ゴルフ会員権評価損

Loss on valuation of golf club memberships

ゴルフ会員権売却損益（△は益）

Loss (gain) on sales of golf club memberships

ゴルフ会員権貸倒引当金繰入額

Provision of allowance for doubtful accounts of golf club membership

ゴルフ会員権売却損

Loss on sales of golf club memberships

ゴルフ会員権

Golf club membership