Short-term loans receivable from subsidiaries and associates

関係会社短期貸付金

Short-term loans receivable from subsidiaries and associates, net

関係会社短期貸付金（純額）

Accounts receivable – other

未収入金

Accounts receivable from subsidiaries and associates – other

関係会社未収入金

Consumption taxes receivable

未収消費税等

Accounts receivable – due from franchised stores

加盟店貸勘定

Trade notes and accounts receivable

受取手形及び営業未収入金

Trade accounts receivable

営業未収入金

Notes and accounts receivable – trade, net

受取手形及び売掛金（純額）

Notes receivable – trade

受取手形