保険返戻金

Gain on maturity of insurance contract

有形及び無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of property, plant and equipment and intangible assets

有形及び無形固定資産処分損益（△は益）

Loss (gain) on disposal of property, plant and equipment and intangible assets

土地売却損益（△は益）

Loss (gain) on sales of land

出資金運用損益（△は益）

Loss (gain) on investments in capital

投資事業組合運用損益（△は益）

Loss (gain) on investments in investment partnerships

ゴルフ会員権評価損

Loss on valuation of golf club memberships

債務免除益

Gain on forgiveness of debt

匿名組合投資損益（△は益）

Loss (gain) on investments in silent partnerships

ゴルフ会員権売却損益（△は益）

Loss (gain) on sales of golf club memberships