長期預り金の増減額（△は減少）
Increase (decrease) in long-term deposits received
長期未払金の増減額（△は減少）
Increase (decrease) in long-term accounts payable – other
長期前払費用の増減額（△は増加）
Decrease (increase) in long-term prepaid expenses
預り金の増減額（△は減少）
Increase (decrease) in deposits received
未払又は未収消費税等の増減額
Decrease/increase in consumption taxes receivable/payable
未払人件費の増減額（△は減少）
Increase (decrease) in accounts payable – personnel expenses
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
未払賞与の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
未払債務の増減額（△は減少）
Increase (decrease) in accrued liabilities