Decrease/increase in consumption taxes receivable/payable

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1. 未払又は未収消費税等の増減額

   Translation: Decrease/increase in consumption taxes receivable/payable...

2. Decrease (increase) in consumption taxes refund receivable

   Translation: 未収消費税等の増減額（△は増加）...

3. Increase (decrease) in accrued consumption taxes

   Translation: 未払消費税等の増減額（△は減少）...

4. 未収消費税等の増減額（△は増加）

   Translation: Decrease (increase) in consumption taxes refund receivable...

5. Consumption taxes receivable

   Translation: 未収消費税等...

6. Long-term prepaid consumption taxes

   Translation: 長期前払消費税等...

7. Accrued consumption taxes

   Translation: 未払消費税等...

8. Suspense receipt of consumption taxes

   Translation: 仮受消費税等...

9. Consumption taxes refund

   Translation: 還付消費税等...

10. Decrease/increase in advance paid/deposits received

    Translation: 立替金及び預り金の増減額...