日本基準

役員退職積立金の積立

Provision of reserve for retirement allowance for directors (and other officers)

役員退職積立金の取崩

Reversal of reserve for retirement allowance for directors (and other officers)

圧縮記帳積立金の積立

Provision of reserve for tax purpose reduction entry

圧縮記帳積立金の取崩

Reversal of reserve for tax purpose reduction entry

圧縮積立金の積立

Provision of reserve for tax purpose reduction entry

圧縮積立金の取崩

Reversal of reserve for tax purpose reduction entry

固定資産圧縮積立金の取崩

Reversal of reserve for tax purpose reduction entry of non-current assets

配当引当積立金の積立

Provision of reserve for dividends

固定資産圧縮特別勘定積立金の積立

Provision of reserve for special account for tax purpose reduction entry of non-current assets

配当引当積立金の取崩

Reversal of reserve for dividends

固定資産圧縮特別勘定積立金の取崩

Reversal of reserve for special account for tax purpose reduction entry of non-current assets

退職給与積立金の積立

Provision of reserve for retirement allowance

特別償却準備金の積立

Provision of reserve for special depreciation

特別償却準備金の取崩

Reversal of reserve for special depreciation

プログラム等準備金の取崩

Reversal of reserve for software programs

海外投資等損失準備金の積立

Provision of reserve for overseas investment loss

海外投資等損失準備金の取崩

Reversal of reserve for overseas investment loss

研究開発積立金の積立

Provision of reserve for research and development

研究開発積立金の取崩

Reversal of reserve for research and development

配当積立金の積立

Provision of reserve for dividends

配当積立金の取崩

Reversal of reserve for dividends