Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other officers)

退職給付及び役員退職慰労引当金の増減額（△は減少）

Depreciation and amortization on other

その他の償却額

Increase (decrease) in provision for retirement benefits for directors (and other officers)

役員退職慰労引当金の増減額（△は減少）

Payments for other operating activities

その他の営業支出

Provision of reserve for retirement allowance for directors (and other officers)

役員退職積立金の積立

Reversal of reserve for retirement allowance for directors (and other officers)

役員退職積立金の取崩

Net changes in items other than shareholders’ equity

株主資本以外の項目の当期変動額（純額）

Transfer from share capital to other capital surplus

資本金から剰余金への振替

Transfer from legal capital surplus to other capital surplus

準備金から剰余金への振替

Share of other comprehensive income of entities accounted for using equity method

持分法適用会社に対する持分相当額

Income tax relating to other comprehensive income

その他の包括利益に係る税効果額

Dividends of surplus – other capital surplus

剰余金（その他資本剰余金）の配当

Other comprehensive income

その他の包括利益

Reversal of provision for bonuses for directors (and other officers)

役員賞与引当金戻入額

Reversal of provision for retirement benefits for directors (and other officers)

役員退職慰労引当金戻入額

Gross profit (loss) – other business

その他の事業総利益又はその他の事業総損失（△）

Gross profit (loss) – other

その他の売上総利益又はその他の売上総損失（△）

Other personnel expenses

その他の人件費

Other selling expenses

その他の販売費

Provision for share-based remuneration for directors (and other officers)

役員株式給付引当金繰入額

Retirement benefits for directors (and other officers)

役員退職慰労金