商品券
Gift certificates
JGAAP
未成業務受入金
Advances received on service contracts in progress
不動産事業受入金
Deposits received – real estate business
入会金
Admission fee
入会保証金
Deposits on admission
長期営業外未収入金
Long-term non-operating accounts receivable
長期未収入金
Long-term accounts receivable – other
建設協力金
Construction assistance fund receivables
店舗賃借仮勘定
Deposits for stores in preparation
役員に対する保険積立金
Insurance funds for directors (and other officers)