未払法人税等（外形標準課税）の増減額（△は減少）
Increase (decrease) in income taxes payable – factor based tax
日本基準
前受収益の増減額（△は減少）
Increase (decrease) in unearned revenue
未払人件費の増減額（△は減少）
Increase (decrease) in accounts payable – personnel expenses
前受金の増減額（△は減少）
Increase (decrease) in advances received
前渡金の増減額（△は増加）
Decrease (increase) in advance payments – trade
前払年金費用の増減額（△は増加）
Decrease (increase) in prepaid pension costs
前払費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
保険積立金の増減額（△は増加）
Decrease (increase) in insurance funds
貯蔵品の増減額（△は増加）
Decrease (increase) in supplies
未収消費税等の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未成業務受入金の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払費用の増減額（△は減少）
Increase (decrease) in accrued expenses
未払債務の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
営業債務の増減額（△は減少）
Increase (decrease) in trade payables
割賦売掛金の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
工事負担金等受入額
Proceeds from contribution for construction
事業再編損
Loss on business restructuring
持分変動損益（△は益）
Loss (gain) on change in equity