Decrease/increase in consumption taxes receivable/payable
未払又は未収消費税等の増減額
日本基準
Increase (decrease) in deposits received
預り金の増減額（△は減少）
Decrease (increase) in long-term prepaid expenses
長期前払費用の増減額（△は増加）
Increase (decrease) in long-term accounts payable – other
長期未払金の増減額（△は減少）
Increase (decrease) in long-term deposits received
長期預り金の増減額（△は減少）
Decrease (increase) in distressed receivables
破産更生債権等の増減額（△は増加）
Decrease (increase) in leasehold and guarantee deposits
敷金及び保証金の増減額（△は増加）
Decrease (increase) in guarantee deposits
差入保証金の増減額（△は増加）
Increase (decrease) in trade payables
営業債務の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in notes discounted
割引手形の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払金の増減額（△は減少）
Decrease (increase) in real estate for sale
販売用不動産の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
割賦売掛金の増減額（△は増加）
Decrease (increase) in advances paid
立替金の増減額（△は増加）
Decrease (increase) in deposits paid
預け金の増減額（△は増加）
Increase (decrease) in unearned revenue
前受収益の増減額（△は減少）
Increase (decrease) in advances received
前受金の増減額（△は減少）
Decrease (increase) in advance payments – trade
前渡金の増減額（△は増加）
Decrease (increase) in prepaid pension costs
前払年金費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
前払費用の増減額（△は増加）