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 – personnel expenses

未払人件費の増減額（△は減少）

Increase (decrease) in deposits received

預り金の増減額（△は減少）

Decrease (increase) in long-term prepaid expenses

長期前払費用の増減額（△は増加）

Increase (decrease) in long-term accounts payable – other

長期未払金の増減額（△は減少）

Increase (decrease) in long-term deposits received

長期預り金の増減額（△は減少）

Decrease (increase) in distressed receivables

破産更生債権等の増減額（△は増加）

Decrease (increase) in leasehold and guarantee deposits

敷金及び保証金の増減額（△は増加）

Decrease (increase) in guarantee deposits

差入保証金の増減額（△は増加）

Increase (decrease) in leasehold and guarantee deposits received

預り敷金及び保証金の増減額（△は減少）