Loss on investments in capital

出資金運用損

Loss on investments in investment partnerships

投資事業組合運用損

Loss on investments in silent partnerships

匿名組合投資損失

Loss on valuation of investments in capital

出資金評価損

Gain on sales of goods

物品売却益

Gain on sales of scraps

スクラップ売却益

Gain on adjustment of account payable

債務勘定整理益

Interest on refund of income taxes

法人税等還付加算金

Loss on investments in securities

有価証券運用損

Interest on tax refund

還付加算金