厚生年金基金代行返上損益（△は益）

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損

Loss on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Gain on transfer of benefit obligation relating to employees’ pension fund

退職給付会計基準変更時差異の処理額

Amortization of net retirement benefit obligation at transition