Increase (decrease) in provision for sales returns

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for loss on store closings

店舗閉鎖損失引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses for directors (and other officers)

役員賞与引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other officers)

退職給付及び役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for repairs

修繕引当金の増減額（△は減少）

Increase (decrease) in provision for special repairs

特別修繕引当金の増減額（△は減少）

Increase (decrease) in provision for point card certificates

ポイント引当金の増減額（△は減少）