販売用土地評価損

Loss on valuation of land for sale

土地売却損

Loss on sales of land

土地売却益

Gain on sales of land

受取地代家賃

Rental income from land and buildings

地代家賃

Rent expenses on land and buildings

借地借家料

Rent expenses on land and buildings

土地再評価差額金

Revaluation reserve for land

土地圧縮積立金

Reserve for tax purpose reduction entry of land

再評価に係る繰延税金負債

Deferred tax liabilities for land revaluation

再評価に係る繰延税金資産

Deferred tax assets for land revaluation