未払法人所得税

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1. 未収法人所得税

   Translation: Income taxes receivable...

2. 法人所得税

   Translation: Income taxes...

3. 法人所得税の支払額又は還付額（△は支払）

   Translation: Income taxes refund (paid)...

4. 法人所得税の支払額

   Translation: Income taxes paid...

5. 法人所得税の還付額

   Translation: Income taxes refund...

6. 未払法人税等

   Translation: Income taxes payable...

7. 未払法人税等（外形標準課税）の増減額（△は減少）

   Translation: Increase (decrease) in income taxes payable – factor based tax...

8. 法人所得税費用

   Translation: Income tax expense...

9. その他の営業外損益

   Translation: Other non-operating income and expenses...

10. 法人税及び住民税等

    Translation: Income taxes – current...