退職給与積立金
Reserve for retirement allowance
配当引当積立金
Reserve for dividends
配当準備積立金
Reserve for dividends
役員退職積立金
Reserve for retirement allowance for directors (and other officers)
配当準備金
Reserve for dividends
配当積立金
Reserve for dividends
研究開発積立金
Reserve for research and development
海外投資等損失準備金
Reserve for overseas investment loss
プログラム等準備金
Reserve for software programs
特別償却準備金
Reserve for special depreciation