Accrued taxes

未払税金

Income taxes payable

未払法人税等

Accrued consumption taxes

未払消費税等

Long-term prepaid consumption taxes

長期前払消費税等

Income taxes receivable

未収還付法人税等

Consumption taxes receivable

未収消費税等

Income taxes refund (paid)

法人所得税の支払額又は還付額（△は支払）

諸税

Taxes

法人税及び住民税

Income taxes – current

法人税及び住民税等

Income taxes – current

税金

Taxes

法人税等の還付額

Income taxes refund

法人税等の支払額又は還付額（△は支払）

Income taxes (paid) refund

法人税等の支払額

Income taxes paid

未払又は未収消費税等の増減額

Decrease/increase in consumption taxes receivable/payable

未収消費税等の増減額（△は増加）

Decrease (increase) in consumption taxes refund receivable

未払消費税等の増減額（△は減少）

Increase (decrease) in accrued consumption taxes

未払法人税等（外形標準課税）の増減額（△は減少）

Increase (decrease) in income taxes payable – factor based tax

法人税等

Income taxes

法人税、住民税及び事業税

Income taxes – current

法人税等の更正、決定等による納付税額又は還付税額

Income taxes – correction