特別損益・法人税等・当期純利益・包括利益【勘定科目の英訳一覧】

日本語
英語
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
段階取得に係る差益 Gain on step acquisitions
持分変動利益 Gain on change in equity
抱合せ株式消滅差益 Gain on extinguishment of tie-in shares
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
投資有価証券評価損戻入益 Gain on reversal of loss on valuation of investment 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
負ののれん発生益 Gain on bargain purchase
関係会社清算益 Gain on liquidation of subsidiaries and affiliates
子会社清算益 Gain on liquidation of subsidiaries
関係会社株式売却益 Gain on sales of subsidiaries and affiliates’ stocks
子会社株式売却益 Gain on sales of subsidiaries’ stocks
事業譲渡益 Gain on transfer of business
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
役員賞与引当金戻入額 Reversal of provision for directors’ bonuses
退職給付引当金戻入額 Reversal of provision for retirement benefits
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
完成工事補償引当金戻入額 Reversal of provision for warranties for completed construction
債務保証損失引当金戻入額 Reversal of provision for loss on guarantees
関係会社整理損失引当金戻入額 Reversal of provision for loss on liquidation of subsidiaries and affiliates
事業整理損失引当金戻入額 Reversal of provision for loss on business liquidation
関係会社事業損失引当金戻入額 Reversal of provision for loss on business of subsidiaries and affiliates
事業構造改善引当金戻入額 Reversal of provision for business structure improvement
店舗閉鎖損失引当金戻入額 Reversal of provision for loss on store closing
訴訟損失引当金戻入額 Reversal of provision for loss on litigation
ポイント引当金戻入額 Reversal of provision for point card certificates
災害損失引当金戻入額 Gain on reversal of provision for loss on disaster
退職給付信託設定益 Gain on contribution of securities to retirement benefit trust
厚生年金基金代行返上益 Gain on transfer of benefit obligation relating to employees’ pension fund
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
退職給付制度改定益 Gain on revision of retirement benefit plan
退職給付制度終了益 Gain on abolishment of retirement benefit plan
為替差益 Foreign exchange gains
特別法上の準備金戻入額 Reversal of reserves under the special laws
工事負担金等受入額 Contribution for construction
国庫補助金 State subsidy
補助金収入 Subsidy income
新株予約権戻入益 Gain on reversal of subscription rights to shares
保険解約返戻金 Surrender value of insurance
受取保険金 Insurance income
保険差益 Gain on insurance adjustment
受取補償金 Compensation income
収用補償金 Compensation income for expropriation
移転補償金 Compensation for transfer
受取和解金 Settlement received
違約金収入 Penalty income
償却債権取立益 Gain on bad debts recovered
債務免除益 Gain on forgiveness of debts





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
段階取得に係る差損 Loss on step acquisitions
持分変動損失 Loss on change in equity
抱合せ株式消滅差損 Loss on extinguishment of tie-in shares
合併関連費用 Merger expenses
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
固定資産除売却損 Loss on sales and 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
固定資産圧縮損 Loss on reduction of noncurrent assets
固定資産評価損 Loss on valuation of noncurrent assets
有形固定資産売却損 Loss on sales of property, plant and equipment
有形固定資産除却損 Loss on retirement of property, plant and equipment
有形固定資産処分損 Loss on disposal of property, plant and equipment
土地売却損 Loss on sales of land
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
子会社株式売却損 Loss on sales of subsidiaries’ stocks
子会社株式評価損 Loss on valuation of subsidiaries’ stocks
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
子会社整理損 Loss on liquidation of subsidiaries
子会社清算損 Loss on liquidation of subsidiaries
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
関係会社支援損 Loss on support to subsidiaries and affiliates
関係会社貸倒引当金繰入額 Provision of allowance for doubtful accounts for subsidiaries and affiliates
その他の投資評価損 Loss on valuation of other investments
ゴルフ会員権評価損 Loss on valuation of golf club membership
ゴルフ会員権貸倒引当金繰入額 Provision of allowance for doubtful accounts of golf club membership
ゴルフ会員権売却損 Loss on sales of golf club memberships
会員権評価損 Loss on valuation of membership
会員権売却損 Loss on sales of membership
電話加入権評価損 Loss on valuation of telephone subscription right
施設利用権評価損 Loss on valuation of right of using facilities
特別退職金 Special retirement expenses
割増退職金 Extra retirement payments
早期割増退職金 Early extra retirement payments
退職特別加算金 Special extra retirement payments
店舗閉鎖損失 Loss on closing of stores
店舗閉鎖損失引当金繰入額 Provision for loss on store closing
事務所移転費用 Office transfer expenses
本社移転費用 Head office transfer cost
債務保証損失引当金繰入額 Provision for loss on guarantees
工事損失引当金繰入額 Provision for loss on construction contracts
貸倒引当金繰入額 Provision of allowance for doubtful accounts
貸倒損失 Bad debts written off
たな卸資産評価損 Loss on valuation of inventories
たな卸資産処分損 Loss on disposal of inventories
たな卸資産除却損 Loss on retirement of inventories
たな卸資産廃棄損 Loss on abandonment of inventories
商品評価損 Loss on valuation of goods
商品廃棄損 Loss on abandonment of goods
販売用不動産評価損 Loss on valuation of real estate for sale
販売用土地評価損 Loss on valuation of land for sale
建物除却損 Loss on retirement of building
為替差損 Foreign exchange losses
固定資産臨時償却費 Non-recurring depreciation on noncurrent assets
工事負担金等圧縮額 Reduction entry of land contribution for construction
ソフトウエア除却損 Loss on retirement of software
賃貸借契約解約損 Loss on cancellation of leasehold contracts
リース解約損 Loss on cancellation of lease contracts
保険解約損 Loss on insurance cancellation
退職給付費用 Retirement benefit expenses
退職給付信託設定損 Loss on contribution of securities to retirement benefit trust
厚生年金基金代行返上損 Loss on transfer of benefit obligation relating to employees’ pension fund
過年度退職給付費用 Retirement benefit expenses for prior periods
退職給付引当金繰入額 Provision for retirement benefits
退職給付会計基準変更時差異の処理額 Amortization of net retirement benefit obligation at transition
役員退職慰労金 Directors’ retirement benefits
役員退職慰労引当金繰入額 Provision for directors’ retirement benefits
退職給付制度改定損 Loss on revision of retirement benefit plan
退職給付制度終了損 Loss on abolishment of retirement benefit plan
損害賠償金 Compensation for damage
和解金 Settlement package
訴訟和解金 Litigation settlement
訴訟関連損失 Loss on litigation
訴訟損失引当金繰入額 Provision for loss on litigation
環境対策引当金繰入額 Provision for environmental measures
環境対策費 Environmental expenses
利息返還損失引当金繰入額 Provision for loss on interest repayment
偶発損失引当金繰入額 Provision for contingent loss
災害損失引当金繰入額 Provision for loss on disaster
臨時損失 Nonrecurring loss
特別法上の準備金繰入額 Provision of reserves under the special laws
匿名組合損益分配前税引前当期純利益 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
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
少数株主損益調整前当期純利益 Income before minority interests
少数株主利益 Minority interests in income
当期純利益 Net income
その他の包括利益 Other comprehensive income
その他有価証券評価差額金(税引前) Valuation difference on available-for-sale securities, before tax
その他有価証券評価差額金 Valuation difference on available-for-sale securities
繰延ヘッジ損益(税引前) Deferred gains or losses on hedges, before tax
繰延ヘッジ損益 Deferred gains or losses on hedges
土地再評価差額金 Revaluation reserve for land
為替換算調整勘定(税引前) Foreign currency translation adjustment, before tax
為替換算調整勘定 Foreign currency translation adjustment
退職給付に係る調整額(税引前) Remeasurements of defined benefit plans, before tax
退職給付に係る調整額 Remeasurements of defined benefit plans, net of tax
持分法適用会社に対する持分相当額 Share of other comprehensive income of associates accounted for using equity method
その他の包括利益に係る税効果額 Income tax relating to other comprehensive income
包括利益 Comprehensive income
親会社株主に係る包括利益 Comprehensive income attributable to owners of the parent
少数株主に係る包括利益 Comprehensive income attributable to minority interests
包括利益計算書 Statements of comprehensive income