| 営業外収益 | Non-operating income |
| 受取利息 | Interest income |
| 有価証券利息 | Interest on securities |
| 受取配当金 | Dividends income |
| 仕入割引 | Purchase discounts |
| 投資不動産賃貸料 | Rent of real estate for investment |
| 還付消費税等 | Refunded consumption taxes |
| 負ののれん償却額 | Amortization of negative goodwill |
| 持分法による投資利益 | Equity in earnings of affiliates |
| 為替差益 | Foreign exchange gains |
| 有価証券売却益 | Gain on sales of securities |
| 投資有価証券売却益 | Gain on sales of investment securities |
| 有価証券償還益 | Gain on redemption of securities |
| 有価証券評価益 | Gain on valuation of securities |
| 匿名組合投資利益 | Gain on investments in silent partnership |
| デリバティブ評価益 | Gain on valuation of derivatives |
| 金利スワップ評価益 | Gain on valuation of interest-rate swaps |
| 経営指導料 | Business advisory fee |
| 受取ロイヤリティー | Royalty income |
| 貸付金利息 | Interest on loans |
| 受取手数料 | Commission fee |
| 受取事務手数料 | Office work fee |
| 受取賃貸料 | Rent income |
| 受取地代家賃 | Land and house rent received |
| 受取保険金 | Insurance income |
| 受取保証料 | Guarantee commission received |
| 補助金収入 | Subsidy income |
| 協賛金収入 | Co-sponsor fee |
| 違約金収入 | Penalty income |
| 保険解約返戻金 | Insurance premiums refunded cancellation |
| 固定資産売却益 | Gain on sales of noncurrent assets |
| 固定資産処分益 | Gain on disposal of noncurrent assets |
| 投資損失引当金戻入額 | Reversal of allowance for investment loss |
| 役員退職慰労引当金戻入額 | Reversal of provision for directors’ retirement benefits |
| 貸倒引当金戻入額 | Reversal of allowance for doubtful accounts |
| 償却債権取立益 | Gain on bad debts recovered |
| 物品売却益 | Gain on sales of goods |
| 法人税等還付加算金 | Interest on refund of income taxes and other |
| 還付加算金 | Interest on refund |
| 営業外費用 | Non-operating expenses |
| 支払利息 | Interest expenses |
| 社債利息 | Interest on bonds |
| 売上割引 | Sales discounts |
| 有価証券売却損 | Loss on sales of securities |
| 有価証券評価損 | Loss on valuation of securities |
| 有価証券償還損 | Loss on redemption of securities |
| 投資有価証券売却損 | Loss on sales of investment securities |
| 投資有価証券評価損 | Loss on valuation of investment securities |
| 持分法による投資損失 | Equity in losses of affiliates |
| 出資金運用損 | Loss on investments in capital |
| 投資事業組合運用損 | Loss on investments in partnership |
| 匿名組合投資損失 | Loss on investments in silent partnership |
| 出資金評価損 | Loss on valuation of investments in capital |
| デリバティブ評価損 | Loss on valuation of derivatives |
| ゴルフ会員権評価損 | Loss on valuation of golf club membership |
| 会員権評価損 | Loss on valuation of membership |
| 会員権売却損 | Loss on sale of membership |
| 保険解約損 | Loss on insurance cancellation |
| 社債発行費償却 | Amortization of bond issuance cost |
| 株式交付費 | Stock issuance cost |
| 株式交付費償却 | Amortization of stock issuance cost |
| 新株発行費 | Stock issuance cost |
| 新株発行費償却 | Amortization of stock issuance cost |
| 社債償還損 | Loss on bond retirement |
| 社債発行費 | Bond issuance cost |
| 株式公開費用 | Going public expenses |
| 資金調達費用 | Financing expenses |
| コマーシャル・ペーパー利息 | Interest on commercial papers |
| 為替差損 | Foreign exchange losses |
| 金利スワップ評価損 | Loss on valuation of interest swap |
| 手形売却損 | Loss on sales of notes payable |
| 減価償却費 | Depreciation |
| 賃貸収入原価 | Cost of lease revenue |
| 賃貸費用 | Rent expenses |
| 固定資産売却損 | Loss on sales of noncurrent assets |
| 固定資産除却損 | Loss on retirement of noncurrent assets |
| 固定資産処分損 | Loss on disposal of noncurrent assets |
| 創立費償却 | Amortization of deferred organization expenses |
| 開業費償却 | Amortization of business commencement expenses |
| 長期前払費用償却 | Amortization of long-term prepaid expenses |
| 開発費償却 | Amortization of development expenses |
| 支払手数料 | Commission fee |
| 支払保証料 | Guarantee commission |
| 債権売却損 | Loss on transfer of receivables |
| コミットメントフィー | Commitment fee |
| シンジケートローン手数料 | Commission for syndicate loan |
| 事務所移転費用 | Office transfer expenses |
| 訴訟関連費用 | Litigation expenses |
| 雑損失 | Miscellaneous loss |
| 経常利益 | Ordinary income |
| 特別利益 | Extraordinary income |
| 企業結合に係る特定勘定取崩益 | Reversal of provision incurred from business combination |
| 企業結合における交換利益 | Gain on exchange from business combination |
| 事業分離における移転利益 | Gain on transfer from business divestitures |
| 前期損益修正益 | Gain on prior period adjustment |
| 固定資産売却益 | Gain on sales of noncurrent assets |
| 固定資産処分益 | Gain on disposal of noncurrent assets |
| 固定資産受贈益 | Gain on donation of noncurrent assets |
| 有形固定資産売却益 | Gain on sales of property, plant and equipment |
| 土地売却益 | Gain on sales of land |
| 投資有価証券売却益 | Gain on sales of investment securities |
| 投資有価証券償還益 | Gain on redemption of investment securities |
| 有価証券売却益 | Gain on sales of securities |
| 匿名組合投資利益 | Gain on investments in silent partnership |
| ゴルフ会員権売却益 | Gain on sales of golf memberships |
| 会員権売却益 | Gain on sales of memberships |
| 持分変動利益 | Gain on change in equity |
| 関係会社清算益 | Gain on liquidation of subsidiaries and affiliates |
| 関係会社株式売却益 | Gain on sales of subsidiaries and affiliates’ stocks |
| 貸倒引当金戻入額 | Reversal of allowance for doubtful accounts |
| 賞与引当金戻入額 | Reversal of provision for bonuses |
| 役員退職慰労引当金戻入額 | Reversal of provision for directors’ retirement benefits |
| 投資損失引当金戻入額 | Reversal of allowance for investment loss |
| 製品保証引当金戻入額 | Reversal of provision for product warranties |
| 特別修繕引当金戻入額 | Reversal of provision for special repairs |
| 厚生年金基金代行返上益 | Gain on transfer of benefit obligation relating to employees’ pension fund |
| 事業譲渡益 | Gain on transfer of business |
| 新株引受権戻入益 | Gain on reversal of subscription rights to shares |
| 償却債権取立益 | Gain on bad debts recovered |
| 債務免除益 | Gain on forgiveness of debts |
| 抱合せ株式消滅差益 | Gain on extinguishment of tie-in shares |
| 特別損失 | Extraordinary loss |
| 企業結合における交換損失 | Loss on exchange from business combination |
| 事業分離における移転損失 | Loss on transfer from business divestitures |
| 前期損益修正損 | Loss on prior period adjustment |
| 固定資産売却損 | Loss on sales of noncurrent assets |
| 減損損失 | Impairment loss |
| 災害による損失 | Loss on disaster |
| 固定資産除却損 | Loss on retirement of noncurrent assets |
| 固定資産廃棄損 | Loss on abandonment of noncurrent assets |
| 固定資産処分損 | Loss on disposal of noncurrent assets |
| 投資有価証券売却損 | Loss on sales of investment securities |
| 投資有価証券評価損 | Loss on valuation of investment securities |
| 投資有価証券償還損 | Loss on redemption of investment securities |
| 有価証券売却損 | Loss on sales of securities |
| 有価証券評価損 | Loss on valuation of securities |
| 匿名組合投資損失 | Loss on investments in silent partnership |
| 出資金評価損 | Loss on valuation of investments in capital |
| 関係会社株式評価損 | Loss on valuation of stocks of subsidiaries and affiliates |
| 関係会社株式売却損 | Loss on sales of stocks of subsidiaries and affiliates |
| 投資損失引当金繰入額 | Provision of allowance for investment loss |
| 関係会社出資金評価損 | Loss on valuation of investments in capital of subsidiaries and affiliates |
| 持分変動損失 | Loss on change in equity |
| 関係会社整理損 | Loss on liquidation of subsidiaries and affiliates |
| 関係会社整理損失引当金繰入額 | Provision for loss on liquidation of subsidiaries and affiliates |
| 事業整理損 | Loss on liquidation of business |
| 事業整理損失引当金繰入額 | Provision for loss on business liquidation |
| 関係会社事業損失 | Loss on business of subsidiaries and affiliates |
| 関係会社事業損失引当金繰入額 | Provision for loss on business of subsidiaries and affiliates |
| 事業構造改善費用 | Business structure improvement expenses |
| 事業構造改善引当金繰入額 | Provision for business structure improvement |
| 関係会社清算損 | Loss on liquidation of subsidiaries and affiliates |
| 事業再編損 | Restructuring loss |
| 事業撤退損 | Loss on business withdrawal |
| 事業譲渡損 | Loss on transfer of business |
| ゴルフ会員権評価損 | Loss on valuation of golf club membership |
| ゴルフ会員権売却損 | Loss on sales of golf club memberships |
| 店舗閉鎖損失 | Loss on closing of stores |
| 事務所移転費用 | Office transfer expenses |
| 本社移転費用 | Head office transfer cost |
| 厚生年金基金代行返上損 | Loss on transfer of benefit obligation relating to employees’ pension fund |
| 損害賠償金 | Compensation for damage |
| 訴訟和解金 | Litigation settlement |
| 訴訟関連損失 | Loss on litigation |
| 環境対策費 | Environmental expenses |
| 抱合せ株式消滅差損 | Loss on extinguishment of tie-in shares |
| 匿名組合損益分配前税金等調整前当期純利益 | Income before dividends distribution from silent partnership, income taxes |
| 匿名組合損益分配額 | Dividends distribution from silent partnership |
| 税引前当期純利益 | Income before 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 |
| 法人税等調整額 | Income taxes-deferred |
| 法人税等還付税額 | Refund of income taxes |
| 過年度法人税等 | Income taxes for prior periods |
| 過年度法人税等戻入額 | Refund of income taxes for prior periods |
| 当期純利益 | Net income |
| 非支配株主に帰属する当期純利益又は非支配株主に帰属する当期純損失（△） | Profit (loss) attributable to non-controlling interests |
| 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（△） | Profit (loss) attributable to owners of parent |
| 親会社株主に係る包括利益 | Comprehensive income attributable to owners of parent |
| 非支配株主に係る包括利益 | Comprehensive income attributable to non-controlling interests |
会計用語英語日本語対応表6～営業外損益Non operating income～
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