Increase (decrease) in deposits received
預り金の増減額（△は減少）
Decrease/increase in consumption taxes receivable/payable
未払又は未収消費税等の増減額
Increase (decrease) in accounts payable – personnel expenses
未払人件費の増減額（△は減少）
Increase (decrease) in income taxes payable – factor based tax
未払法人税等（外形標準課税）の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
未払賞与の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払債務の増減額（△は減少）
Increase (decrease) in accrued expenses
未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払金の増減額（△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 advances received on service contracts in progress
未成業務受入金の増減額（△は減少）
Decrease (increase) in accounts receivable – other
未収入金の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未収消費税等の増減額（△は増加）
Decrease (increase) in supplies
貯蔵品の増減額（△は増加）
Decrease (increase) in insurance funds
保険積立金の増減額（△は増加）
Decrease (increase) in prepaid expenses
前払費用の増減額（△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 advance payments – trade
前渡金の増減額（△は増加）
Increase (decrease) in advances received
前受金の増減額（△は減少）
Increase (decrease) in unearned revenue
前受収益の増減額（△は減少）
Decrease (increase) in deposits paid
預け金の増減額（△は増加）