Refund of income taxes

法人税等還付税額

Refund of income taxes for prior periods

過年度法人税等戻入額

Profit (loss) attributable to owners of parent

親会社株主に帰属する当期純利益又は親会社株主に帰属する当期純損失（△）

Loss on cancellation of rental contracts

賃貸借契約解約損

Loss on contribution of securities to retirement benefit trust

退職給付信託設定損

Loss on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損

Loss on revision of retirement benefit plan

退職給付制度改定損

Loss on termination of retirement benefit plan

退職給付制度終了損

Loss on valuation of real estate for sale

販売用不動産評価損

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

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

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

Loss on sale of businesses

事業譲渡損

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

Loss on valuation of right to use facilities

施設利用権評価損