Reversal of reserve for research and development

研究開発積立金の取崩

Amortization of shortage reserve for retirement benefits

退職給付積立不足償却額

Reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金

Reserve for property replacement

買換資産積立金

Special reserve

特別積立金

Reserve for special depreciation

特別償却積立金

General reserve

別途積立金

Revaluation reserve for land

土地再評価差額金

Reserve for overseas investment loss

海外投資等損失準備金

Reserve for research and development

研究開発積立金