Loss on valuation of real estate for sale
販売用不動産評価損
日本基準
Loss on valuation of land for sale
販売用土地評価損
Loss on retirement of buildings
建物除却損
Non-recurring depreciation on non-current assets
固定資産臨時償却費
Tax purpose reduction entry of contribution for construction
工事負担金等圧縮額
Loss on retirement of software
ソフトウエア除却損
Extra payments for early retirements
早期割増退職金
Loss on store closings
店舗閉鎖損失
Head office relocation expenses
本社移転費用
Provision for loss on store closings
店舗閉鎖損失引当金繰入額
Provision for business restructuring
事業構造改善引当金繰入額
Loss on liquidation of subsidiaries and associates
関係会社清算損
Loss on liquidation of subsidiaries
子会社清算損
Restructuring loss
事業再編損
Loss on withdrawal from business
事業撤退損
Loss on sale of businesses
事業譲渡損
Loss on support to subsidiaries and associates
関係会社支援損
Provision of allowance for doubtful accounts for subsidiaries and associates
関係会社貸倒引当金繰入額
Provision of allowance for doubtful accounts of golf club membership
ゴルフ会員権貸倒引当金繰入額
Loss on sales of golf club memberships
ゴルフ会員権売却損
Loss on valuation of telephone subscription right
電話加入権評価損