Decrease (increase) in advances paid
立替金の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
割賦売掛金の増減額（△は増加）
Decrease (increase) in real estate for sale
販売用不動産の増減額（△は増加）
Increase (decrease) in notes discounted
割引手形の増減額（△は減少）
Increase (decrease) in trade payables
営業債務の増減額（△は減少）
Decrease (increase) in trade receivables
営業債権の増減額（△は増加）
Other loss (gain)
その他の損益（△は益）
Other extraordinary loss (income)
その他の特別損益（△は益）
Other non-operating expenses (income)
その他の営業外損益（△は益）
Proceeds from miscellaneous income
雑収入
Loss (gain) on transfer of benefit obligation relating to employees’ pension fund
厚生年金基金代行返上損益（△は益）
Loss (gain) on contribution of securities to retirement benefit trust
退職給付信託設定損益（△は益）
Relocation expenses
移転費用
Loss (gain) on sale of businesses
事業譲渡損益（△は益）
Loss (gain) on liquidation of subsidiaries
子会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries and associates
関係会社清算損益（△は益）
Loss on business restructuring
事業再編損
Loss (gain) on change in equity
持分変動損益（△は益）
Loss (gain) on step acquisitions
段階取得に係る差損益（△は益）
Proceeds from contribution for construction
工事負担金等受入額
Gain on forgiveness of debt
債務免除益