Provision of reserve for property replacement
買換資産積立金の積立
日本基準
Reversal of reserve for property replacement
買換資産積立金の取崩
Provision of special reserve
特別積立金の積立
Provision of reserve for special depreciation
特別償却積立金の積立
Reversal of special reserve
特別積立金の取崩
Reversal of reserve for special depreciation
特別償却積立金の取崩
Provision of voluntary retained earnings
任意積立金の積立
Reversal of reserve for tax purpose reduction entry of land
土地圧縮積立金の取崩
Reversal of voluntary retained earnings
任意積立金の取崩
Provision of reserve for tax purpose reduction entry of buildings
建物圧縮積立金の積立
Provision of general reserve
別途積立金の積立
Reversal of reserve for tax purpose reduction entry of buildings
建物圧縮積立金の取崩
Provision of reserve for tax purpose reduction entry of real estate
不動産圧縮積立金の積立
Provision of reserve for retirement allowance
退職慰労積立金の積立
Reversal of reserve for retirement allowance
退職慰労積立金の取崩
Provision of reserve for retirement allowance for directors (and other officers)
役員退職積立金の積立
Reversal of reserve for retirement allowance for directors (and other officers)
役員退職積立金の取崩
Provision of reserve for tax purpose reduction entry
圧縮積立金の積立
Reversal of reserve for tax purpose reduction entry
圧縮積立金の取崩
Provision of reserve for tax purpose reduction entry of land
土地圧縮積立金の積立
Reversal of reserve for overseas investment loss
海外投資等損失準備金の取崩