activities; and
連結損益計算書に収益又は費用として計上されている項目のうち投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの区分に含まれる項目
(c)any items recorded as revenues or expenses on a consolidated profit and loss statement that are included in the classification of cash flows from investment activities and cash flows from financing activities.
(投資活動によるキャッシュ・フローの表示方法)
(Methods to Present Cash Flows from Investment Activities)
第八十五条第八十三条第二号に掲げる投資活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、有価証券(現金同等物を除く。以下この条において同じ。)の取得による支出、有価証券の売却による収入、有形固定資産の取得による支出、有形固定資産の売却による収入、投資有価証券の取得による支出、投資有価証券の売却による収入、貸付けによる支出、貸付金の回収による収入その他投資活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 85In the class of cash flows from investment activities set forth in Article 83, item (ii), payment for acquisition of securities (excluding cash equivalents, etc.; hereinafter the same applies in this Article), proceeds from sales of securities, payment for acquisition of tangible fixed assets, proceeds from sales of tangible fixed assets, payment for acquisition of investment securities, proceeds from sales of investment securities, payments of loans, proceeds from collection of loans, and any other cash flows pertaining to investment activities must be recorded under account titles having names that indicate the contents thereof, by presenting the total amount of cash flows for each major transaction; provided, however, that the amount of cash flows which is small and found appropriate to be presented collectively may be recorded collectively under an account title having an appropriate name.
(財務活動によるキャッシュ・フローの表示方法)
(Methods to Present Cash Flows from Financing Activities)
第八十六条第八十三条第三号に掲げる財務活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、短期借入れによる収入、短期借入金の返済による支出、長期借入れによる収入、長期借入金の返済による支出、社債の発行による収入、社債の償還による支出、株式の発行による収入、自己株式の取得による支出その他財務活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。
Article 86In the class of cash flows from financing activities set forth in Article 83, item (iii), proceeds from short-term borrowings, payment for repayment of short-term borrowings, proceeds from long-term borrowings, payment for repayment of long-term borrowings, proceeds from issuance of corporate bonds, payment for redemption of corporate bonds, proceeds from issuance of shares, payment for acquisition of treasury shares, and any other cash flows pertaining to financing activities must be recorded under account titles having names that indicate the contents thereof, by presenting the total amount of cash flows for each major transaction; provided, however, that the amount of cash flows which is small and found appropriate to be presented collectively may be recorded collectively under an account title having an appropriate name.
(現金及び現金同等物に係る換算差額等の記載)
(Translation Adjustments Pertaining to Cash and Cash Equivalents to Be Included)
第八十七条第八十三条第四号に掲げる現金及び現金同等物に係る換算差額の区分には、外貨建ての資金の円貨への換算による差額を記載するものとする。
Article 87(1)In the classification of translation adjustments pertaining to cash and cash equivalents set forth in Article 83, item (iv), the difference that occurs from translation of foreign-currency-dominated funds into yen currency is to be included.
第八十三条第五号に掲げる現金及び現金同等物の増加額又は減少額の区分には、営業活動によるキャッシュ・フロー、投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの収支差額の合計額に前項に規定する外貨建ての資金の円貨への換算による差額を加算又は減算した額を記載するものとする。
(2)In the classification of increase or decrease in cash and cash equivalents set forth in Article 83, item (v), the amount obtained by adding or subtracting the differences that occur from translation of foreign-currency-dominated funds into yen currency specified in the preceding paragraph to or from the total amount of the balance of income and expenditures of cash flows from operating activities, cash flows from investment activities, and cash flows from financing activities are to be included.
第三節 雑則
Section 3 Miscellaneous Provisions
(利息及び配当金に係るキャッシュ・フローの表示方法)
(Methods to Present Cash Flows Pertaining to Interests and Dividends)
第八十八条利息及び配当金に係るキャッシュ・フローは、次の各号に掲げるいずれかの方法により記載するものとする。
Article 88(1)Cash flows pertaining to interests and dividends are to be presented in either of the following ways:
利息及び配当金の受取額並びに利息の支払額は第八十三条第一号に掲げる営業活動によるキャッシュ・フローの区分に記載し、配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法
(i)method by which the amount of interests and dividends received and the amount of interests paid are presented under the classification of cash flows from operating activities set forth in Article 83, item (i) and by which the amount of dividends paid is presented under the classification of cash flows from financing activities set forth in item (iii) of that Article; or
利息及び配当金の受取額は第八十三条第二号に掲げる投資活動によるキャッシュ・フローの区分に記載し、利息及び配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法
(ii)the method by which the amount of interests and dividends received is presented under the classification of cash flows from investment activities set forth in Article 83, item (ii) and by which the amount of interests and dividends paid is presented under the classification of cash flows from financing activities set forth in item (iii) of that Article.
配当金の支払額は、連結財務諸表提出会社による配当金の支払額と非支配株主への配当金の支払額とに分けて記載しなければならない。
(2)The amount of dividends paid must be presented separately by dividing the amount into the amount of dividends paid by the company submitting consolidated financial statements and the amount of dividends paid to non-controlling shareholders.
(連結の範囲の変更を伴う子会社株式の取得又は売却に係るキャッシュ・フロー等の表示方法)
(Methods to Present Cash Flows Pertaining to Acquisition or Sales of Subsidiary Company Shares Occasioned by Changes in the Scope of Consolidation)
第八十九条連結の範囲の変更を伴う子会社株式の取得又は売却に係るキャッシュ・フローは、第八十三条第二号に掲げる投資活動によるキャッシュ・フローの区分にその内容を示す名称を付した科目をもつて掲記しなければならない。
Article 89(1)Cash flows pertaining to acquisition or sales of subsidiary company shares occasioned by the change in the scope of consolidation must be recorded under an account title having a name that indicates the description thereof under the classification of cash flows from investment activities set forth in Article 83, item (ii).
前項の規定は、現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等に係るキャッシュ・フローについて準用する。
(2)The provisions of the preceding paragraph apply mutatis mutandis to cash flows pertaining to a takeover or transfer of a business or a merger, etc. carried out for consideration in cash or cash equivalents.
(連結キャッシュ・フロー計算書に関する注記事項)
(Particulars to Be Stated in Notes on Consolidated Cash Flow Statements)
第九十条連結キャッシュ・フロー計算書には、次の各号に掲げる事項を注記しなければならない。ただし、第二号から第四号までに掲げる事項については、当該各号に掲げる資産及び負債の金額の重要性が乏しい場合には、注記を省略することができる。
Article 90(1)The following particulars must be set down in the notes in a consolidated cash flow statement; provided, however, that the notes may be omitted for particulars set forth in items (ii) to (iv) if the amount of assets or liabilities specified respectively in those items is not material:
現金及び現金同等物の期末残高と連結貸借対照表に掲記されている科目の金額との関係
(i)the relationship between the ending balances of cash and cash equivalents and the amount of the account titles recorded in the consolidated balance sheet;
株式の取得により新たに連結子会社となつた会社がある場合には、当該会社の資産及び負債の主な内訳
(ii)if any company has acquired shares to become a consolidated subsidiary company , the major components of assets and liabilities of the company;
株式の売却により連結子会社でなくなつた会社がある場合には、当該会社の資産及び負債の主な内訳
(iii)if any company has sold the shares and is no longer a consolidated subsidiary company, the major components of assets and liabilities of the company;
現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等を行つた場合には、当該事業の譲受け若しくは譲渡又は合併等により増加又は減少した資産及び負債の主な内訳
(iv)if a takeover or transfer of a business or a merger, etc. has been carried out for consideration in cash or cash equivalents, the major details of increase or decrease in the assets and liabilities through the takeover or transfer of a business or the merger, etc.; and
重要な非資金取引の内容
(v)the descriptions of material non-cash transactions.
前項第五号に掲げる非資金取引とは、社債の償還と引換えによる新株予約権付社債に付された新株予約権の行使、株式の発行等による資産(現金及び現金同等物を除く。)の取得及び合併、その他資金の増加又は減少を伴わない取引であつて、かつ、翌連結会計年度以降のキャッシュ・フローに重要な影響を与えるものをいう。
(2)The non-cash transactions set forth in item (v) of the preceding paragraph means exercise of share options attached to corporate bonds with share options in exchange for redemption of the corporate bonds, acquisition of assets (excluding cash and cash equivalents) through issuance, etc. of shares, a merger, or any other transactions that do not involve any increase or decrease in the funds, and that have significant influence on cash flows in and after the following consolidated fiscal year.
第六章 連結附属明細表
Chapter VI Consolidated Supplementary Schedules
(連結附属明細表の記載方法)
(Methods to Make Entries in Consolidated Supplementary Schedules)
第九十一条連結附属明細表の記載方法は、本章の定めるところによる。
Article 91The methods to make entries in consolidated supplementary schedules are governed by the provisions of this Chapter.
(連結附属明細表の種類)
(Types of Supplementary Schedules)
第九十二条連結附属明細表の種類は、社債明細表、借入金等明細表及び資産除去債務明細表とする。
Article 92(1)There are three types of consolidated supplementary schedules including a schedule of corporate bonds, a schedule of borrowings, etc., and a schedule of asset retirement obligations.
前項に規定する社債明細表、借入金等明細表及び資産除去債務明細表の様式は、様式第九号から第十一号までに定めるところによる。
(2)The forms of the schedule of corporate bonds, schedule of borrowings, etc., and schedule of asset retirement obligations specified in the preceding paragraph are specified as Form No. 9 through Form No. 11.
(連結附属明細表の作成の省略)
(Preparation of Consolidated Supplementary Schedules to Be Omitted)
第九十二条の二当連結会計年度期首及び当連結会計年度末における資産除去債務の金額が当連結会計年度期首及び当連結会計年度末における負債及び純資産の合計額の百分の一以下である場合には、前条第一項に規定する資産除去債務明細表の作成を省略することができる。
Article 92-2(1)If the amount of asset retirement obligations at the beginning of the current consolidated fiscal year and at the end of the current consolidated fiscal year are not more than one percent of the total amount of liabilities and net assets at the beginning of the current consolidated fiscal year and at the end of the consolidated fiscal year, the preparation of supplementary schedule of asset retirement obligations prescribed in paragraph (1) of the preceding Article may be omitted.
前項の規定により資産除去債務明細表の作成を省略した場合には、その旨を注記しなければならない。
(2)If the preparation of a supplementary schedule of Asset retirement obligations is omitted pursuant to the provisions of the preceding paragraph, a statement to that effect must be set down in the notes.
第七章 企業会計の基準の特例
Chapter VII 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)
第九十三条指定国際会計基準特定会社が提出する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(国際会計基準(国際的に共通した企業会計の基準として使用されることを目的とした企業会計の基準についての調査研究及び作成を業として行う団体であつて第一条第三項各号に掲げる要件の全てを満たすものが作成及び公表を行つた企業会計の基準のうち、金融庁長官が定めるものをいう。次条及び第九十四条において同じ。)のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものに限る。次条において同じ。)に従うことができる。
Article 93The terms, forms, and methods used for preparation of consolidated financial statements submitted by a specified company may follow any designated international accounting standards (limited to international accounting standards (meaning, from among the business accounting standards developed and published by organizations that, on a regular basis, research, study, and develop business accounting standards intended for use as internationally common business accounting standards, and that satisfy all of the requirements set forth in the items of Article 1, paragraph (3), which are specified by the Commissioner of the Financial Services Agency; the same applies in the following Article and Article 94) which are specified by the Commissioner of the Financial Services Agency as such that are found to have been developed and published following the fair and proper procedures and are expected to be accepted as fair and appropriate business accounting standards; the same applies in the following Article).
(指定国際会計基準に関する注記)
(Notes on Designated International Accounting Standards)
第九十三条の二指定国際会計基準に準拠して作成した連結財務諸表には、次に掲げる事項を注記しなければならない。
Article 93-2The following particulars must be set down in the notes on the consolidated financial statements prepared in accordance with any designated international accounting standards:
指定国際会計基準が国際会計基準と同一である場合には、国際会計基準に準拠して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, a statement that the consolidated financial statements are prepared in accordance with the international accounting standards;
指定国際会計基準が国際会計基準と異なる場合には、指定国際会計基準に準拠して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 consolidated financial statements are prepared in accordance with 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 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)
第九十四条修正国際基準特定会社が提出する連結財務諸表の用語、様式及び作成方法は、修正国際基準(特定団体において国際会計基準を修正することにより作成及び公表を行つた企業会計の基準のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものに限る。次条において同じ。)に従うことができる。
Article 94The terms, forms, and methods used for preparation of consolidated financial statements submitted by a specified company complying with Japan's modified international standards may follow the Japan's modified international standards (limited to the business accounting standards developed and published by specified organizations by modifying the international accounting standards, which are specified by the Commissioner of the Financial Services Agency as such that are found to have been developed and published following the fair and proper procedures and are expected to be accepted as fair and appropriate business accounting standards; the same applies in the following Article).
(修正国際基準に関する注記)
(Notes on Japan's Modified International Standards)
第九十四条の二修正国際基準に準拠して作成した連結財務諸表には、次に掲げる事項を注記しなければならない。
Article 94-2The following particulars must be set down in the notes on the consolidated financial statements prepared in accordance with Japan's modified international standards:
修正国際基準に準拠して連結財務諸表を作成している旨
(i)a statement that the consolidated financial statements are prepared in accordance with 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 Japan's modified international standards and the reason therefor.
第八章 雑則
Chapter VIII Miscellaneous Provisions
第九十五条米国預託証券の発行等に関して要請されている用語、様式及び作成方法により作成した連結財務諸表(以下「米国式連結財務諸表」という。)を米国証券取引委員会に登録している連結財務諸表提出会社が当該米国式連結財務諸表を法の規定による連結財務諸表として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該会社の提出する連結財務諸表の用語、様式及び作成方法は、金融庁長官が必要と認めて指示した事項を除き、米国預託証券の発行等に関して要請されている用語、様式及び作成方法によることができる。
Article 95If the Commissioner of the Financial Services Agency approves a company submitting consolidated financial statements that has registered consolidated financial statements prepared by using the terms, forms, and preparation methods that are required for the issuance, etc. of American depositary receipts (hereinafter referred to as "U.S.-Style consolidated financial statements") with the U.S. Securities and Exchange Commission to submit the U.S.-Style consolidated financial statements as the consolidated financial statements under the Act, which will not impair the public interests or protection of investors, the terms, forms, and methods used for preparation of the consolidated financial statements submitted by that company may, except for particulars instructed by the Commissioner of the Financial Services Agency as necessary, may use the terms, forms, and preparation methods required for the issuance, etc. of American depositary receipts.
第九十六条前条の規定は、米国式連結財務諸表を米国証券取引委員会に登録しなくなつた場合には、適用がないものとする。
Article 96The provisions of the preceding Article do not apply if the company submitting consolidated financial statements no longer registers U.S.-Style consolidated financial statements with the U.S. Securities and Exchange Commission.
第九十七条第九十五条の規定による連結財務諸表は、日本語をもつて記載しなければならない。
Article 97The consolidated financial statements under Article 95 must be written in Japanese.
第九十八条第九十五条の規定による連結財務諸表には、次の事項を追加して注記しなければならない。
Article 98The consolidated financial statements under Article 95 must also contain the following particulars in the notes:
当該連結財務諸表が準拠している用語、様式及び作成方法
(i)the terms, forms, and preparation methods used for preparation of the consolidated financial statements that comply with this Regulation;
当該連結財務諸表の作成状況及び米国証券取引委員会における登録状況
(ii)the status of preparation of the consolidated financial statements and the status of registration with the U.S. Securities and Exchange Commission; and
この規則(第七章及びこの章を除く。)に準拠して作成する場合との主要な相違点
(iii)major differences between the consolidated financial statements and the consolidated financial statements prepared in accordance with this Regulation (excluding Chapter VII and this Chapter).