Surplus (deficit) at beginning of period before retrospective application and retrospective restatement

遡及処理前期首剰余金又は期首欠損金（△）

Cumulative effect of retrospective application and retrospective restatement

遡及処理の累積的影響額

Liabilities from application of equity method

持分法適用に伴う負債

遡及処理前期首剰余金又は期首欠損金（△）

Surplus (deficit) at beginning of period before retrospective application and retrospective restatement

遡及処理の累積的影響額

Cumulative effect of retrospective application and retrospective restatement

持分法適用に伴う負債

Liabilities from application of equity method