Loss (gain) on sales and retirement of non-current assets

固定資産除売却損益（△は益）

Decrease (increase) in retirement benefit asset

退職給付に係る資産の増減額（△は増加）

Increase (decrease) in retirement benefit liability

退職給付に係る負債の増減額（△は減少）

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）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

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）

Provision of reserve for retirement allowance

退職慰労積立金の積立

Reversal of reserve for retirement allowance

退職慰労積立金の取崩

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

Loss on retirement of software

ソフトウエア除却損

Loss on contribution of securities to retirement benefit trust

退職給付信託設定損

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 retirement of buildings

建物除却損

Loss on retirement of property, plant and equipment

有形固定資産除却損

Gain on revision of retirement benefit plan

退職給付制度改定益

Gain on termination of retirement benefit plan

退職給付制度終了益

Gain on reversal of asset retirement obligations

資産除去債務戻入益

Reversal of provision for retirement benefits

退職給付引当金戻入額

Gain on contribution of securities to retirement benefit trust

退職給付信託設定益