従業員給料及び手当

Employees’ salaries and allowances

従業員給料

Employees’ salaries

株主、役員又は従業員からの長期借入金

Long-term borrowings from shareholders, directors (and other officers) or employees

株主、役員又は従業員からの短期借入金

Short-term borrowings from shareholders, directors (and other officers) or employees

株主、役員又は従業員からの預り金

Deposits received from shareholders, directors (and other officers) or employees

従業員預り金

Deposits received from employees

株主、役員又は従業員に対する長期貸付金

Long-term loans receivable from shareholders, directors (and other officers) or employees

株主、役員又は従業員に対する長期貸付金（純額）

Long-term loans receivable from shareholders, directors (and other officers) or employees, net

従業員に対する長期貸付金

Long-term loans receivable from employees

従業員に対する長期貸付金（純額）

Long-term loans receivable from employees, net