「保険業法第113条繰延額」は日本基準の財務諸表で広く一般的に用いられる勘定科目名です。
Deferred expenses under article 113 of Insurance Business Act
（訳）Deferred assets under article 113 of Insurance Business Act...
（訳）Amortization of deferred assets under article 113 of Insurance Business...
（訳）Gain on valuation under article 112 of Insurance Business Act...
（訳）Amortization of business commencement expenses...
（訳）Insurance expenses of ships...
（訳）Grant under Act on Purchase of Renewable Energy Sourced Electricity...
（訳）Levy under Act on Purchase of Renewable Energy Sourced Electricity...
（訳）Cost of sales in residential property sales business...
（訳）Payments for deferred insurance...
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