未払法人税等（外形標準課税）の増減額（△は減少）
Increase (decrease) in income taxes payable – factor based tax
JGAAP
前受収益の増減額（△は減少）
Increase (decrease) in unearned revenue
未払人件費の増減額（△は減少）
Increase (decrease) in accounts payable – personnel expenses
前受金の増減額（△は減少）
Increase (decrease) in advances received
前渡金の増減額（△は増加）
Decrease (increase) in advance payments – trade
前払年金費用の増減額（△は増加）
Decrease (increase) in prepaid pension costs
前払費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
保険積立金の増減額（△は増加）
Decrease (increase) in insurance funds
貯蔵品の増減額（△は増加）
Decrease (increase) in supplies
未収消費税等の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable