Increase (decrease) in income taxes payable – factor based tax
未払法人税等（外形標準課税）の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
未払賞与の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払債務の増減額（△は減少）
Increase (decrease) in accrued expenses
未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払金の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress
未成業務受入金の増減額（△は減少）
Decrease (increase) in accounts receivable – other
未収入金の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未収消費税等の増減額（△は増加）