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（△）

Beginning inventories

期首たな卸高

Beginning finished goods inventory

製品期首たな卸高

Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Beginning merchandise inventory

商品期首たな卸高

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

期首たな卸高

Beginning inventories

商品及び製品期首たな卸高

Beginning inventory of merchandise and finished goods

商品期首たな卸高

Beginning merchandise inventory

製品期首たな卸高

Beginning finished goods inventory