{"attached_files_info":{"image_data":"","attached_files":[{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058195.pdf","updated":"2026-08-19T13:36:19+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058196.pdf","updated":"2026-08-19T13:36:19+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058197.pdf","updated":"2026-08-19T13:36:19+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058198.pdf","updated":"2026-08-19T13:36:19+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000079576.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000076916.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000076917.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000074109.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058203.pdf","updated":"2026-08-19T13:36:19+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058204.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058205.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058206.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058207.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000076918.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058209.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058210.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000076919.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058212.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058213.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000058214.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073643.pdf","updated":"2026-08-19T13:36:20+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000074110.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000074111.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073646.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073647.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073648.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073649.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073650.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000076920.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000074113.pdf","updated":"2026-08-19T13:36:22+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073653.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073654.pdf","updated":"2026-08-19T13:36:21+09:00"},{"law_revision_id":"338M50000040059_20260807_508M60000002070","src":"./pict/2FH00000073655.pdf","updated":"2026-08-19T13:36:21+09:00"}]},"law_info":{"law_type":"MinisterialOrdinance","law_id":"338M50000040059","law_num":"昭和三十八年大蔵省令第五十九号","law_num_era":"Showa","law_num_year":38,"law_num_type":"MinisterialOrdinance","law_num_num":"059","promulgation_date":"1963-11-27"},"revision_info":{"law_revision_id":"338M50000040059_20260807_508M60000002070","law_type":"MinisterialOrdinance","law_title":"財務諸表等の用語、様式及び作成方法に関する規則","law_title_kana":"ざいむしょひょうとうのようごようしきおよびさくせいほうほうにかんするきそく","abbrev":"財務諸表等規則","category":"金融・保険","updated":"2026-08-19T13:29:37+09:00","amendment_promulgate_date":"2026-08-05","amendment_enforcement_date":"2026-08-07","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508M60000002070","amendment_law_title":"金融庁組織規則等の一部を改正する内閣府令","amendment_law_title_kana":null,"amendment_law_num":"令和八年内閣府令第七十号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Lang":"ja","Era":"Showa","Year":"38","Num":"059","PromulgateMonth":"11","PromulgateDay":"27","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["昭和三十八年大蔵省令第五十九号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ざいむしょひょうとうのようごようしきおよびさくせいほうほうにかんするきそく","Abbrev":"財務諸表等規則","AbbrevKana":"ざ"},"children":["財務諸表等の用語、様式及び作成方法に関する規則"]},{"tag":"EnactStatement","attr":{},"children":["証券取引法（昭和二十三年法律第二十五号）第百九十三条の規定に基づき、財務諸表等の用語、様式及び作成方法に関する規則（昭和二十五年証券取引委員会規則第十八号）の全部を改正する省令を次のように定める。"]},{"tag":"TOC","attr":{},"children":[{"tag":"TOCLabel","attr":{},"children":["目次"]},{"tag":"TOCPart","attr":{"Num":"1"},"children":[{"tag":"PartTitle","attr":{},"children":["第一編　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第一条―第八条）"]}]},{"tag":"TOCPart","attr":{"Num":"2"},"children":[{"tag":"PartTitle","attr":{},"children":["第二編　財務諸表"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第八条の二―第十条の三）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　貸借対照表"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第十一条―第十三条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"TOCDivision","attr":{"Num":"1"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第一目　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第十四条）"]}]},{"tag":"TOCDivision","attr":{"Num":"2"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第二目　流動資産"]},{"tag":"ArticleRange","attr":{},"children":["（第十五条―第二十一条）"]}]},{"tag":"TOCDivision","attr":{"Num":"3"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第三目　固定資産"]},{"tag":"ArticleRange","attr":{},"children":["（第二十二条―第三十五条）"]}]},{"tag":"TOCDivision","attr":{"Num":"4"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第四目　繰延資産"]},{"tag":"ArticleRange","attr":{},"children":["（第三十六条―第三十八条）"]}]},{"tag":"TOCDivision","attr":{"Num":"5"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第五目　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第三十九条―第四十四条）"]}]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"TOCDivision","attr":{"Num":"1"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第一目　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第四十五条・第四十六条）"]}]},{"tag":"TOCDivision","attr":{"Num":"2"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第二目　流動負債"]},{"tag":"ArticleRange","attr":{},"children":["（第四十七条―第五十条）"]}]},{"tag":"TOCDivision","attr":{"Num":"3"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第三目　固定負債"]},{"tag":"ArticleRange","attr":{},"children":["（第五十一条―第五十三条）"]}]},{"tag":"TOCDivision","attr":{"Num":"4"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第四目　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第五十四条―第五十八条）"]}]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"TOCDivision","attr":{"Num":"1"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第一目　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第五十九条）"]}]},{"tag":"TOCDivision","attr":{"Num":"2"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第二目　株主資本"]},{"tag":"ArticleRange","attr":{},"children":["（第六十条―第六十六条の二）"]}]},{"tag":"TOCDivision","attr":{"Num":"3"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第三目　評価・換算差額等"]},{"tag":"ArticleRange","attr":{},"children":["（第六十七条）"]}]},{"tag":"TOCDivision","attr":{"Num":"3_2"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第三目の二　株式引受権"]},{"tag":"ArticleRange","attr":{},"children":["（第六十七条の二）"]}]},{"tag":"TOCDivision","attr":{"Num":"4"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第四目　新株予約権"]},{"tag":"ArticleRange","attr":{},"children":["（第六十八条）"]}]},{"tag":"TOCDivision","attr":{"Num":"5"},"children":[{"tag":"DivisionTitle","attr":{},"children":["第五目　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第六十八条の二―第六十八条の四）"]}]}]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　損益計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第六十九条―第七十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"ArticleRange","attr":{},"children":["（第七十二条―第八十三条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"ArticleRange","attr":{},"children":["（第八十四条―第八十九条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"ArticleRange","attr":{},"children":["（第九十条―第九十五条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"ArticleRange","attr":{},"children":["（第九十五条の二―第九十五条の四）"]}]},{"tag":"TOCSection","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　当期純利益又は当期純損失"]},{"tag":"ArticleRange","attr":{},"children":["（第九十五条の五―第九十五条の五の三）"]}]},{"tag":"TOCSection","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第九十六条―第九十八条の三）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　株主資本等変動計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第九十九条・第百条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　株主資本"]},{"tag":"ArticleRange","attr":{},"children":["（第百一条・第百二条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"ArticleRange","attr":{},"children":["（第百三条・第百四条）"]}]},{"tag":"TOCSection","attr":{"Num":"3_2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節の二　株式引受権"]},{"tag":"ArticleRange","attr":{},"children":["（第百四条の二）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　新株予約権"]},{"tag":"ArticleRange","attr":{},"children":["（第百五条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　注記事項"]},{"tag":"ArticleRange","attr":{},"children":["（第百六条―第百九条）"]}]},{"tag":"TOCSection","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第百九条の二）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　キャッシュ・フロー計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第百十条―第百十二条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　キャッシュ・フロー計算書の記載方法"]},{"tag":"ArticleRange","attr":{},"children":["（第百十三条―第百十六条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第百十七条―第百十九条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　附属明細表"]},{"tag":"ArticleRange","attr":{},"children":["（第百二十条―第百二十六条）"]}]},{"tag":"TOCChapter","attr":{"Num":"7"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第七章　特例財務諸表提出会社の財務諸表"]},{"tag":"ArticleRange","attr":{},"children":["（第百二十七条・第百二十八条）"]}]}]},{"tag":"TOCPart","attr":{"Num":"3"},"children":[{"tag":"PartTitle","attr":{},"children":["第三編　第一種中間財務諸表"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第百二十九条―第百五十四条）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　中間貸借対照表"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第百五十五条―第百五十七条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"ArticleRange","attr":{},"children":["（第百五十八条―第百七十条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"ArticleRange","attr":{},"children":["（第百七十一条―第百七十六条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"ArticleRange","attr":{},"children":["（第百七十七条―第百八十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第百八十二条―第百八十四条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　中間損益計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第百八十五条・第百八十六条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"ArticleRange","attr":{},"children":["（第百八十七条―第百八十九条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"ArticleRange","attr":{},"children":["（第百九十条・第百九十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"ArticleRange","attr":{},"children":["（第百九十二条―第百九十四条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"ArticleRange","attr":{},"children":["（第百九十五条―第百九十七条）"]}]},{"tag":"TOCSection","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　中間純利益又は中間純損失"]},{"tag":"ArticleRange","attr":{},"children":["（第百九十八条―第二百条）"]}]},{"tag":"TOCSection","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百一条―第二百三条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　中間キャッシュ・フロー計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百四条・第二百五条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　中間キャッシュ・フロー計算書の記載方法"]},{"tag":"ArticleRange","attr":{},"children":["（第二百六条・第二百七条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　株主資本等に関する注記"]},{"tag":"ArticleRange","attr":{},"children":["（第二百八条・第二百九条）"]}]}]},{"tag":"TOCPart","attr":{"Num":"4"},"children":[{"tag":"PartTitle","attr":{},"children":["第四編　第二種中間財務諸表"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百十条―第二百四十四条）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　中間貸借対照表"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百四十五条―第二百四十七条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"ArticleRange","attr":{},"children":["（第二百四十八条―第二百六十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"ArticleRange","attr":{},"children":["（第二百六十二条―第二百六十八条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"ArticleRange","attr":{},"children":["（第二百六十九条―第二百八十条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百八十一条―第二百八十四条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　中間損益計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第二百八十五条・第二百八十六条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"ArticleRange","attr":{},"children":["（第二百八十七条―第二百八十九条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"ArticleRange","attr":{},"children":["（第二百九十条・第二百九十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"ArticleRange","attr":{},"children":["（第二百九十二条―第二百九十四条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"ArticleRange","attr":{},"children":["（第二百九十五条―第二百九十九条）"]}]},{"tag":"TOCSection","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　中間純利益又は中間純損失"]},{"tag":"ArticleRange","attr":{},"children":["（第三百条―第三百二条）"]}]},{"tag":"TOCSection","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第三百三条―第三百七条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　中間株主資本等変動計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第三百八条・第三百九条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　株主資本"]},{"tag":"ArticleRange","attr":{},"children":["（第三百十条・第三百十一条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"ArticleRange","attr":{},"children":["（第三百十二条・第三百十三条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　株式引受権"]},{"tag":"ArticleRange","attr":{},"children":["（第三百十四条）"]}]},{"tag":"TOCSection","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　新株予約権"]},{"tag":"ArticleRange","attr":{},"children":["（第三百十五条）"]}]},{"tag":"TOCSection","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　注記事項"]},{"tag":"ArticleRange","attr":{},"children":["（第三百十六条―第三百十九条）"]}]},{"tag":"TOCSection","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第三百二十条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　中間キャッシュ・フロー計算書"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第三百二十一条―第三百二十三条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　中間キャッシュ・フロー計算書の記載方法"]},{"tag":"ArticleRange","attr":{},"children":["（第三百二十四条・第三百二十五条）"]}]}]}]},{"tag":"TOCPart","attr":{"Num":"5"},"children":[{"tag":"PartTitle","attr":{},"children":["第五編　指定国際会計基準特定会社の財務諸表又は中間財務諸表"]},{"tag":"ArticleRange","attr":{},"children":["（第三百二十六条・第三百二十七条）"]}]},{"tag":"TOCPart","attr":{"Num":"6"},"children":[{"tag":"PartTitle","attr":{},"children":["第六編　外国会社の財務書類"]},{"tag":"ArticleRange","attr":{},"children":["（第三百二十八条―第三百三十二条）"]}]},{"tag":"TOCSupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附則"]}]}]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Part","attr":{"Num":"1"},"children":[{"tag":"PartTitle","attr":{},"children":["第一編　総則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（適用の一般原則）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第五条、第七条第一項、第九条第一項若しくは第十条第一項（これらの規定を法第二十四条の二第一項及び第二十四条の五第五項において準用する場合を含む。）、第二十四条第一項若しくは第三項（これらの規定を同条第五項において準用する場合を含む。）若しくは第六項又は第二十四条の五第一項（この規則を適用することが適当なものとして金融庁長官が指定した法人（以下「指定法人」という。）についてこれらの規定を法第二十七条において準用する場合を含む。）の規定により提出される財務計算に関する書類（以下「財務書類」という。）のうち、次の各号に掲げるものの用語、様式及び作成方法は、当該各号に定める規定の定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表（貸借対照表、損益計算書、株主資本等変動計算書及びキャッシュ・フロー計算書（これらの財務書類に相当するものであつて、指定法人の作成するもの及び第二条の二に規定する特定信託財産について作成するものを含む。以下同じ。）並びに附属明細表又は第三百二十六条第二項の規定により指定国際会計基準（連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。）第三百条に規定する指定国際会計基準をいう。以下同じ。）により作成する場合において指定国際会計基準により作成が求められる貸借対照表、損益計算書、株主資本等変動計算書及びキャッシュ・フロー計算書に相当するものをいう。以下同じ。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編（第一条の三を除く。）、次編及び第五編"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表（法第二十四条の五第一項の表の第一号の中欄に掲げる事項を記載した半期報告書に含まれる中間財務諸表（中間貸借対照表、中間損益計算書及び中間キャッシュ・フロー計算書又は第三百二十六条第二項の規定により指定国際会計基準により作成する場合において指定国際会計基準により作成が求められる中間貸借対照表、中間損益計算書及び中間キャッシュ・フロー計算書に相当するもの並びに持分変動計算書をいう。）をいう。以下同じ。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編（第一条の三を除く。）、第三編及び第五編"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表（法第二十四条の五第一項の表の第二号又は第三号の中欄に掲げる事項を記載した半期報告書に含まれる中間財務諸表（中間貸借対照表、中間損益計算書、中間株主資本等変動計算書及び中間キャッシュ・フロー計算書（第二条の二に規定する特定信託財産について作成するこれらの財務書類に相当するものを含む。）又は第三百二十六条第二項の規定により指定国際会計基準により作成する場合において指定国際会計基準により作成が求められる中間貸借対照表、中間損益計算書、中間株主資本等変動計算書及び中間キャッシュ・フロー計算書に相当するものをいう。）をいう。以下同じ。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編（第一条の三を除く。）、第四編及び第五編"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融庁組織令（平成十年政令第三百九十二号）第三十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業会計の基準についての調査研究及び作成を業として行う団体であつて次に掲げる要件の全てを満たすものが作成及び公表を行つた企業会計の基準のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、一般に公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものは、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利害関係を有する者から独立した民間の団体であること。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定の者に偏ることなく多数の者から継続的に資金の提供を受けていること。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["高い専門的見地から企業会計の基準を作成する能力を有する者による合議制の機関（次号及び第五号において「基準委員会」という。）を設けていること。"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["基準委員会が公正かつ誠実に業務を行うものであること。"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["基準委員会が会社等（会社、指定法人、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下同じ。）を取り巻く経営環境及び会社等の実務の変化への適確な対応並びに国際的収れん（企業会計の基準について国際的に共通化を図ることをいう。）の観点から継続して検討を加えるものであること。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融庁長官が、法の規定により提出される財務諸表に関する特定の事項について、その作成方法の基準として特に公表したものがある場合には、当該基準は、この規則の規定に準ずるものとして、第一項に規定する一般に公正妥当と認められる企業会計の基準に優先して適用されるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"1_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（連結財務諸表を作成している会社の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結財務諸表を作成している会社のうち、会社法（平成十七年法律第八十六号）第二条第十一号に規定する会計監査人設置会社（第二条に規定する別記事業を営む株式会社又は指定法人を除く。次編第七章において「特例財務諸表提出会社」という。）が提出する財務諸表の用語、様式及び作成方法は、同章の定めるところによることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"1_2_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定国際会計基準特定会社の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条の二の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第一項第五号又は第九号に掲げる有価証券の発行者（同条第五項に規定する発行者をいう。）のうち、次の各号に掲げる株式会社（以下「指定国際会計基準特定会社」という。）が提出する当該各号に定める財務諸表又は中間財務諸表（第一条第一項第二号又は第三号に規定する中間財務諸表をいう。以下同じ。）の用語、様式及び作成方法（第一号又は第三号に掲げる株式会社にあつては、それぞれ連結財務諸表又は第二種中間連結財務諸表を作成していない場合に限る。）は、第五編の定めるところによることができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる要件の全てを満たす株式会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条第一項若しくは第三項の規定に基づき提出する有価証券報告書において、財務諸表の適正性を確保するための特段の取組に係る記載を行つていること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準に関する十分な知識を有する役員又は使用人を置いており、指定国際会計基準に基づいて財務諸表を適正に作成することができる体制を整備していること。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる要件の全てを満たす株式会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる要件のいずれかを満たすこと。"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第一項の規定に基づき提出した有価証券届出書（当中間会計期間の属する事業年度の直前の事業年度（以下（１）、第三編及び第四編において「前事業年度」という。）に係る財務諸表を記載している場合に限る。）又は法第二十四条第一項若しくは第三項の規定に基づき提出した有価証券報告書（前事業年度に係る財務諸表を記載している場合に限る。）において、財務諸表の適正性を確保するための特段の取組に係る記載を行つていること。"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条の五第一項の規定に基づき提出する同項の表の第一号の中欄に掲げる事項を記載した半期報告書において、第一種中間財務諸表の適正性を確保するための特段の取組に係る記載を行つていること。"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準に関する十分な知識を有する役員又は使用人を置いており、指定国際会計基準に基づいて第一種中間財務諸表を適正に作成することができる体制を整備していること。"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる要件の全てを満たす株式会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる要件のいずれかを満たすこと。"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号イ（１）に掲げる要件"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第一項の規定に基づき提出する有価証券届出書又は法第二十四条の五第一項の規定に基づき提出する同項の表の第二号又は第三号の中欄に掲げる事項を記載した半期報告書において、第二種中間財務諸表の適正性を確保するための特段の取組に係る記載を行つていること。"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準に関する十分な知識を有する役員又は使用人を置いており、指定国際会計基準に基づいて第二種中間財務諸表を適正に作成することができる体制を整備していること。"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"1_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（外国会社の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社（法第二条第一項第十号に掲げる外国投資信託の受益証券、同項第十一号に掲げる外国投資証券、同項第十七号に掲げる有価証券で同項第三号から第九号まで若しくは第十二号から第十六号までに掲げる有価証券の性質を有するもの、同項第十八号に掲げる有価証券、同項第十九号若しくは第二十号に掲げる有価証券（外国の者が発行者であるものに限る。）、同項第二十一号に掲げる有価証券又は同条第二項第二号、第四号若しくは第六号に掲げる権利の発行者をいう。第六編において同じ。）が提出する財務書類の用語、様式及び作成方法は、同編の定めるところによるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定事業を営む会社に対するこの規則の適用）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["別記に掲げる事業（以下「別記事業」という。）を営む株式会社又は指定法人が当該事業の所管官庁に提出する財務諸表の用語、様式及び作成方法について、特に法令の定めがある場合又は当該事業の所管官庁がこの規則に準じて制定した財務諸表準則（以下「準則」という。）がある場合には、当該事業を営む株式会社又は指定法人が法の規定により提出する財務諸表の用語、様式及び作成方法については、第十一条から第六十八条の二まで、第六十八条の四から第七十七条まで、第七十九条から第百九条まで及び第百十条から第百二十一条までの規定にかかわらず、その法令又は準則の定めによるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金融庁長官が必要と認めて指示した事項及びその法令又は準則に定めのない事項については、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定信託財産に対するこの規則の適用）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特定目的信託財産の計算に関する規則（平成十二年総理府令第百三十二号。以下「特定目的信託財産計算規則」という。）又は投資信託財産の計算に関する規則（平成十二年総理府令第百三十三号。以下「投資信託財産計算規則」という。）の適用を受ける信託財産（以下「特定信託財産」という。）について作成すべき財務諸表の用語、様式及び作成方法については、第十一条から第六十八条の二まで、第六十八条の四から第七十七条まで、第七十九条から第百九条まで及び第百十条から第百二十一条までの規定にかかわらず、特定目的信託財産計算規則又は投資信託財産計算規則によるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金融庁長官が必要と認めて指示した事項及び特定目的信託財産計算規則又は投資信託財産計算規則に定めのない事項については、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二条の規定が適用される事業の二以上を兼ねて営む株式会社が法の規定により提出する財務諸表については、それらの事業のうち当該会社の営業の主要な部分を占める事業に関して適用される法令又は準則の定めによるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その主要事業以外の事業に関する事項又は当該会社が当該法令又は準則の定めによることが適当でないと認めて金融庁長官の承認を受けた事項については、主要事業以外の事業に関する法令又は準則の定めによることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二条の規定が適用される事業とその他の事業とを兼ねて営む株式会社において、当該会社の営業の主要な部分がその他の事業によるものである場合においては、当該会社が法の規定により提出する財務諸表については、第二条の規定を適用しないことができるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二条の規定の適用を受ける事業に関係ある事項については、当該法令又は準則の定めによることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別記十九に掲げる特定金融業（特定金融会社等の会計の整理に関する内閣府令（平成十一年総理府令・大蔵省令第三十二号）第二条第二項に規定する特定金融業をいう。以下同じ。）を営む株式会社又は指定法人が特定金融業以外の他の事業を兼ねて営む場合には、前二条の規定にかかわらず、特定金融業に関する事項については、同令の定めによるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5:7"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五条から第七条まで"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「一年内」とは、貸借対照表日の翌日から起算して一年以内の日をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「通常の取引」とは、財務諸表提出会社（法の規定により財務諸表を提出すべき会社、指定法人及び組合をいう。以下同じ。）の事業目的のための営業活動において、経常的に又は短期間に循環して発生する取引をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「親会社」とは、他の会社等の財務及び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。以下「意思決定機関」という。）を支配している会社等をいい、「子会社」とは、当該他の会社等をいう。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["親会社及び子会社又は子会社が、他の会社等の意思決定機関を支配している場合における当該他の会社等も、その親会社の子会社とみなす。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項に規定する他の会社等の意思決定機関を支配している会社等とは、次の各号に掲げる会社等をいう。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、財務上又は営業上若しくは事業上の関係からみて他の会社等の意思決定機関を支配していないことが明らかであると認められる会社等は、この限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の会社等（民事再生法（平成十一年法律第二百二十五号）の規定による再生手続開始の決定を受けた会社等、会社更生法（平成十四年法律第百五十四号）の規定による更生手続開始の決定を受けた株式会社、破産法（平成十六年法律第七十五号）の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、有効な支配従属関係が存在しないと認められる会社等を除く。以下この項において同じ。）の議決権の過半数を自己の計算において所有している会社等"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の会社等の議決権の百分の四十以上、百分の五十以下を自己の計算において所有している会社等であつて、かつ、次に掲げるいずれかの要件に該当する会社等"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせて、他の会社等の議決権の過半数を占めていること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["役員（法第二十一条第一項第一号（法第二十七条において準用する場合を含む。）に規定する役員をいう。以下同じ。）若しくは使用人である者、又はこれらであつた者で自己が他の会社等の財務及び営業又は事業の方針の決定に関して影響を与えることができる者が、当該他の会社等の取締役会その他これに準ずる機関の構成員の過半数を占めていること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の会社等の重要な財務及び営業又は事業の方針の決定を支配する契約等が存在すること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の会社等の資金調達額（貸借対照表の負債の部に計上されているものに限る。）の総額の過半について融資（債務の保証及び担保の提供を含む。以下この号及び第六項第二号ロにおいて同じ。）を行つていること（自己と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を合わせて資金調達額の総額の過半となる場合を含む。）。"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他他の会社等の意思決定機関を支配していることが推測される事実が存在すること。"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合（自己の計算において議決権を所有していない場合を含む。）に他の会社等の議決権の過半数を占めている会社等であつて、かつ、前号ロからホまでに掲げるいずれかの要件に該当する会社等"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「関連会社」とは、会社等及び当該会社等の子会社が、出資、人事、資金、技術、取引等の関係を通じて、子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができる場合における当該子会社以外の他の会社等をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項に規定する子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができる場合とは、次の各号に掲げる場合をいう。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、財務上又は営業上若しくは事業上の関係からみて子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないことが明らかであると認められるときは、この限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社以外の他の会社等（民事再生法の規定による再生手続開始の決定を受けた会社等、会社更生法の規定による更生手続開始の決定を受けた株式会社、破産法の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、当該会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないと認められる会社等を除く。以下この項において同じ。）の議決権の百分の二十以上を自己の計算において所有している場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社以外の他の会社等の議決権の百分の十五以上、百分の二十未満を自己の計算において所有している場合であつて、かつ、次に掲げるいずれかの要件に該当する場合"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["役員若しくは使用人である者、又はこれらであつた者で自己が子会社以外の他の会社等の財務及び営業又は事業の方針の決定に関して影響を与えることができる者が、当該子会社以外の他の会社等の代表取締役、取締役又はこれらに準ずる役職に就任していること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社以外の他の会社等に対して重要な融資を行つていること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社以外の他の会社等に対して重要な技術を提供していること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社以外の他の会社等との間に重要な販売、仕入れその他の営業上又は事業上の取引があること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他子会社以外の他の会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができることが推測される事実が存在すること。"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合（自己の計算において議決権を所有していない場合を含む。）に子会社以外の他の会社等の議決権の百分の二十以上を占めているときであつて、かつ、前号イからホまでに掲げるいずれかの要件に該当する場合"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数の独立した企業（会社及び会社に準ずる事業体をいう。以下同じ。）により、契約等に基づいて共同で支配される企業（以下「共同支配企業」という。）に該当する場合"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別目的会社（資産の流動化に関する法律（平成十年法律第百五号。以下この項及び第百二十二条第八号において「資産流動化法」という。）第二条第三項に規定する特定目的会社（第百二十二条第八号において「特定目的会社」という。）及び事業内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この項において同じ。）については、適正な価額で譲り受けた資産から生ずる収益を当該特別目的会社が発行する証券の所有者（資産流動化法第二条第十二項に規定する特定借入れに係る債権者を含む。）に享受させることを目的として設立されており、当該特別目的会社の事業がその目的に従つて適切に遂行されているときは、当該特別目的会社に資産を譲渡した会社等（以下「譲渡会社等」という。）から独立しているものと認め、第三項及び第四項の規定にかかわらず、譲渡会社等の子会社に該当しないものと推定する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「関係会社」とは、財務諸表提出会社の親会社、子会社及び関連会社並びに財務諸表提出会社が他の会社等の関連会社である場合における当該他の会社等（第十七項第四号において「その他の関係会社」という。）をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"9"},"children":[{"tag":"ParagraphNum","attr":{},"children":["９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「先物取引」とは、次に掲げる取引をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二十一項に規定する市場デリバティブ取引（同項第一号及び第二号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第一号及び第二号に掲げる取引に類似する取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品先物取引法（昭和二十五年法律第二百三十九号）第二条第三項に規定する先物取引（同項第一号から第三号までに掲げる取引に限る。）及びこれらに類似する外国商品市場取引（同条第十三項に規定する外国商品市場取引をいう。以下同じ。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"10"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「オプション取引」とは、次に掲げる取引をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二十一項に規定する市場デリバティブ取引（同項第三号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第三号及び第四号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第三号に掲げる取引に類似する取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品先物取引法第二条第三項に規定する先物取引（同項第四号に掲げる取引に限る。）、同条第十項に規定する商品市場における取引（同項第一号ホ及びトに掲げる取引に限る。）及びこれらに類似する外国商品市場取引並びに同条第十四項に規定する店頭商品デリバティブ取引（同項第四号及び第五号に掲げる取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる取引に類似する取引（取引所金融商品市場（法第二条第十七項に規定する取引所金融商品市場をいう。）における取引、外国金融商品市場（法第二条第八項第三号ロに規定する外国金融商品市場をいう。）における取引、商品先物取引法第二条第十項に規定する商品市場における取引又は外国商品市場取引（次項第三号、第八条の八第二項及び第二百二十三条第三項において「市場取引」という。）以外の取引を含む。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"11"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「先渡取引」とは、次に掲げる取引をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二十二項に規定する店頭デリバティブ取引（同項第一号及び第二号に掲げる取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品先物取引法第二条第十四項に規定する店頭商品デリバティブ取引（同項第一号から第三号までに掲げる取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる取引以外の取引で先物取引に類似する取引（市場取引以外の取引に限る。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"12"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「スワップ取引」とは、次に掲げる取引をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二十一項に規定する市場デリバティブ取引（同項第四号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第五号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第四号に掲げる取引に類似する取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品先物取引法第二条第三項に規定する先物取引（同項第五号及び第六号に掲げる取引に限る。）、同条第十項に規定する商品市場における取引（同項第一号ヘに掲げる取引に限る。）及びこれらに類似する外国商品市場取引並びに同条第十四項に規定する店頭商品デリバティブ取引（同項第六号に掲げる取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる取引に類似する取引"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"13"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「その他のデリバティブ取引」とは、次に掲げる取引をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二十一項に規定する市場デリバティブ取引（同項第五号及び第六号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第六号及び第七号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第五号及び第六号に掲げる取引に類似する取引に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる取引に類似する取引"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"14"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「デリバティブ取引」とは、第九項から前項までに規定する取引をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"15"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「連結財務諸表」、「第一種中間連結財務諸表」又は「第二種中間連結財務諸表」とは、それぞれ連結財務諸表規則第一条第一項各号に規定する連結財務諸表、第一種中間連結財務諸表又は第二種中間連結財務諸表をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"16"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「持分法」とは、連結財務諸表規則第二条第八号に規定する方法をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"17"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「関連当事者」とは、次に掲げる者をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の親会社"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の子会社"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社と同一の親会社をもつ会社等"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社のその他の関係会社並びに当該その他の関係会社の親会社及び子会社"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の関連会社及び当該関連会社の子会社"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の主要株主（法第百六十三条第一項に規定する主要株主をいう。以下同じ。）及びその近親者（二親等内の親族をいう。次号及び第八号において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の役員及びその近親者"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の親会社の役員及びその近親者"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三号に掲げる者が議決権の過半数を自己の計算において所有している会社等及び当該会社等の子会社"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["従業員のための企業年金（財務諸表提出会社と重要な取引（掛金の拠出を除く。）を行う場合に限る。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"18"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「キャッシュ・フロー」とは、資金の増加又は減少をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"19"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項並びに次編第五章、第三編第四章及び第四編第五章において「資金」とは、現金（当座預金、普通預金その他預金者が一定の期間を経ることなく引き出すことができる預金及び電子決済手段（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項第一号から第三号までに掲げるものをいい、電子決済手段等取引業者に関する内閣府令（令和五年内閣府令第四十八号）第三十条第一項第五号に規定する外国電子決済手段に該当するものにあつては同法第二条第十二項に規定する電子決済手段等取引業者が取り扱うものに限る。）を含む。次編第五章、第三編第四章及び第四編第五章において同じ。）及び現金同等物（容易に換金することが可能であり、かつ、価値の変動のリスクが低い短期的な投資をいう。次編第五章、第三編第四章及び第四編第五章において同じ。）の額の合計額をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"20"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「売買目的有価証券」とは、時価の変動により利益を得ることを目的として保有する有価証券をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"21"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「満期保有目的の債券」とは、満期まで所有する意図をもつて保有する社債券その他の債券（満期まで所有する意図をもつて取得したものに限る。）をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"22"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「その他有価証券」とは、売買目的有価証券、満期保有目的の債券並びに子会社株式及び関連会社株式以外の有価証券をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"23"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「自己株式」とは、次の各号に掲げる者の区分に応じ、当該者が保有する当該各号に定める株式をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の株式"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表提出会社（法第二十四条の五第一項（法第二十七条において準用する場合を含む。）の表の第一号の規定により第一種中間財務諸表を提出すべき会社及び指定法人並びに同項ただし書の規定により第一種中間財務諸表を提出する同表の第三号の上欄に掲げる会社及び指定法人をいう。以下同じ。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表提出会社の株式"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表提出会社（法の規定により第二種中間財務諸表を提出すべき会社、指定法人及び組合をいう。以下同じ。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表提出会社の株式"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"24"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「自社の株式」とは、次の各号に掲げる者の区分に応じ、当該各号に定める株式をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の株式"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表提出会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表提出会社の株式"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"25"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「自社株式オプション」とは、自社の株式を原資産とするコール・オプション（一定の金額の支払により、原資産である当該自社の株式を取得する権利をいう。）及び金銭の払込み又は財産の給付を要しないで原資産である当該自社の株式を取得する権利をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"26"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「ストック・オプション」とは、自社株式オプションのうち、財務諸表提出会社が従業員等（当該財務諸表提出会社と雇用関係にある使用人及び当該財務諸表提出会社の役員をいう。以下この項において同じ。）に、報酬（労働や業務執行等の対価として当該財務諸表提出会社が従業員等に給付するものをいう。）として付与するものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"27"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「企業結合」とは、ある企業又はある企業を構成する事業と他の企業又は他の企業を構成する事業とが一つの報告単位に統合されることをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"28"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「取得企業」とは、他の企業又は企業を構成する事業を取得する（支配を獲得することをいう。次項及び第三十六項、第八条の十七第一項、第八条の十九第一項、第五十六条、第百四十三条第一項並びに第二百二十八条において同じ。）企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"29"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「被取得企業」とは、取得企業に取得される企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"30"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「存続会社」とは、会社法第七百四十九条第一項に規定する吸収合併存続会社及びこれに準ずる事業体をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"31"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「結合企業」とは、他の企業又は他の企業を構成する事業を受け入れて対価を支払う企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"32"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「被結合企業」とは、結合企業に受け入れられる企業又は結合企業に事業を受け入れられる企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"33"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「結合後企業」とは、企業結合によつて統合された一つの報告単位となる企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"34"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「結合当事企業」とは、企業結合に係る企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"35"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「パーチェス法」とは、被結合企業から受け入れる資産及び負債の取得原価を、対価として交付する現金及び株式等の時価とする方法をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"36"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「逆取得」とは、企業結合のうち、次に掲げるものをいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収合併（会社以外の場合にあつてはこれに準ずるもの。以下同じ。）により消滅する企業が存続し、存続会社を取得すると考えられる企業結合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収分割会社（会社法第七百五十八条第一号に規定する吸収分割会社及びこれに準ずる事業体をいう。第八条の十八第三項第二号において同じ。）又は現物出資を行つた企業が、吸収分割承継会社（同法第七百五十七条に規定する吸収分割承継会社及びこれに準ずる事業体をいう。）又は現物出資を受けた企業を取得することとなる企業結合"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交換完全子会社（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社及びこれに準ずる事業体をいう。第八条の十八第三項第三号において同じ。）が株式交換完全親会社（同法第七百六十七条に規定する株式交換完全親会社及びこれに準ずる事業体をいう。）を取得することとなる企業結合"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交付子会社（会社法第七百七十四条の三第一項第一号に規定する株式交付子会社及びこれに準ずる事業体をいう。第八条の十八第三項第四号において同じ。）が株式交付親会社（同法第七百七十四条の三第一項第一号に規定する株式交付親会社及びこれに準ずる事業体をいう。）を取得することとなる企業結合"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"37"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「共通支配下の取引等」とは、結合当事企業又は事業の全てが、企業結合の前後で同一の株主により支配され、かつ、その支配が一時的でない場合における企業結合及び企業集団（連結財務諸表提出会社及びその子会社をいう。以下この項において同じ。）を支配する企業が、子会社の株主のうち企業集団に属さない株主との間で、当該子会社の株式を交換する取引をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"38"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「事業分離」とは、ある企業を構成する事業を他の企業（新設される企業を含む。）に移転することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"39"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「分離元企業」とは、事業分離において、当該企業を構成する事業を移転する企業をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"40"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「分離先企業」とは、事業分離において、分離元企業から事業を受け入れる企業（新設される企業を含む。）をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"41"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「金融商品」とは、金融資産（金銭債権、有価証券及びデリバティブ取引により生じる債権（これらに準ずるものを含む。）をいう。第八条の六の二第六項において同じ。）及び金融負債（金銭債務及びデリバティブ取引により生じる債務（これらに準ずるものを含む。）をいう。同項において同じ。）をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"42"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「資産除去債務」とは、有形固定資産の取得、建設、開発又は通常の使用によつて生じる当該有形固定資産の除去に関する法律上の義務及びこれに準ずるものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"43"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において、「工事契約」とは、請負契約のうち、土木、建築、造船、機械装置の製造その他の仕事に係る基本的な仕様及び作業内容が注文者の指図に基づいているものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"44"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「会計方針」とは、財務諸表又は中間財務諸表の作成に当たつて採用した会計処理の原則及び手続をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"45"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「表示方法」とは、財務諸表又は中間財務諸表の作成に当たつて採用した表示の方法をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"46"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「会計上の見積り」とは、資産、負債、収益及び費用等の額に不確実性がある場合において、財務諸表又は中間財務諸表作成時に入手可能な情報に基づき、それらの合理的な金額を算定することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"47"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「会計方針の変更」とは、一般に公正妥当と認められる会計方針を他の一般に公正妥当と認められる会計方針に変更することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"48"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「表示方法の変更」とは、一般に公正妥当と認められる表示方法を他の一般に公正妥当と認められる表示方法に変更することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"49"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「会計上の見積りの変更」とは、新たに入手可能となつた情報に基づき、前事業年度（当事業年度の直前の事業年度をいう。以下この条及び次編において同じ。）以前の財務諸表又は前中間会計期間以前の中間財務諸表の作成に当たつて行つた会計上の見積りを変更することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"50"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"」とは、その原因となる行為が意図的であるか否かにかかわらず、財務諸表又は中間財務諸表作成時に入手可能な情報を使用しなかつたこと又は誤つて使用したことにより生じた誤りをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"51"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「遡及適用」とは、新たな会計方針を前事業年度以前の財務諸表又は前中間会計期間以前の中間財務諸表に遡つて適用したと仮定して会計処理を行うことをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"52"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「財務諸表の組替え」とは、新たな表示方法を前事業年度以前の財務諸表に遡つて適用したと仮定して表示を変更することをいい、「第二種中間財務諸表の組替え」とは、新たな表示方法を前事業年度以前の財務諸表及び前中間会計期間以前の第二種中間財務諸表に遡つて適用したと仮定して表示を変更することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"53"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「修正再表示」とは、前事業年度以前の財務諸表又は前中間会計期間以前の中間財務諸表における誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正を財務諸表又は中間財務諸表に反映することをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"54"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「退職給付」とは、退職以後に従業員等（財務諸表提出会社と雇用関係にある使用人及び当該財務諸表提出会社の役員（退職給付制度の対象となる者に限る。）をいう。次項、第五十六項及び第五十八項において同じ。）に支払われる退職一時金及び退職年金をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"55"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「退職給付債務」とは、各従業員等（既に退職した者を含む。以下この項において同じ。）に支払われると見込まれる退職給付（既に支払われたものを除く。）の額のうち、当該各従業員等の貸借対照表日まで（既に退職した者については、退職の日まで）の勤務に基づき生じる部分に相当する額について、貸借対照表日における割引率（国債、政府関係機関債券又はその他の信用度の高い債券の利回りを基礎とし、貸借対照表日から当該各従業員等に退職給付を支払うと見込まれる日までの期間を反映して財務諸表提出会社が定める率をいう。次項、第五十七項及び第八条の十三第一項第七号において同じ。）を用いて割引計算することにより算出した額を、全ての従業員等について合計した額によつて計算される負債をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"56"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「勤務費用」とは、各従業員等に支払われると見込まれる退職給付の額のうち、当該各従業員等の当事業年度開始の日から貸借対照表日までの間の勤務に基づき生じる部分に相当する額について、割引率を用いて割引計算することにより算出した額を、全ての従業員等について合計した額によつて計算される費用をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"57"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「利息費用」とは、当事業年度開始の日における退職給付債務に割引率を用いて計算される利息に相当する費用をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"58"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「年金資産」とは、特定の退職給付制度に関し、会社等と従業員等との契約等に基づき退職給付に充てるために積み立てられている特定の資産であつて次に掲げる要件の全てを満たすものをいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付の支払以外に使用できないこと。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社等及び会社等の債権者から法的に分離されていること。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["積立超過分を除き、会社等への返還、会社等からの解約及び退職給付の支払以外の目的による払出し等ができないこと。"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社等の資産と交換できないこと。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"59"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「期待運用収益」とは、年金資産の運用により生じると合理的に期待される収益をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"60"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「数理計算上の差異」とは、年金資産の期待運用収益と実際の運用成果との差異、退職給付債務の数理計算に用いた見積数値と実績との差異及び見積数値の変更等により発生した差異をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"61"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「過去勤務費用」とは、退職給付制度の採用又は退職給付水準の改訂により発生する退職給付債務の増加又は減少分をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"62"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「未認識数理計算上の差異」とは、数理計算上の差異のうち、当期純利益又は当期純損失を構成する項目として費用処理（費用の減額処理又は費用を超過して減額した場合の利益処理を含む。以下同じ。）されていないものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"63"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「未認識過去勤務費用」とは、過去勤務費用のうち、当期純利益又は当期純損失を構成する項目として費用処理されていないものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"64"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「市場参加者」とは、時価の算定の対象となる資産若しくは負債に関する取引の数量及び頻度が最も大きい市場、当該資産の売却による受取額を最も大きくすることができる市場又は当該負債の移転による支払額を最も小さくすることができる市場において売買を行う者であつて、次に掲げる要件の全てを満たす者をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["それぞれ独立しており、関連当事者でないこと。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産又は当該負債に関する知識を有しており、かつ、全ての入手可能な情報に基づき当該資産又は当該負債について十分に理解していること。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産又は当該負債に関して取引を行う能力があること。"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産又は当該負債に関して自発的に取引を行う意思があること。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"65"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「時価の算定に係るインプット」とは、市場参加者が資産又は負債の時価を算定する際に用いると仮定した基礎数値その他の情報（当該資産又は当該負債に関する相場価格を含む。）をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"66"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「観察可能な時価の算定に係るインプット」とは、時価の算定に係るインプットのうち、入手可能な市場データ（実際の事象又は取引に関して公開されている情報その他の情報をいう。）に基づくものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"67"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「観察できない時価の算定に係るインプット」とは、時価の算定に係るインプットのうち、観察可能な時価の算定に係るインプット以外のもので、入手可能な最良の情報に基づくものをいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"68"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「時価の算定に係るインプットが属するレベル」とは、次の各号に掲げる時価の算定に係るインプットの区分に応じ、当該各号に定めるレベルをいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["観察可能な時価の算定に係るインプットのうち、活発な市場（時価の算定の対象となる資産又は負債に関する取引が十分な数量及び頻度で行われていることによつて当該資産又は当該負債の価格の情報が継続的に提供されている市場をいう。）において形成される当該時価の算定の対象となる資産又は負債に関する相場価格"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["レベル一"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["観察可能な時価の算定に係るインプットのうち、前号に掲げる時価の算定に係るインプット以外の時価の算定に係るインプット"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["レベル二"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["観察できない時価の算定に係るインプット"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["レベル三"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"69"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この規則において「ヘッジ会計」とは、ヘッジ手段（資産（将来の取引により確実に発生すると見込まれるものを含む。以下この項において同じ。）若しくは負債（将来の取引により確実に発生すると見込まれるものを含む。以下この項において同じ。）又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下この項及び第六十七条第一項第二号において同じ。）に係る損益とヘッジ対象（ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。第八条の八第三項、第六十七条第一項第二号及び第二百二十三条第四項において同じ。）に係る損益を同一の会計期間に認識するための会計処理をいう。"]}]}]}]}]},{"tag":"Part","attr":{"Num":"2"},"children":[{"tag":"PartTitle","attr":{},"children":["第二編　財務諸表"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"Article","attr":{"Num":"8_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表の作成基準及び表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法の規定により提出される財務諸表の用語、様式及び作成方法は、次に掲げる基準に適合したものでなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の財政状態、経営成績及びキャッシュ・フローの状況に関する真実な内容を表示すること。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の利害関係人に対して、その財政、経営及びキャッシュ・フローの状況に関する判断を誤らせないために必要な会計事実を明瞭に表示すること。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社が採用する会計処理の原則及び手続については、正当な理由により変更を行う場合を除き、財務諸表を作成する各時期を通じて継続して適用されていること。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表に記載すべき事項で同一の内容のものについては、正当な理由により変更を行う場合を除き、財務諸表を作成する各時期を通じて、同一の表示方法を採用しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_2_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（比較情報の作成）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度に係る財務諸表は、当該財務諸表の一部を構成するものとして比較情報（当事業年度に係る財務諸表（附属明細表を除く。）に記載された事項に対応する前事業年度に係る事項をいう。）を含めて作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_2_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な会計方針の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計方針については、財務諸表作成のための基礎となる事項であつて、投資者その他の財務諸表の利用者の理解に資するものを注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_2_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な会計上の見積りに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の財務諸表の作成に当たつて行つた会計上の見積り（この編の規定により注記すべき事項の記載に当たつて行つた会計上の見積りを含む。）のうち、当該会計上の見積りが当事業年度の翌事業年度の財務諸表に重要な影響を及ぼすリスクがあるもの（以下この条において「重要な会計上の見積り」という。）を識別した場合には、次に掲げる事項であつて、投資者その他の財務諸表の利用者の理解に資するものを注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な会計上の見積りを示す項目"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる項目のそれぞれに係る当事業年度の財務諸表に計上した金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる金額の算出方法、重要な会計上の見積りに用いた主要な仮定、重要な会計上の見積りが当事業年度の翌事業年度の財務諸表に与える影響その他の重要な会計上の見積りの内容に関する情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号及び第三号に掲げる事項は、この編の規定により注記すべき事項において同一の内容が記載される場合には、その旨を記載し、同項第二号及び第三号に掲げる事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第三号に掲げる事項は、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第三号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、同項第二号に掲げる金額の算出方法の記載をもつて代えることができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、連結財務諸表に当該算出方法と同一の内容が記載されるときには、その旨を記載し、当該算出方法の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等に伴う会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準その他の規則（以下「会計基準等」という。）の改正及び廃止並びに新たな会計基準等の作成（以下「会計基準等の改正等」という。）に伴い会計方針の変更を行つた場合（当該会計基準等に遡及適用に関する経過措置が規定されていない場合に限る。）には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号から第五号までに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する前事業年度における影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る一株当たり情報（一株当たり純資産額、一株当たり当期純利益金額又は当期純損失金額及び潜在株式調整後一株当たり当期純利益金額（第九十五条の五の三第一項に規定する潜在株式調整後一株当たり当期純利益金額をいう。）をいう。以下この章において同じ。）に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する累積的影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱い（前事業年度より前のすべての事業年度に係る遡及適用による累積的影響額を前事業年度の期首における資産、負債及び純資産の金額に反映することをいう。以下同じ。）が実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度に係る一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における純資産額に対する累積的影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準等に規定されている遡及適用に関する経過措置に従つて会計処理を行つた場合において、遡及適用を行つていないときは、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号及び第四号に掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該経過措置に従つて会計処理を行つた旨及び当該経過措置の概要"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該経過措置が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性がある場合には、その旨及びその影響額（当該影響額が不明であり、又は合理的に見積ることが困難な場合には、その旨）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等以外の正当な理由による会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準等の改正等以外の正当な理由により会計方針の変更を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号から第五号までに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する前事業年度における影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る一株当たり情報に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する累積的影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度に係る一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における純資産額に対する累積的影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度の期首における遡及適用による累積的影響額を算定することが実務上不可能な旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（未適用の会計基準等に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["既に公表されている会計基準等のうち、適用していないものがある場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称及びその概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の適用予定日（当該会計基準等の適用を開始すべき日前に適用する場合には、当該適用予定日）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等が財務諸表に与える影響に関する事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第三号に掲げる事項は、当該会計基準等が専ら表示方法及び注記事項を定めた会計基準等である場合には、記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項各号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（表示方法の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["表示方法の変更を行つた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の組替えの内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の組替えを行つた理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な項目に係る前事業年度における金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、財務諸表の組替えが実務上不可能な場合には、その理由を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、前二項の規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項（第二号及び第三号に係る部分に限る。）及び第二項に掲げる事項について、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計上の見積りの変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計上の見積りの変更を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更が財務諸表に与えている影響額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ又はロに掲げる区分に応じ、当該イ又はロに定める事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることができる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該影響額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることが困難な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨"]}]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計方針の変更を会計上の見積りの変更と区別することが困難な場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の六"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計方針の変更を会計上の見積りの変更と区別することが困難な場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更が財務諸表に与えている影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ又はロに掲げる区分に応じ、当該イ又はロに定める事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることができる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該影響額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更が当事業年度の翌事業年度以降の財務諸表に影響を与える可能性があり、かつ、当該影響額を合理的に見積ることが困難な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨"]}]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_3_7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（修正再表示に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三の七"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["修正再表示を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表の主な科目に対する前事業年度における影響額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る一株当たり情報に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する累積的影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な後発事象の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日後、財務諸表提出会社の翌事業年度以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象（以下この章において「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（追加情報の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編において特に定める注記のほか、利害関係人が会社の財政状態、経営成績及びキャッシュ・フローの状況に関する適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（リースに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の六"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["リースについては、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社が借手（リースにおいて原資産を使用する権利を一定期間にわたり対価と交換に獲得する者をいう。以下この項、第八条の三十第一項及び第二項並びに第十六条の二第一項において同じ。）である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからハまでに掲げる情報の区分に応じ、当該イからハまでに定める事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計方針に関する情報"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる会計処理を行つた場合には、その旨及び当該会計処理の内容"]}]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リースを構成する部分とリースを構成しない部分とを区分せずに、リースを構成する部分と関連するリースを構成しない部分とを合わせてリースを構成する部分とする会計処理"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指数又はレートに応じて決まる借手の変動リース料に関する例外的な会計処理"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借地権の設定に係る権利金等に関する会計処理"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース特有の取引に関する情報"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項（貸借対照表において区分して表示していないものに限る。）"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（借手が原資産をリース期間にわたり使用する権利を表す資産をいう。以下同じ。）の帳簿価額について、対応する原資産を自ら所有していたと仮定した場合の貸借対照表の科目ごとの金額"]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イ（２）に掲げる会計処理を行つた場合には、当該会計処理を行つたリースに係るリース負債が含まれる科目及び当該リース負債の金額"]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イ（３）に掲げる会計処理を行つた場合であつて、かつ、権利金等の減価償却を行わなかつたときは、償却していない旧借地権（借地借家法（平成三年法律第九十号）附則第二条の規定による廃止前の借地法（大正十年法律第四十九号）の規定により設定された借地権をいう。（ｉｉｉ）において同じ。）の設定に係る権利金等又は普通借地権（定期借地権（借地借家法第二条第一号に規定する借地権で同法第二十二条第一項、第二十三条第一項及び第二項並びに第二十四条第一項の規定の適用を受けるものをいう。）以外の借地権（旧借地権を除く。）をいう。）の設定に係る権利金等が含まれる科目及び当該権利金等の金額"]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の（ｉ）又は（ｉｉ）に掲げる場合の区分に応じ、当該（ｉ）又は（ｉｉ）に定める事項（損益計算書において区分して表示していないものに限る。）"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["短期リース（リース開始日において、借手のリース期間が十二月以内であり、購入オプションを含まないリースをいう。）について、リース開始日に使用権資産及びリース負債を計上せず、借手のリース料を借手のリース期間にわたつて費用として計上する場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該短期リースに係る費用の発生額が含まれる科目及びその発生額（借手のリース期間が一月以内のリースに係る費用及び少額リースに係る費用の発生額を除く。）"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借手の変動リース料をリース負債に含めない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該変動リース料に係る費用の発生額が含まれる科目及びその発生額"]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["セール・アンド・リースバック取引（売手である借手が資産を買手である貸手（リースにおいて原資産を使用する権利を一定期間にわたり対価と交換に提供する者をいう。以下この項及び第九十八条の三において同じ。）に譲渡し、売手である借手が買手である貸手から当該資産をリースする取引をいう。（３）において同じ。）については、次の（ｉ）から（ｉｉｉ）までに掲げる場合の区分に応じ、当該（ｉ）から（ｉｉｉ）までに定める事項"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["セール・アンド・リースバック取引から生じた売却損益を損益計算書において区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該売却損益が含まれる科目及び当該売却損益の金額"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の譲渡とリースバックを一の取引とみて、金融取引として会計処理を行つた場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計処理を行つた資産がある旨並びに当該資産の科目及びその金額"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["（ｉｉ）の会計処理以外の会計処理を行つた場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該セール・アンド・リースバック取引の主要な条件"]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"4"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（４）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["サブリース取引（原資産が借手から第三者にさらにリースされ、当初の貸手と借手との間のリースが依然として有効である取引をいう。（４）において同じ。）については、次の（ｉ）から（ｉｉｉ）までに掲げる場合の区分に応じ、当該（ｉ）から（ｉｉｉ）までに定める事項"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産のサブリースによる収益を損益計算書において区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該収益が含まれる科目及び当該収益の金額"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッドリース（サブリース取引における当初の貸手と借手との間のリースをいう。（４）において同じ。）における借手がヘッドリースに対してリスクを負わない場合のサブリース取引について計上した損益を、損益計算書において区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該損益が含まれる科目及び当該損益の金額"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["転リース取引（サブリース取引のうち、ヘッドリースの原資産の所有者から当該原資産のリースを受け、さらに同一資産を概ね同一の条件で第三者にリースする取引をいう。）に係るリース債権又はリース投資資産及びリース負債を利息相当額を控除する前の金額で計上する場合であつて、かつ、当該リース債権又はリース投資資産及びリース負債を貸借対照表において区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該リース債権又はリース投資資産及びリース負債が含まれる科目並びにそれぞれの金額"]}]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度及び翌事業年度以降のリースの金額を理解するための情報"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リースに係るキャッシュ・アウトフローの合計額（少額リースに係るキャッシュ・アウトフローの合計額を除く。）"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産の増加額"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産に対応する原資産を自ら所有していたと仮定した場合の貸借対照表に表示する科目ごとの使用権資産に係る減価償却の金額"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社がファイナンス・リース（契約に定められた期間の中途において当該契約を解除することができないリース又はこれに準ずるリースで、借手が原資産からもたらされる経済的利益を実質的に享受することができ、かつ、当該原資産の使用に伴つて生じるコストを実質的に負担することとなるリースをいう。以下同じ。）の貸手である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ又はロに掲げる情報の区分に応じ、当該イ又はロに定める事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース特有の取引に関する情報"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の（１）又は（２）に掲げる場合の区分に応じ、当該（１）又は（２）に定める事項"]}]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権及びリース投資資産に関して、貸借対照表において次の（ｉ）又は（ｉｉ）に掲げる事項を区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権について、リース料債権（将来のリース料を収受する権利をいう。イ（１）並びにロ（３）及び（４）において同じ。）部分の金額（利息相当額を控除する前の金額に限る。）及び受取利息相当額"]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（ｉｉ）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース投資資産について、リース料債権部分及び見積残存価額部分の金額（利息相当額を控除する前の金額に限る。）並びに受取利息相当額"]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権及びリース投資資産に含まれない将来の業績等により変動する使用料に係る収益を損益計算書において区分して表示していない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該収益が含まれる科目及び当該収益の金額"]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度及び翌事業年度以降のリースの金額を理解するための情報"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権の残高に重要な変動がある場合には、その内容"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース投資資産の残高に重要な変動がある場合には、その内容"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権に係るリース料債権部分の金額（利息相当額を控除する前の金額に限る。）について、貸借対照表日後五年内における一年ごとの回収予定額及び貸借対照表日後五年超の回収予定額"]}]}]},{"tag":"Subitem2","attr":{"Num":"4"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（４）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース投資資産に係るリース料債権部分の金額（利息相当額を控除する前の金額に限る。）について、貸借対照表日後五年内における一年ごとの回収予定額及び貸借対照表日後五年超の回収予定額"]}]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社がオペレーティング・リース（ファイナンス・リース以外のリースをいう。以下同じ。）の貸手である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース特有の取引に関する情報として、オペレーティング・リースに係る貸手のリース料に含まれない将来の業績等により変動する使用料に係る収益を損益計算書において区分して表示していない場合には、当該収益が含まれる科目及び当該収益の金額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度及び翌事業年度以降のリースの金額を理解するための情報として、オペレーティング・リースに係る貸手のリース料に係る貸借対照表日後五年内における一年ごとの受取予定額及び貸借対照表日後五年超の受取予定額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に掲げる事項は、この編の規定により注記すべき事項において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号ロ及びハ、第二号並びに第三号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、当該事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号イに掲げる事項は、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号ロ（１）（ｉ）に掲げる事項は、貸借対照表の科目との関係が明らかである場合には、より詳細な区分により使用権資産の帳簿価額の金額を注記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号ハ（３）に掲げる事項は、貸借対照表に表示するであろう科目との関係が明らかである場合には、より詳細な区分により使用権資産に係る減価償却の金額の注記を行うことを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号イ（１）に掲げる事項は、リース債権の期末残高の、当該期末残高及びリース投資資産の期末残高の合計額に対する割合に重要性が乏しい場合には、同号イ（１）（ｉ）及び（ｉｉ）を合算して注記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号ロに掲げる事項は、リース債権の期末残高の、当該期末残高及びリース投資資産の期末残高の合計額に対する割合に重要性が乏しい場合には、同号ロ（１）及び（２）又は（３）及び（４）に掲げる事項をそれぞれ合算して注記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_6_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金融商品に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の六の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["金融商品については、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品の状況に関する次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品に対する取組方針"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品の内容及び当該金融商品に係るリスク"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品に係るリスク管理体制"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品（リース負債を除く。）の時価に関する次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表の科目ごとの貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表の科目ごとの時価"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表の科目ごとの貸借対照表計上額と貸借対照表日における貸借対照表の科目ごとの時価との差額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ロ及びハに掲げる事項に関する説明"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品（前号の規定により注記した金融商品に限る。以下この号において同じ。）の時価を当該時価の算定に重要な影響を与える時価の算定に係るインプットが属するレベルに応じて分類し、その内訳に関する次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価で貸借対照表に計上している金融商品の場合には、当該金融商品を適切な項目に区分し、その項目ごとの次の（１）から（３）までに掲げる事項"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル一に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル二に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル三に分類された金融商品の時価の合計額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価で貸借対照表に計上している金融商品以外の金融商品（リース債権及びリース投資資産を除く。ロにおいて同じ。）の場合には、当該金融商品を適切な項目に区分し、その項目ごとの次の（１）から（３）までに掲げる事項"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル一に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル二に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日におけるレベル三に分類された金融商品の時価の合計額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イ（２）若しくは（３）又はロ（２）若しくは（３）の規定により注記した金融商品の場合には、次の（１）及び（２）に掲げる事項"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価の算定に用いた評価技法及び時価の算定に係るインプットの説明"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価の算定に用いる評価技法又はその適用を変更した場合には、その旨及びその理由"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イ（３）の規定により注記した金融商品の場合には、次の（１）から（５）までに掲げる事項"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価の算定に用いた重要な観察できない時価の算定に係るインプットに関する定量的情報"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該金融商品の期首残高から期末残高への調整表"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["レベル三に分類された金融商品の時価についての評価の過程に関する説明"]}]}]},{"tag":"Subitem2","attr":{"Num":"4"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（４）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価の算定に用いた重要な観察できない時価の算定に係るインプットの変化によつて貸借対照表日における時価が著しく変動する場合における当該時価に対する影響に関する説明"]}]}]},{"tag":"Subitem2","attr":{"Num":"5"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（５）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価の算定に用いた重要な観察できない時価の算定に係るインプットと他の重要な観察できない時価の算定に係るインプットとの間に相関関係がある場合には、当該相関関係の内容及び時価に対する影響に関する説明"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項本文の規定にかかわらず、市場価格のない株式、出資金その他これらに準ずる金融商品については、同項第二号に掲げる事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨並びに当該金融商品の概要及び貸借対照表計上額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項本文の規定にかかわらず、貸借対照表に持分相当額を純額で計上する組合その他これに準ずる事業体（外国におけるこれらに相当するものを含む。以下この項において「組合等」という。）への出資については、第一項第二号に掲げる事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨及び当該出資の貸借対照表計上額の合計額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"3","WritingMode":"vertical"},"children":["ただし、組合等の構成資産に含まれる全ての市場価格のない株式（出資者である企業の子会社株式及び関連会社株式を除く。第百三十八条第六項において同じ。）について時価をもつて評価し、組合等への出資者の会計処理の基礎とする取扱いを行つている場合には、その旨、当該取扱いを行う組合等の選択に関する方針及び当該取扱いを行つている組合等への出資の貸借対照表計上額の合計額を併せて注記するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託等（法第二条第一項第十号に掲げる投資信託又は外国投資信託の受益証券、同項第十一号に掲げる投資証券又は外国投資証券その他これらに準ずる有価証券を含む金融商品をいう。以下同じ。）について、一般に公正妥当と認められる企業会計の基準に従い、投資信託等の基準価額を時価とみなす場合には、第一項第二号に掲げる事項の記載については、当該投資信託等が含まれている旨を注記しなければならない（当該投資信託等の貸借対照表計上額の合計額に重要性が乏しい場合を除く。）。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項本文の規定にかかわらず、投資信託等について、一般に公正妥当と認められる企業会計の基準に従い、投資信託等の基準価額を時価とみなす場合には、同項第三号に掲げる事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第三号に掲げる事項を注記していない旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該投資信託等の貸借対照表計上額の合計額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該投資信託等の期首残高から期末残高への調整表（当該投資信託等の貸借対照表計上額の合計額に重要性が乏しい場合を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における解約又は買戻請求に関する制限の内容ごとの内訳（投資信託等について、信託財産又は資産を主として金融商品に対する投資として運用することを目的としている場合に限り、その投資信託等の貸借対照表計上額の合計額に重要性が乏しい場合を除く。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融資産及び金融負債の双方がそれぞれ資産の総額及び負債の総額の大部分を占めており、かつ、当該金融資産及び金融負債の双方が事業目的に照らして重要である財務諸表提出会社にあつては、当該金融資産及び金融負債の主要な市場リスク（金利、通貨の価格、金融商品市場（法第二条第十四項に規定する金融商品市場をいう。以下この項において同じ。）における相場その他の指標の数値の変動に係るリスクをいう。以下この項及び次項において同じ。）の要因となる当該指標の数値の変動に対する当該金融資産及び金融負債の価値の変動率に重要性がある場合には、次の各号に掲げる金融商品の区分に応じ、当該各号に定める事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["そのリスク管理において、市場リスクに関する定量的分析を利用している金融商品"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該分析に基づく定量的情報及びこれに関連する情報"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["そのリスク管理において、市場リスクに関する定量的分析を利用していない金融商品"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ及びロに掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["そのリスク管理において、市場リスクに関する定量的分析を利用していない旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市場リスクの要因となる金利、通貨の価格、金融商品市場における相場その他の指標の数値の変動を合理的な範囲で仮定して算定した時価の増減額及びこれに関連する情報"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号ロに掲げる事項が、財務諸表提出会社の市場リスクの実態を適切に反映していない場合には、その旨及びその理由を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金銭債権（時価の変動により利益を得ることを目的として保有するものを除く。）及び有価証券（売買目的有価証券を除く。）のうち満期のあるものについては、償還予定額の合計額を一定の期間に区分した金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"9"},"children":[{"tag":"ParagraphNum","attr":{},"children":["９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["社債、長期借入金、リース負債及びその他の負債であつて、金利の負担を伴うものについては、返済予定額の合計額を一定の期間に区分した金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該金額が第百二十一条第一項第三号に規定する社債明細表又は同項第四号に規定する借入金等明細表に記載されている場合には、その旨の注記をもつて代えることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"10"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有価証券に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の七"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前条（第十項を除く。）に定める事項のほか、有価証券については、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売買目的有価証券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度（特定有価証券の内容等の開示に関する内閣府令（平成五年大蔵省令第二十二号）第二十三条第二号に規定する特定有価証券であつて、計算期間の終了の時における当該有価証券の評価額を翌計算期間における期首の帳簿価額として記載する方法を採用している場合にあつては、最終の計算期間）の損益に含まれた評価差額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["満期保有目的の債券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該債券を貸借対照表日における時価が貸借対照表日における貸借対照表計上額を超えるもの及び当該時価が当該貸借対照表計上額を超えないものに区分し、その区分ごとの次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における時価"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額と貸借対照表日における時価との差額"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社株式（売買目的有価証券に該当する株式を除く。）及び関連会社株式（売買目的有価証券に該当する株式を除く。）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における時価"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額と貸借対照表日における時価との差額"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券（株式、債券及びその他の有価証券をいう。第六号において同じ。）の種類ごとに当該有価証券を貸借対照表日における貸借対照表計上額が取得原価を超えるもの及び当該貸借対照表計上額が取得原価を超えないものに区分し、その区分ごとの次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得原価"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における貸借対照表計上額と取得原価との差額"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に売却した満期保有目的の債券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["債券の種類ごとの売却原価、売却額、売却損益及び売却の理由"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に売却したその他有価証券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券の種類ごとの売却額、売却益の合計額及び売却損の合計額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に売買目的有価証券、満期保有目的の債券、子会社株式及び関連会社株式並びにその他有価証券の保有目的を変更した場合には、その旨、変更の理由（満期保有目的の債券の保有目的を変更した場合に限る。）及び当該変更が財務諸表に与えている影響の内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に有価証券の減損処理を行つた場合には、その旨及び減損処理額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各項（第一項第三号を除く。）に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（デリバティブ取引に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の八"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第八条の六の二（第十項を除く。）に規定する事項のほか、デリバティブ取引については、次の各号に掲げる取引の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッジ会計が適用されていないデリバティブ取引"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の対象物（通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次号、第百四十条第一項並びに第二百二十三条第一項及び第二項において同じ。）の種類ごとの次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における契約額又は契約において定められた元本相当額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における時価及び評価損益"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッジ会計が適用されているデリバティブ取引"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の対象物の種類ごとの次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における契約額又は契約において定められた元本相当額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日における時価"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号に規定する事項は、取引（先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引をいう。次項、第百四十条第二項並びに第二百二十三条第三項及び第四項において同じ。）の種類、市場取引又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、貸借対照表日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号に規定する事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象及びその他の項目に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（持分法損益等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の九"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["連結財務諸表を作成していない会社にあつては、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号に定める事項については、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連会社がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連会社に対する投資の金額並びに当該投資に対して持分法を適用した場合の投資の金額及び投資利益又は投資損失の金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開示対象特別目的会社（第八条第七項の規定による特別目的会社（同項の規定により譲渡会社等の子会社に該当しないものと推定されるものに限る。）をいう。以下この号及び第二百二十五条第二号において同じ。）がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関連当事者との取引に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社が関連当事者との取引（当該関連当事者が第三者のために当該財務諸表提出会社との間で行う取引及び当該財務諸表提出会社と第三者との間の取引で当該関連当事者が当該取引に関して当該財務諸表提出会社に重要な影響を及ぼしているものを含む。）を行つている場合には、その重要なものについて、次の各号に掲げる事項を関連当事者ごとに注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、財務諸表提出会社が連結財務諸表を作成している場合は、この限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関連当事者が会社等の場合には、その名称、所在地、資本金又は出資金、事業の内容及び当該関連当事者の議決権に対する当該財務諸表提出会社の所有割合又は当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関連当事者が個人の場合には、その氏名、職業及び当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該財務諸表提出会社と当該関連当事者との関係"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の内容"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の種類別の取引金額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引条件及び取引条件の決定方針"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引により発生した債権債務に係る主な科目別の期末残高"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引条件の変更があつた場合には、その旨、変更の内容及び当該変更が財務諸表に与えている影響の内容"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連当事者に対する債権が貸倒懸念債権（経営破綻の状態には至つていないが、債務の弁済に重大な問題が生じている、又は生じる可能性の高い債務者に対する債権をいう。）又は破産更生債権等（破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下同じ。）に区分されている場合には、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度末の貸倒引当金残高"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度に計上した貸倒引当金繰入額等"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度に計上した貸倒損失等（一般債権（経営状態に重大な問題が生じていない債務者に対する債権をいう。）に区分されていた場合において生じた貸倒損失を含む。）"]}]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連当事者との取引に関して、貸倒引当金以外の引当金が設定されている場合において、注記することが適当と認められるものについては、前号に準ずる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項本文の規定にかかわらず、同項第九号及び第十号に掲げる事項は、第八条第十七項各号に掲げる関連当事者の種類ごとに合算して記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連当事者との取引のうち次の各号に定める取引については、第一項に規定する注記を要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一般競争入札による取引並びに預金利息及び配当の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["役員に対する報酬、賞与及び退職慰労金の支払い"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に掲げる事項は、様式第一号により注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_10_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（親会社又は重要な関連会社に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社について、次の各号に掲げる者が存在する場合には、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、財務諸表提出会社が連結財務諸表を作成している場合は、この限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["親会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該親会社の名称並びにその発行する有価証券を金融商品取引所（法第二条第十六項に規定する金融商品取引所をいい、本邦以外の地域において設立されている同じ性質を有するものを含む。以下この号において同じ。）に上場している場合にあつてはその旨及び当該金融商品取引所の名称、その発行する有価証券を金融商品取引所に上場していない場合にあつてはその旨"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な関連会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関連会社の名称並びに持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた当該関連会社の貸借対照表及び損益計算書における次に掲げる項目の金額"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表項目（流動資産合計、固定資産合計、流動負債合計、固定負債合計、純資産合計その他の重要な項目をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書項目（売上高（役務収益を含む。以下同じ。）、税引前当期純利益金額又は税引前当期純損失金額、当期純利益金額又は当期純損失金額その他の重要な項目をいう。）"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号イ及びロに掲げる項目の金額は、同項の規定にかかわらず、次の各号に掲げる方法により記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な関連会社について合算して記載する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた関連会社について合算して記載する方法"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税効果会計の適用）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十一"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税その他利益に関連する金額を課税標準として課される租税（以下「法人税等」という。）については、税効果会計（貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下この編において同じ。）を適用して財務諸表を作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税効果会計に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条の規定により税効果会計を適用したときは、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産（税効果会計の適用により資産として計上される金額をいう。以下同じ。）及び繰延税金負債（税効果会計の適用により負債として計上される金額をいう。以下同じ。）の発生の主な原因別の内訳"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る法人税等の計算に用いられた税率（以下この条において「法定実効税率」という。）と法人税等を控除する前の当期純利益に対する法人税等（税効果会計の適用により計上される法人税等の調整額を含む。）の比率（以下この条において「税効果会計適用後の法人税等の負担率」という。）との間に差異があるときは、当該差異の原因となつた主な項目別の内訳"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等の税率の変更により繰延税金資産及び繰延税金負債の金額が修正されたときは、その旨及び修正額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["決算日後に法人税等の税率の変更があつた場合には、その内容及び影響"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産の算定に当たり繰延税金資産から控除された額（以下この条において「評価性引当額」という。）がある場合には、次の各号に掲げる事項を前項第一号に掲げる事項に併せて注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該評価性引当額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該評価性引当額に重要な変動が生じた場合には、その主な内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号に掲げる事項に繰越欠損金（法人税等に係る法令の規定において繰越しが認められる期限（第一号において「繰越期限」という。）まで繰り越すことができる欠損金額（法人税等に係る法令の規定に基づき算定した各事業年度の所得の金額の計算上当該事業年度の損金の額が当該事業年度の益金の額を超える場合におけるその超える部分の金額をいう。）をいう。以下この項において同じ。）を記載する場合であつて、当該繰越欠損金が重要であるときは、次の各号に掲げる事項を併せて注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰越期限別の繰越欠損金に係る次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰越欠損金に法定実効税率を乗じた額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰越欠損金に係る評価性引当額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰越欠損金に係る繰延税金資産の額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰越欠損金に係る重要な繰延税金資産を計上している場合には、当該繰延税金資産を回収することが可能と判断した主な理由"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項第二号及び前項各号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号に掲げる事項については、法定実効税率と税効果会計適用後の法人税等の負担率との間の差異が法定実効税率の百分の五以下である場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（確定給付制度に基づく退職給付に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付に関し、確定給付制度（確定拠出制度（一定の掛金を会社等以外の外部に積み立て、当該会社等が当該掛金以外に退職給付に係る追加的な拠出義務を負わない退職給付制度をいう。次条第一項において同じ。）以外の退職給付制度をいう。第一号及び第八条の十三の三第一項において同じ。）を採用している場合には、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["確定給付制度の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付債務の期首残高と期末残高の次に掲げる項目の金額を含む調整表"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["勤務費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["数理計算上の差異の発生額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付の支払額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["過去勤務費用の発生額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["年金資産の期首残高と期末残高の次に掲げる項目の金額を含む調整表"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["期待運用収益"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["数理計算上の差異の発生額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業主である会社等からの拠出額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付の支払額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付債務及び年金資産の期末残高と貸借対照表に計上された退職給付引当金及び前払年金費用の次に掲げる項目の金額を含む調整表"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未認識数理計算上の差異"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未認識過去勤務費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付費用及び次に掲げるその内訳項目の金額"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["勤務費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["期待運用収益"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["数理計算上の差異の費用処理額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["過去勤務費用の費用処理額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["年金資産に関する次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["年金資産の主な内訳（退職給付信託（退職給付を目的とする信託をいう。）が設定されている企業年金制度（会社等以外の外部に積み立てた資産を原資として退職給付を支払う制度をいう。）において、年金資産の合計額に対する当該退職給付信託に係る信託財産の額の割合に重要性がある場合には、当該割合又は金額を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期期待運用収益率の設定方法"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["数理計算上の計算基礎に関する次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["割引率"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期期待運用収益率"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号ヘ、第三号ホ及び第五号ヘに掲げる項目に属する項目については、その金額に重要性が乏しいと認められる場合を除き、当該項目を示す名称を付して掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_13_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（確定拠出制度に基づく退職給付に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十三の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付に関し、確定拠出制度を採用している場合には、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["確定拠出制度の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["確定拠出制度に係る退職給付費用の額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_13_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（複数事業主制度に基づく退職給付に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十三の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十三の規定にかかわらず、退職給付に関し、複数の事業主である会社等により設立された確定給付制度（以下この項において「複数事業主制度」という。）を採用している場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の年金資産の額を合理的に算定できる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数事業主制度の概要及び第八条の十三第一項第二号から第八号までに掲げる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の年金資産の額を合理的に算定できない場合"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数事業主制度の概要"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数事業主制度に係る退職給付費用の額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数事業主制度の直近の積立状況"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数事業主制度の掛金、加入人数又は給与総額に占める財務諸表提出会社のこれらの割合"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号の規定により注記すべき事項は、第八条の十三第一項各号に掲げる注記に含めて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（ストック・オプション、自社株式オプション又は自社の株式の付与又は交付に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合には、次の各号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、別段の定めがある場合はこの限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["役務の提供を受けた場合には、当該事業年度における費用計上額及び科目名"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財貨を取得した場合には、その取引における当初の資産計上額又は費用計上額及び科目名"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利不行使による失効が生じた場合には、利益として計上した金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（ストック・オプションに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条の規定のほか、ストック・オプションの内容、規模及びその変動状況として次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与対象者の役員、従業員などの区分ごとの人数"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式の種類別のストック・オプションの数"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与数"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度における権利不確定による失効数"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度における権利確定数"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度末及び当事業年度末における権利未確定残数"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度における権利行使数"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度における権利不行使による失効数"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度末及び当事業年度末における権利確定後の未行使残数"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与日"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利確定条件（権利確定条件が付されていない場合にはその旨）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["対象勤務期間（対象勤務期間の定めがない場合にはその旨）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使期間"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使価格"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与日における公正な評価単価"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度において権利行使されたストック・オプションの権利行使時の株価の平均値"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の注記は、次のいずれかの方法で記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約単位で記載する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数契約を集約して記載する方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、次の各号に掲げるストック・オプションについては、複数契約を集約して記載してはならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与対象者の区分、権利確定条件の内容、対象勤務期間及び権利行使期間が概ね類似しているとはいえないストック・オプション"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式の公開前に付与したストック・オプションと公開後に付与したストック・オプション"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使価格の設定方法が著しく異なるストック・オプション"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当事業年度に付与されたストック・オプション及び当事業年度の条件変更により公正な評価単価が変更されたストック・オプションについては、公正な評価単価の見積方法として使用した算定技法並びに使用した主な基礎数値及びその見積方法を記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、使用した算定技法及び使用した主な基礎数値の見積方法の内容が同一のものについては集約して記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ストック・オプションの権利確定数の見積方法として、勤務条件や業績条件の不達成による失効数の見積方法を記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未公開企業がストック・オプションを付与している場合には、公正な評価単価の見積方法として、その価値を算定する基礎となる自社の株式の評価方法について記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ストック・オプションの単位当たりの本源的価値（ストック・オプションが権利行使されると仮定した場合の単位当たりの価値であり、当該時点におけるストック・オプションの原資産である自社の株式の評価額と行使価格との差額をいう。以下この項において同じ。）による算定を行つた場合には、事業年度末における本源的価値の合計額及び当該事業年度において権利行使されたストック・オプションの権利行使日における本源的価値の合計額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ストック・オプションの条件変更を行つた結果、ストック・オプションの内容として注記した事項に変更が生じた場合は、その変更内容について注記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["条件変更日におけるストック・オプションの公正な評価単価が付与日の公正な評価単価以下となつたため、公正な評価単価の見直しを行わなかつた場合には、その旨を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"9"},"children":[{"tag":"ParagraphNum","attr":{},"children":["９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項から前項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自社株式オプション及び自社の株式を対価とする取引の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十六"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十四の規定のほか、役務の受領又は財貨の取得の対価として自社株式オプションを付与又は自社の株式を交付している場合には、前条第一項各号に掲げる事項のうち該当する事項について、同条に準じて記載しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、提供を受けた役務又は取得した財貨の内容及び役務の対価又は財貨の取得価額の算定を当該役務又は財貨の公正な評価額によつたときには、その旨を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自社株式オプションの付与又は自社の株式の交付に対価性がない場合には、その旨及び対価性がないと判断した根拠を記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取得による企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十七"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度において他の企業又は企業を構成する事業の取得による企業結合が行われた場合（次条第一項及び第八条の十九第一項本文に規定する場合を除く。）には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表に含まれている被取得企業又は取得した事業の業績の期間"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被取得企業又は取得した事業の取得原価及び対価の種類ごとの内訳"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["主要な取得関連費用の内容及び金額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["発生したのれんの金額、発生原因、償却の方法及び償却期間又は負ののれん発生益の金額及び発生原因"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合日に受け入れた資産及び引き受けた負債の額並びにその主な内訳"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合契約に規定される条件付取得対価（企業結合契約において定められる企業結合契約締結後の将来の事象又は取引の結果に依存して追加的に交付され、引き渡され、又は返還される取得対価をいう。）の内容及び当該事業年度以降の会計処理方針"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得原価の大部分がのれん以外の無形固定資産に配分された場合には、のれん以外の無形固定資産に配分された金額及びその主要な種類別の内訳並びに全体及び主要な種類別の加重平均償却期間"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得原価の配分が完了していない場合には、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結財務諸表を作成していない会社にあつては、企業結合が事業年度の開始の日に完了したと仮定した場合の当該事業年度の損益計算書に及ぼす影響の概算額及びその算定方法（当該影響の概算額に重要性が乏しい場合を除く。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、当該企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該事業年度における個々の企業結合に係る取引に重要性は乏しいが、当該事業年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第十号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第十一号に掲げる影響の概算額は、次に掲げる額のいずれかとし、当該注記が監査証明を受けていない場合には、その旨を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報と取得企業の損益計算書における売上高及び損益情報との差額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に行われた企業結合に係る暫定的な会計処理の確定に伴い、当事業年度において取得原価の当初配分額に重要な見直しがなされた場合には、当該見直しの内容及び金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項、第二項及び前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（逆取得となる企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十八"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度において逆取得となる企業結合が行われた場合には、前条第一項第一号から第十号までに掲げる事項に準ずる事項並びに当該企業結合にパーチェス法を適用したとしたときに貸借対照表及び損益計算書に及ぼす影響額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する影響額は、次に掲げる額のいずれかとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["パーチェス法を適用した場合における貸借対照表及び損益計算書の次に掲げる項目の金額と財務諸表提出会社に係る貸借対照表及び損益計算書の当該項目の金額との差額"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表項目（資産合計、流動資産合計、固定資産合計、負債合計、流動負債合計、固定負債合計、純資産合計及びのれんをいう。第八条の二十一第二項第一号において同じ。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書項目（売上高、営業利益金額又は営業損失金額、経常利益金額又は経常損失金額、税引前当期純利益金額又は税引前当期純損失金額、当期純利益金額又は当期純損失金額、のれんの償却額、負ののれん発生益及び一株当たり当期純利益金額又は当期純損失金額をいう。第八条の二十一第二項第一号において同じ。）"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["パーチェス法を適用した場合における貸借対照表及び損益計算書の主要な項目の金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に規定する事項及び影響額は、次の各号に掲げる企業結合の区分に応じ、当該各号に定める企業が連結財務諸表を作成している場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条第三十六項第一号に掲げる企業結合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条第三十六項第二号に掲げる企業結合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収分割会社又は現物出資を行つた企業"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条第三十六項第三号に掲げる企業結合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交換完全子会社"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条第三十六項第四号に掲げる企業結合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交付子会社"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項に規定する事項及び影響額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、前項各号に掲げる企業結合の区分に応じ、当該各号に定める企業が連結財務諸表を作成することとなつた場合には、当該事項及び影響額を記載することに代えて、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_19"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（段階取得となる企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の十九"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当該事業年度において他の企業の取得による企業結合が複数の取引によつて行われた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、結合後企業が連結財務諸表を作成している場合には、記載することを要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十七第一項各号に掲げる事項に準ずる事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得企業が取得するに至つた取引ごとの取得原価の合計額と当該取得原価を企業結合日における時価で算定した被取得企業の取得原価との差額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる差額を損益として処理した場合に貸借対照表及び損益計算書に及ぼす影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項本文の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項各号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、結合後企業が連結財務諸表を作成することとなつた場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_20"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共通支配下の取引等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度において共通支配下の取引等が行われた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社株式を追加取得した場合には、第八条の十七第一項第三号、第四号及び第八号に掲げる事項に準ずる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、共通支配下の取引等に重要性が乏しい場合には、注記を省略することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該事業年度における個々の共通支配下の取引等に重要性は乏しいが、当該事業年度における複数の共通支配下の取引等全体に重要性がある場合には、同項各号に掲げる事項を当該取引等全体について記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_21"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（子会社が親会社を吸収合併した場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十一"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["子会社が親会社を吸収合併した場合で、財務諸表提出会社である子会社が連結財務諸表を作成しないときは、親会社が存続会社となつたものとした場合の当該事業年度における影響額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、影響額に重要性が乏しい場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する影響額は、次に掲げる額のいずれかとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["親会社が子会社を吸収合併したものとした場合における貸借対照表項目及び損益計算書項目の金額と存続会社に係る当該項目の金額との差額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["親会社が子会社を吸収合併したものとした場合における貸借対照表及び損益計算書の主要な項目の金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項本文の規定により注記した場合は、企業結合が行われた事業年度の翌事業年度以降においても、影響額に重要性が乏しくなつた場合を除き、同項に規定する影響額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、子会社が連結財務諸表を作成することとなつた場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_22"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共同支配企業の形成の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度において共同支配企業を形成する企業結合（以下「共同支配企業の形成」という。）が行われた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、共同支配企業の形成に係る取引に重要性が乏しい場合には、注記を省略することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該事業年度における個々の共同支配企業の形成に係る取引に重要性は乏しいが、当該事業年度における複数の共同支配企業の形成に係る取引全体に重要性がある場合には、同項に定める事項を当該企業結合に係る取引全体について注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_23"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離元企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度において重要な事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、分離元企業は、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業分離の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識した場合には、その金額、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識しなかつた場合には、その旨、受取対価の種類、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離した事業が含まれていた報告セグメント（第八条の二十九第一項に規定する報告セグメントをいう。）の名称"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の損益計算書に計上されている分離した事業に係る損益の概算額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識した事業分離において、分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度における個々の事業分離に係る取引に重要性は乏しいが、当該事業年度における複数の事業分離に係る取引全体に重要性がある場合には、第一項の規定にかかわらず、同項第一号及び第二号に掲げる事項を当該事業分離に係る取引全体について注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項及び前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_24"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離先企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離元企業から引き継いだ資産、負債及び純資産の内訳"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_25"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に関する重要な後発事象等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["貸借対照表日後に完了した企業結合又は貸借対照表日後に主要な条件について合意をした企業結合が重要な後発事象に該当する場合には、当該企業結合に関する事項について、第八条の十七（第一項第二号、第十号及び第十一号を除く。）、第八条の二十又は第八条の二十二の規定に準じて注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、未確定の事項については、記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日までに主要な条件について合意をした企業結合が同日までに完了していない場合（前項に規定する場合を除く。）には、当該企業結合に関する事項について、同項の規定に準じて注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_26"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離に関する重要な後発事象等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十六"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離元企業は、次の各号に掲げる場合には、事業分離について、当該各号に定める事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日後に完了した事業分離が重要な後発事象に該当する場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十三第一項各号に掲げる事項に準ずる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日後に主要な条件について合意をした事業分離が重要な後発事象に該当する場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十三第一項第一号及び第三号に掲げる事項に準ずる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表日までに主要な条件について合意をした事業分離が同日までに完了していない場合（第一号に掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十三第一項第一号及び第三号に掲げる事項に準ずる事項"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に定める事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_27"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（継続企業の前提に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十七"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["貸借対照表日において、企業が将来にわたつて事業活動を継続するとの前提（以下「継続企業の前提」という。）に重要な疑義を生じさせるような事象又は状況が存在する場合であつて、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、貸借対照表日後において、当該重要な不確実性が認められなくなつた場合は、注記することを要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況が存在する旨及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況を解消し、又は改善するための対応策"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性が認められる旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性の影響を財務諸表に反映しているか否かの別"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_28"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産除去債務に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十八"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["資産除去債務については、次の各号に掲げる資産除去債務の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務のうち貸借対照表に計上しているもの"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからニまでに掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の概要"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の金額の算定方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度における当該資産除去債務の総額の増減"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の金額の見積りを変更したときは、その旨、変更の内容及び影響額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる資産除去債務以外の資産除去債務"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからハまでに掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の金額を貸借対照表に計上していない旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の金額を貸借対照表に計上していない理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産除去債務の概要"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_29"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（セグメント情報等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二十九"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業を構成する一定の単位（以下「報告セグメント」という。）に関する情報（以下「セグメント情報」という。）については、次に掲げる事項を様式第二号に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントの概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントごとの売上高、利益又は損失、資産、負債その他の項目の金額及びこれらの金額の算定方法"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる金額の項目ごとの合計額と当該項目に相当する科目ごとの貸借対照表計上額又は損益計算書計上額との差額及び当該差額の主な内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントに関連する情報（様式第三号において「関連情報」という。）については、次に掲げる事項を同様式に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品及びサービスごとの情報"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地域ごとの情報"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["主要な顧客ごとの情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表又は損益計算書において、次に掲げる項目を計上している場合には、報告セグメントごとの概要を様式第四号に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産の減損損失"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["のれんの償却額及び未償却残高"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負ののれん発生益"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定にかかわらず、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項各号及び第二項各号に掲げる事項並びに第三項に規定する概要は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_30"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（賃貸等不動産に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三十"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産（棚卸資産に分類される不動産以外の不動産であつて、賃貸又は譲渡による収益又は利益を目的として所有又は使用権資産の形でリースの借手が保有する不動産をいう。以下この条及び第二百三十九条において同じ。）がある場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、賃貸等不動産の総額に重要性が乏しい場合には、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産の貸借対照表計上額及び当該事業年度における主な変動"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産の貸借対照表日における時価及び当該時価の算定方法"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産に関する損益"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、使用権資産の形でリースの借手が保有する賃貸等不動産については、同項第一号、第二号及び第四号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同項第二号の規定による注記は、所有する賃貸等不動産の注記とは区別して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号の賃貸等不動産の貸借対照表計上額について、貸借対照表における科目との関係が明らかでない場合には、その関係を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_31"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公共施設等運営事業に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三十一"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社は、当該会社が公共施設等運営事業（民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号。以下この項及び次項において「民間資金法」という。）第二条第六項に規定する公共施設等運営事業をいう。次項において同じ。）における公共施設等運営権者（民間資金法第九条第四号に規定する公共施設等運営権者をいう。次項において同じ。）である場合には、次に掲げる事項を公共施設等運営権（民間資金法第二条第七項に規定する公共施設等運営権をいう。以下同じ。）ごとに注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権の減価償却の方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["更新投資（公共施設等運営権者が行う公共施設等運営事業における公共施設等（民間資金法第二条第一項に規定する公共施設等をいう。以下この項において同じ。）の維持管理をいう。以下この項において同じ。）については、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を公共施設等運営権ごとに注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次号に掲げる場合以外の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからニまでに掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["主な更新投資の内容及び当該更新投資を予定している時期"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["更新投資に係る資産の計上方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["更新投資に係る資産の減価償却の方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["翌事業年度以降に実施すると見込まれる更新投資のうち資本的支出に該当する部分（所有権が公共施設等の管理者等（民間資金法第二条第三項に規定する公共施設等の管理者等をいう。以下この項において同じ。）に帰属するものに限る。以下この項において同じ。）について、支出額を合理的に見積ることができる場合には、当該資本的支出に該当する部分の内容及びその金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権を取得した時において、大部分の更新投資の実施時期及び対象となる公共施設等の具体的な設備の内容が、公共施設等の管理者等から公共施設等運営権者に対して、公共施設等運営権実施契約（民間資金法第二十二条第一項に規定する公共施設等運営権実施契約をいう。次項において同じ。）等で提示され、かつ、当該更新投資のうち資本的支出に該当する部分について、運営権設定期間（民間資金法第十七条第三号に掲げる公共施設等運営権の存続期間をいう。）にわたつて支出すると見込まれる額の総額及び支出時期を合理的に見積ることができる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号イ及びハに掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["更新投資に係る資産及び負債の計上方法"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、次の各号に掲げる場合には、当該各号に定める事項を集約して記載することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同一の公共施設等運営権実施契約において複数の公共施設等運営権を対象とすることにより一体的な運営等を行う場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該複数の公共施設等運営権に係る前二項に規定する事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["個々の公共施設等運営権の重要性は乏しいが、同一種類の複数の公共施設等運営権全体の重要性が乏しいとは認められない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該複数の公共施設等運営権に係る前二項に規定する事項"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項及び第二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_32"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益認識に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三十二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["顧客との契約から生じる収益については、次に掲げる事項であつて、投資者その他の財務諸表の利用者の理解に資するものを注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["顧客との契約から生じる収益及び当該契約から生じるキャッシュ・フローの性質、金額、時期及び不確実性に影響を及ぼす主要な要因に基づく区分に当該収益を分解した情報"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["顧客との契約から生じる収益を理解するための基礎となる情報"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["顧客との契約に基づく履行義務の充足と当該契約から生じるキャッシュ・フローとの関係並びに当事業年度末において存在する顧客との契約から翌事業年度以降に認識すると見込まれる収益の金額及び時期に関する情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に掲げる事項について、この編の規定により注記すべき事項において同一の内容が記載される場合（次項に規定する場合を除く。）には、その旨を記載し、前項各号に掲げる事項の記載を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項各号に掲げる事項について、第八条の二の三の規定により注記すべき事項において同一の内容が記載される場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第一号及び第三号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号に掲げる事項は、連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"8_33"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の三十三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["市場価格の変動により利益を得る目的をもつて所有する棚卸資産については、第八条の六の二第一項第三号の規定に準じて注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二の三の規定による注記は、キャッシュ・フロー計算書の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二の四から第八条の三の二までの規定による注記は、第八条の二の三の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この編の規定により記載すべき注記（第八条の二の三から第八条の三の二までの規定による注記を除く。）は、脚注（当該注記に係る事項が記載されている財務諸表中の表又は計算書の末尾に記載することをいう。）として記載することが適当であると認められるものを除き、第八条の二の四から第八条の三の二までの規定による注記の次に記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第八条の二の三の規定による注記と関係がある事項については、これと併せて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十七の規定による注記は、前項の規定にかかわらず、キャッシュ・フロー計算書の次に記載しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第八条の二の三の規定による注記は、第一項の規定にかかわらず、第八条の二十七の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二条の規定が適用される事業を営む株式会社又は指定法人が、法の規定により提出する財務諸表について、この編の規定により注記すべき事項と同一の事項がある場合には、当該事項については、第二条本文に規定する特に法令の定めがある場合における当該法令又は準則の定めにかかわらず、この編の規定による注記を記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金融庁長官が特定の事業に関し、注記を記載することが適当でないと認めて別に指示した事項については、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"10_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特定信託財産について作成すべき財務諸表について、この編の規定により注記すべき事項と同一の事項がある場合には、当該事項については、特定目的信託財産計算規則又は投資信託財産計算規則の定めにかかわらず、この編の規定による注記を記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金融庁長官が注記を記載することが適当でないと認めて別に指示した事項については、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"10_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金額の表示の単位）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　貸借対照表"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表の記載方法は、本章の規定の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表は、様式第五号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産、負債及び純資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産、負債及び純資産は、それぞれ資産の部、負債の部及び純資産の部に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産及び負債の科目の記載の配列は、流動性配列法によるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"Subsection","attr":{"Num":"1"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第一目　総則"]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産は、流動資産、固定資産及び繰延資産に分類し、更に、固定資産に属する資産は、有形固定資産、無形固定資産及び投資その他の資産に分類して記載しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第二目　流動資産"]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産は、流動資産に属するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["現金及び預金。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、一年内に期限の到来しない預金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受取手形（顧客との契約に基づく財貨の交付又は役務の提供の対価として当該顧客から支払を受ける権利（当該顧客に対する法的な請求権を有するものに限る。第三号及び第十七条第四項において「顧客との契約から生じた債権」という。）その他の通常の取引に基づいて発生した手形債権をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"2_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["通常の取引に基づいて発生した電子記録債権（電子記録債権法（平成十九年法律第百二号）第二条第一項に規定する電子記録債権をいう。第三十一条の四、第四十七条第一号の二及び第五十一条の四において同じ。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売掛金（顧客との契約から生じた債権その他の通常の取引に基づいて発生した営業上の未収金をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"3_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["三の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約資産（顧客との契約に基づく財貨の交付又は役務の提供の対価として当該顧客から支払を受ける権利のうち、第二号に掲げる受取手形及び前号に掲げる売掛金以外のものをいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売買目的有価証券及び一年内に満期の到来する有価証券"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品（販売の目的をもつて所有する土地、建物その他の不動産を含む。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品、副産物及び作業くず"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["半製品（自製部分品を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原料及び材料（購入部分品を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["仕掛品及び半成工事"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["消耗品、消耗工具、器具及び備品その他の貯蔵品で相当価額以上のもの"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前渡金（商品及び原材料（これらに準ずるものを含む。）の購入のための前渡金をいう。ただし、破産更生債権等で一年内に回収されないことが明らかなものを除く。第十七条第一項第十号において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産で一年内に現金化できると認められるもの"]}]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払費用で一年内に費用となるべきもの及び未収収益は、流動資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"16_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十六条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リース（契約上の諸条件に照らして原資産の所有権が借手に移転すると認められるファイナンス・リースをいう。以下同じ。）におけるリース債権及び所有権移転外ファイナンス・リース（所有権移転ファイナンス・リース以外のファイナンス・リースをいう。以下同じ。）におけるリース投資資産のうち、通常の取引に基づいて発生したもの（破産更生債権等で一年内に回収されないことが明らかなものを除く。）は、流動資産に属するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リースにおけるリース債権及び所有権移転外ファイナンス・リースにおけるリース投資資産のうち、通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するものは、流動資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び預金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受取手形"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売掛金"]}]}]},{"tag":"Item","attr":{"Num":"3_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["三の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約資産"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権（通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース投資資産（通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品及び製品（半製品を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["仕掛品"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原材料及び貯蔵品"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前渡金"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払費用"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号の項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもつて別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第七号から第九号までに掲げる項目に属する資産については、棚卸資産の科目をもつて一括して掲記することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該項目に属する資産の科目及びその金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第二号及び第三号に掲げる項目に属する資産（顧客との契約から生じた債権に限る。）並びに同項第三号の二に掲げる項目に属する資産のそれぞれについて、他の項目に属する資産と一括して表示することができる。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第二号及び第三号に掲げる項目に属する資産（顧客との契約から生じた債権に限る。）並びに同項第三号の二に掲げる項目に属する資産の科目及びその金額をそれぞれ注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"3","WritingMode":"vertical"},"children":["ただし、財務諸表提出会社が連結財務諸表を作成しているときは、当該注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第四号及び第五号に掲げる項目に属する資産のそれぞれについては、同項各号（第四号及び第五号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第四号及び第五号に掲げる項目に属する資産が含まれる科目及び当該資産の金額をそれぞれ注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項及び前項の規定にかかわらず、第一項第四号に掲げる項目に属する資産については、当該資産の期末残高の、当該期末残高及び同項第五号に掲げる項目に属する資産の期末残高の合計額に対する割合に重要性が乏しい場合には、同号に掲げる項目に属する資産と一括して表示することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項に規定する場合には、第一項第四号及び第五号に掲げる項目に属する資産を一括して同項各号（第四号及び第五号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第四号及び第五号に掲げる項目に属する資産が一括して含まれる科目及び当該資産の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["親会社株式（会社法第百三十五条第二項及び第八百条第一項の規定により取得したものに限る。第三十一条第一号及び第三十二条の二において同じ。）のうち一年内に処分されると認められるものは、流動資産に親会社株式の科目をもつて別に掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その金額が僅少である場合には、注記によることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第一項第十二号に掲げる項目に属する資産のうち、未収収益、短期貸付金（金融手形を含む。）、株主、役員若しくは従業員に対する短期債権又はその他の資産で、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"20"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["流動資産に属する資産に係る引当金は、当該各資産科目に対する控除科目として、当該各資産科目別に貸倒引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる方法によることを妨げない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該引当金を、当該各資産科目に対する控除科目として一括して掲記する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該引当金を当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示する方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号の場合において、当該引当金は当該各資産科目別に又は一括して注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"21"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"3"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三目　固定資産"]},{"tag":"Article","attr":{"Num":"22"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産（第一号から第八号までに掲げる資産にあつては、営業の用に供するものに限る。）は、有形固定資産に属するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建物及び暖房、照明、通風等の付属設備"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["構築物（ドツク、橋、岸壁、さん橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["機械及び装置並びにコンベヤー、ホイスト、起重機等の搬送設備その他の付属設備"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["船舶及び水上運搬具"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉄道車両、自動車その他の陸上運搬具"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["工具、器具及び備品。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、耐用年数一年以上のものに限る。"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が前各号及び第十号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設仮勘定（第一号から第七号までに掲げる資産で営業の用に供するものを建設した場合における支出及び当該建設の目的のために充当した材料をいう。次条において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の有形資産で流動資産又は投資たる資産に属しないもの"]}]}]}]}]},{"tag":"Article","attr":{"Num":"23"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建物（その付属設備を含む。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["構築物"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["機械及び装置（その付属設備を含む。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["船舶（水上運搬具を含む。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["車両及びその他の陸上運搬具"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["工具、器具及び備品"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が前各号及び第十号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設仮勘定"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第八号に掲げる項目に属する資産については、同項各号（第八号及び第九号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"24"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項第十号の資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"25"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（減価償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二十三条第一項各号に掲げる建物、構築物、機械及び装置、船舶、車両及びその他の陸上運搬具、工具、器具及び備品、使用権資産又はその他の有形固定資産に対する減価償却累計額は、次条の規定による場合のほか、当該各資産科目に対する控除科目として、減価償却累計額の科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの固定資産に対する控除科目として一括して掲記することを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"26"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十三条第一項各号に掲げる建物、構築物、機械及び装置、船舶、車両及びその他の陸上運搬具、工具、器具及び備品、使用権資産又はその他の有形固定資産に対する減価償却累計額は、当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該減価償却累計額は、当該各資産の資産科目別に、又は一括して注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"26_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（減損損失累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十六条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各有形固定資産に対する減損損失累計額は、次項及び第三項の規定による場合のほか、当該各資産の金額（前条の規定により有形固定資産に対する減価償却累計額を、当該資産の金額から直接控除しているときは、その控除後の金額）から直接控除し、その控除残高を当該各資産の金額として表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["減価償却を行う有形固定資産に対する減損損失累計額は、当該各資産科目に対する控除科目として、減損損失累計額の科目をもつて掲記することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの固定資産に対する控除科目として一括して掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十五条及び前項の規定により減価償却累計額及び減損損失累計額を控除科目として掲記する場合には、減損損失累計額を減価償却累計額に合算して、減価償却累計額の科目をもつて掲記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合には、減価償却累計額に減損損失累計額が含まれている旨を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"27"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産は、無形固定資産に属するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["のれん"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特許権"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借地権"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地上権"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商標権"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実用新案権"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意匠権"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉱業権"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["漁業権"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["入漁権"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ソフトウエア"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が第二号から第七号まで、第九号から前号まで及び第十四号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権"]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の無形資産で流動資産又は投資たる資産に属しないもの"]}]}]}]}]},{"tag":"Article","attr":{"Num":"28"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["無形固定資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["のれん"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特許権"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借地権（地上権を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商標権"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実用新案権"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意匠権"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉱業権"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["漁業権（入漁権を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ソフトウエア"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が第二号から第六号まで、第八号、前号及び第十二号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第十号に掲げる項目に属する資産については、同項各号（第一号、第七号、第十号及び第十一号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"29"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項第十二号の資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"30"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該無形固定資産の金額から直接控除し、その控除残高を各無形固定資産の金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"31"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産は、投資その他の資産に属するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社株式（売買目的有価証券に該当する株式及び親会社株式を除く。以下同じ。）その他流動資産に属しない有価証券"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["出資金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期貸付金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払年金費用"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が次号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各号に掲げるもののほか、流動資産、有形固定資産、無形固定資産又は繰延資産に属するもの以外の長期資産"]}]}]}]}]},{"tag":"Article","attr":{"Num":"31_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十一条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払費用で、第十六条に規定するもの以外のものは、投資その他の資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"31_3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十一条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リースにおけるリース債権及び所有権移転外ファイナンス・リースにおけるリース投資資産のうち第十六条の二に規定するもの以外のものは、投資その他の資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"31_4"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十一条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電子記録債権のうち第十五条第二号の二及び第十二号に掲げる資産に該当するもの以外のものは、投資その他の資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"32"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資その他の資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["投資有価証券。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、関係会社株式、関係会社社債及びその他の関係会社有価証券（関係会社有価証券のうち、関係会社株式及び関係会社社債以外のものをいう。以下この項において同じ。）を除く。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社株式"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社社債"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の関係会社有価証券"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["出資金。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、関係会社出資金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社出資金"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["長期貸付金。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、株主、役員、従業員又は関係会社に対する長期貸付金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主、役員又は従業員に対する長期貸付金"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社長期貸付金"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["破産更生債権等"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期前払費用"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払年金費用"]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産"]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（対応する原資産が次号に掲げるものである場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"15"},"children":[{"tag":"ItemTitle","attr":{},"children":["十五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第十四号に掲げる項目に属する資産については、同項第十五号に掲げる項目に属する資産に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"32_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["親会社株式のうち第十八条に規定するもの以外のものは、投資その他の資産に親会社株式の科目をもつて別に掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その金額が僅少である場合には、注記によることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"32_3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十二条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地の再評価に関する法律（平成十年法律第三十四号。以下「土地再評価法」という。）第七条第一項に規定する再評価に係る繰延税金資産は、投資その他の資産に再評価に係る繰延税金資産の科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"33"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十二条第一項第十五号の資産のうち、投資不動産（投資の目的で所有する土地、建物その他の不動産をいう。）、一年内に期限の到来しない預金又はその他の資産で、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"34"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十条の規定は、投資その他の資産に属する資産に係る引当金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"35"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"4"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第四目　繰延資産"]},{"tag":"Article","attr":{"Num":"36"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["創立費、開業費、株式交付費、社債発行費及び開発費は、繰延資産に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"37"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["創立費"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開業費"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交付費"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債発行費"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開発費"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第二項の規定は、前項の場合に準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"38"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各繰延資産に対する償却累計額は、当該繰延資産の金額から直接控除し、その控除残高を各繰延資産の金額として表示しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"5"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第五目　雑則"]},{"tag":"Article","attr":{"Num":"39"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に対する資産の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["関係会社との取引に基づいて発生した受取手形、売掛金及び契約資産の合計額が資産の総額の百分の五を超える場合には、当該受取手形、売掛金及び契約資産の金額をそれぞれ注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、関係会社に対する受取手形又は売掛金及び契約資産の合計額のいずれかの金額が資産の総額の百分の五以下である場合には、これらの合計額のみを注記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社との取引に基づいて発生した債権（受取手形、売掛金、契約資産及び第三十二条第一項の規定により区分掲記されるものを除く。）、未着品、積送品、前払費用又は未収収益で、その金額が資産の総額の百分の五を超えるものについては、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する関係会社に対する資産で、前二項の規定により注記したもの以外のものの金額の合計額が資産の総額の百分の五を超える場合には、その旨及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"40:41"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十条及び第四十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"42"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業用土地の再評価に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地再評価法の規定により事業用土地の再評価を行つた場合には、その旨、同法第三条第三項に規定する再評価の方法、当該再評価を行つた年月日、当該事業用土地の再評価前及び再評価後の帳簿価額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地再評価法の規定により再評価されている事業用土地がある場合には、その旨、同法第三条第三項に規定する再評価の方法、当該再評価年月日及び同法第十条に規定する差額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"43"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（担保資産の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産が担保に供されているときは、その旨を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"44"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"Subsection","attr":{"Num":"1"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第一目　総則"]},{"tag":"Article","attr":{"Num":"45"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債は、流動負債及び固定負債に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"46"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第二目　流動負債"]},{"tag":"Article","attr":{"Num":"47"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動負債の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる負債は、流動負債に属するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支払手形（通常の取引に基づいて発生した手形債務をいう。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"1_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["一の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電子記録債権に係る債務（通常の取引に基づいて発生したものに限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["買掛金（通常の取引に基づいて発生した営業上の未払金をいう。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"2_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約負債（顧客との契約に基づいて財貨若しくは役務を交付又は提供する義務に対して、当該顧客から支払を受けた対価又は当該対価を受領する期限が到来しているものであつて、かつ、未だ顧客との契約から生じる収益を認識していないものをいう。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前受金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["引当金（資産に係る引当金を除く。以下この目及び第三目において同じ。）。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、一年内に使用されないと認められるものを除く。"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の負債で一年内に支払又は返済されると認められるもの"]}]}]}]}]},{"tag":"Article","attr":{"Num":"48"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払費用及び前受収益は、流動負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"48_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十八条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債のうち、一年内に期限が到来するものは、流動負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"48_3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十八条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務のうち、一年内に履行されると認められるものは、流動負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"49"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、未払配当金又は期限経過の未償還社債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて別に掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支払手形"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["買掛金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["短期借入金（金融手形及び当座借越を含む。以下同じ。）。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、株主、役員又は従業員からの短期借入金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払金"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払費用"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"7_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["七の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約負債"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前受金"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["預り金。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、株主、役員又は従業員からの預り金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前受収益"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権に係る負債"]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号の項目に属する負債で、別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもつて、別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第七号の未払法人税等とは、法人税、地方法人税、防衛特別法人税、住民税（都道府県民税及び市町村民税をいう。以下同じ。）、事業税及び特別法人事業税の未払額をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第十一号の引当金は、修繕引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第七号の二に掲げる項目に属する負債については、他の項目に属する負債と一括して表示することができる。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"2","WritingMode":"vertical"},"children":["この場合においては、同号に掲げる項目に属する負債の科目及びその金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"3","WritingMode":"vertical"},"children":["ただし、財務諸表提出会社が連結財務諸表を作成しているときは、当該注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第四号に掲げる項目に属する負債については、同項各号（第四号を除く。）に掲げる項目に属する負債に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第四号に掲げる項目に属する負債が含まれる科目及び当該負債の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"50"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項第十四号に掲げる項目に属する負債のうち、株主、役員若しくは従業員からの短期借入金等の短期債務又はその他の負債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"3"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三目　固定負債"]},{"tag":"Article","attr":{"Num":"51"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（固定負債の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債、長期借入金、関係会社からの長期借入金、繰延税金負債、引当金（第四十七条第四号に掲げる引当金を除く。）及びその他の負債で流動負債に属しないものは、固定負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"51_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十一条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債のうち、第四十八条の二に規定するもの以外のものは、固定負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"51_3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十一条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務のうち、第四十八条の三に規定するもの以外のものは、固定負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"51_4"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十一条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電子記録債権に係る債務のうち第四十七条第一号の二及び第六号に掲げる負債に該当するもの以外のものは、固定負債に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"52"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（固定負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["長期借入金（金融手形を含む。以下同じ。）。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、株主、役員、従業員又は関係会社からの長期借入金を除く。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社長期借入金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金負債"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公共施設等運営権に係る負債"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十九条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第七号の引当金は、退職給付引当金その他当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第四号に掲げる項目に属する負債については、同項各号（第四号を除く。）に掲げる項目に属する負債に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第四号に掲げる項目に属する負債が含まれる科目及び当該負債の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"52_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地再評価法第七条第一項に規定する再評価に係る繰延税金負債は、固定負債に再評価に係る繰延税金負債の科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"53"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十二条第一項第十号に掲げる項目に属する負債のうち、株主、役員若しくは従業員からの長期借入金又はその他の負債で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"4"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第四目　雑則"]},{"tag":"Article","attr":{"Num":"54"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延税金資産及び繰延税金負債の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十二条第一項第十三号に掲げる繰延税金資産と第五十二条第一項第六号に掲げる繰延税金負債とがある場合には、その差額を繰延税金資産又は繰延税金負債として投資その他の資産又は固定負債に表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"54_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"54_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十四条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法令の規定により準備金又は引当金の名称をもつて計上しなければならない準備金又は引当金で、資産の部又は負債の部に計上することが適当でないもの（以下「準備金等」という。）は、第十三条及び第四十五条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等については、当該準備金等の設定目的を示す名称を付した科目をもつて掲記し、その計上を規定した法令の条項を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["準備金等については、一年内に使用されると認められるものであるかどうかの区別を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その区別をすることが困難なものについては、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"54_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産及び工事損失引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十四条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同一の工事契約に係る棚卸資産及び工事損失引当金がある場合には、両者を相殺した差額を棚卸資産又は工事損失引当金として流動資産又は流動負債に表示することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["同一の工事契約に係る棚卸資産及び工事損失引当金がある場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同一の工事契約に係る棚卸資産及び工事損失引当金を相殺しないで表示している場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨及び当該工事損失引当金に対応する当該棚卸資産の金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により同一の工事契約に係る棚卸資産及び工事損失引当金を相殺した差額を表示している場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨及び相殺表示した棚卸資産の金額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条第二項の規定は、前項第二号に規定する棚卸資産について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"55"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に対する負債の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["関係会社との取引に基づいて発生した支払手形及び買掛金の合計額が負債及び純資産の合計額の百分の五を超える場合には、当該支払手形及び買掛金の金額をそれぞれ注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、関係会社に対する支払手形又は買掛金のいずれかの金額が負債及び純資産の合計額の百分の五以下である場合には、これらの合計額のみを注記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社との取引に基づいて発生した債務（支払手形、買掛金及び第五十二条第一項の規定により区分掲記されるものを除く。）、未払費用又は前受収益で、その金額が負債及び純資産の合計額の百分の五を超えるものについては、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する関係会社に対する負債で、前二項の規定により注記したもの以外のものの金額の合計額が負債及び純資産の合計額の百分の五を超える場合には、その旨及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"56"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に係る特定勘定の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得と判定された企業結合において、企業結合に係る特定勘定（取得後に発生することが予測される費用又は損失であつて、その発生の可能性が取得の対価の算定に反映されているものをいう。第九十五条の三の三において同じ。）が負債に計上されている場合には、その主な内容及び金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"57"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"58"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（偶発債務の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["偶発債務（債務の保証（債務の保証と同様の効果を有するものを含む。）、係争事件に係る賠償義務その他現実に発生していない債務で、将来において事業の負担となる可能性のあるものをいう。以下同じ。）がある場合には、その内容及び金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"Subsection","attr":{"Num":"1"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第一目　総則"]},{"tag":"Article","attr":{"Num":"59"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（純資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産は、株主資本、評価・換算差額等、株式引受権及び新株予約権に分類して記載しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第二目　株主資本"]},{"tag":"Article","attr":{"Num":"60"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本は、資本金、資本剰余金及び利益剰余金に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"61"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資本金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資本金は、資本金の科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"62"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株式申込証拠金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["申込期日経過後における新株式申込証拠金は、第六十条の規定にかかわらず、資本金の次に別に区分を設け、新株式申込証拠金の科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合には、当該株式の発行数、資本金増加の日及び当該金額のうち資本準備金に繰り入れられることが予定されている金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"63"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資本剰余金の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資本剰余金に属する剰余金は、次に掲げる項目の区分に従い、当該剰余金の名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資本準備金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他資本剰余金（資本準備金及び法律で定める準備金で資本準備金に準ずるもの以外の資本剰余金をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法律で定める準備金で資本準備金に準ずるものは、資本準備金の次に別の科目を設け、当該準備金の名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"64"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第六十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"65"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（利益剰余金の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利益剰余金に属する剰余金は、次に掲げる項目の区分に従い、当該剰余金を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利益準備金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他利益剰余金"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法律で定める準備金で利益準備金に準ずるものは、利益準備金の次に別の科目を設け、当該準備金の名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他利益剰余金は、株主総会又は取締役会の決議に基づく設定目的を示す科目又は繰越利益剰余金の科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"66"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己株式は、株主資本に対する控除項目として利益剰余金の次に自己株式の科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"66_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式申込証拠金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十六条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己株式の処分に係る申込期日経過後における申込証拠金は、第六十条の規定にかかわらず、自己株式の次に自己株式申込証拠金の科目をもつて掲記しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"3"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三目　評価・換算差額等"]},{"tag":"Article","attr":{"Num":"67"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（評価・換算差額等の分類及び区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等は、次に掲げる項目の区分に従い、当該項目を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券評価差額金（純資産の部に計上されるその他有価証券の評価差額をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延ヘッジ損益（ヘッジ対象に係る損益が認識されるまで繰り延べられるヘッジ手段に係る損益又は時価評価差額をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地再評価差額金（土地再評価法第七条第二項に規定する再評価差額金をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる項目のほか、評価・換算差額等の項目として計上することが適当であると認められるものは、当該項目を示す名称を付した科目をもつて掲記することができる。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"3_2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三目の二　株式引受権"]},{"tag":"Article","attr":{"Num":"67_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株式引受権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十七条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式引受権は、株式引受権の科目をもつて掲記しなければならない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"4"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第四目　新株予約権"]},{"tag":"Article","attr":{"Num":"68"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権は、新株予約権の科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["自己新株予約権は、新株予約権から控除しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、新株予約権に対する控除項目として新株予約権の次に自己新株予約権の科目をもつて掲記することを妨げない。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"5"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第五目　雑則"]},{"tag":"Article","attr":{"Num":"68_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第六十八条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"68_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定法人の純資産の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十八条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定法人が貸借対照表を作成する場合において、その純資産についてこの編の規定により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、準拠した法令又は準則を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"68_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一株当たり純資産額の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十八条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり純資産額は、注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり純資産額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　損益計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"69"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（損益計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書の記載方法は、本章の規定の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書は、様式第六号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"70"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益及び費用の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益又は費用は、次に掲げる項目を示す名称を付した科目に分類して記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価（役務原価を含む。以下同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別損失"]}]}]}]}]},{"tag":"Article","attr":{"Num":"71"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（兼業会社の売上高等の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["二以上の種類の事業を営む場合における売上高及び売上原価に関する記載は、事業の種類ごとに区分してすることができる。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"Article","attr":{"Num":"72"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上高の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高は、売上高を示す名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の売上高の記載については、顧客との契約から生じる収益及びそれ以外の収益に区分して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"2","WritingMode":"vertical"},"children":["この場合において、当該記載は、顧客との契約から生じる収益の金額の注記をもつて代えることができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"3","WritingMode":"vertical"},"children":["ただし、財務諸表提出会社が連結財務諸表を作成しているときは、当該記載及び当該注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"72_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産の評価差額の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["市場価格の変動により利益を得る目的をもつて所有する棚卸資産の評価差額は、売上高を示す名称を付した科目に含めて記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該金額の重要性が乏しい場合には、営業外収益又は営業外費用に含めて記載することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"73"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"74"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に対する売上高の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社に対する売上高が売上高の総額の百分の二十を超える場合には、その金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"75"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上原価の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価に属する項目は、第一号及び第二号の項目を示す名称を付した科目並びにこれらの科目に対する控除科目としての第三号の項目を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品又は製品（半製品、副産物、作業くず等を含む。以下この項及び次条において同じ。）の期首棚卸高"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期商品仕入高又は当期製品製造原価"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品又は製品の期末棚卸高"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項第二号の当期製品製造原価については、その内訳を記載した明細書を損益計算書に添付しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、連結財務諸表において、連結財務諸表規則第十五条の二第一項に規定するセグメント情報を注記している場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"76"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項の商品又は製品について販売、生産又は仕入以外の理由による増減高がある場合、その他売上原価の項目として付加すべきものがある場合には、同項各号の項目を示す科目のほか、当該項目の内容を示す科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"76_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（工事損失引当金繰入額の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十六条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価に含まれている工事損失引当金繰入額については、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"77"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上原価明細書の添付）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七十五条第一項の規定は、売上原価を同項各号の項目に区分して記載することが困難であると認められる場合又は不適当と認められる場合には、適用しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、売上原価の内訳を記載した明細書を損益計算書に添付しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"78"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定事業会社の原価明細書）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定の適用を受ける事業に関して定められた法令又は準則において、第七十五条第二項又は前条に規定する明細書と同一内容の書類が附属明細表として規定されている場合には、当該事業を営む株式会社及び指定法人が法の規定により提出する財務諸表については、当該明細表を損益計算書に添付し、附属明細表としての記載を省略するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条に規定する法令又は準則において定められている附属明細表のうち次に掲げるものは、前項に規定する明細書と同一の内容の書類に該当するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉄道事業会計規則（昭和六十二年運輸省令第七号）に定める鉄道事業営業費明細表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自動車道事業会計規則（昭和三十九年運輸省・建設省令第三号）に定める自動車道事業営業費明細表"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気通信事業会計規則（昭和六十年郵政省令第二十六号）に定める電気通信事業営業費用明細表（部門別再掲）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気事業会計規則（昭和四十年通商産業省令第五十七号）に定める電気事業営業費用明細表"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ガス事業会計規則（昭和二十九年通商産業省令第十五号）に定める営業費明細表"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["高速道路事業等会計規則（平成十七年国土交通省令第六十五号）に定める高速道路事業営業費用、営業外費用及び特別損失等明細表"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則（平成十九年厚生労働省令第三十八号）に定める事業費用明細表"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則（平成十九年文部科学省令第三十六号）に定める事業費用明細表"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号から第三号までに掲げる附属明細表については、適当と認められる費目に要約して記載することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"79"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（商品仕入高の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第七十五条第一項第二号の当期商品仕入高は、当期商品仕入高の名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、商品の総仕入高（仕入運賃及び直接購入諸掛を含む。）を示す名称を付した科目及びその控除科目としての仕入値引、戻し高等の項目を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"80"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産の帳簿価額の切下げに関する記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["通常の販売の目的をもつて所有する棚卸資産について、収益性の低下により帳簿価額を切り下げた場合には、当該切下額（前事業年度末に計上した切下額を当事業年度に戻し入れる場合には、当該戻入額と当事業年度末に計上した当該切下額を相殺した後の金額）は、売上原価その他の項目の内訳項目として、その内容を示す名称を付した科目をもつて区分掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該棚卸資産の期末棚卸高を帳簿価額の切下げ後の金額によつて計上し、その旨及び当該切下額を注記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、当該切下額に重要性が乏しい場合には、区分掲記又は注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、財務諸表提出会社が連結財務諸表を作成している場合には、区分掲記又は注記を要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"81"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第八十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"82"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第八十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"83"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上総損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高から売上原価を控除した額（売上原価が売上高をこえる場合は、売上原価から売上高を控除した額）は、売上総利益金額又は売上総損失金額として表示しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"Article","attr":{"Num":"84"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（販売費及び一般管理費の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社の販売及び一般管理業務に関して発生したすべての費用は、販売費及び一般管理費に属するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"85"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（販売費及び一般管理費の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費は、適当と認められる費目に分類し、当該費用を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、販売費の科目若しくは一般管理費の科目又は販売費及び一般管理費の科目に一括して掲記し、その主要な費目及びその金額を注記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項ただし書に規定する主要な費目とは、減価償却費及び引当金繰入額（これらの費目のうちその金額が少額であるものを除く。）並びにこれら以外の費目でその金額が販売費及び一般管理費の合計額の百分の十を超える費目をいう。"]}]}]}]},{"tag":"Article","attr":{"Num":"86"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（研究開発費の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一般管理費及び当期製造費用に含まれている研究開発費については、その総額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"87"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸倒償却の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["通常の取引に基づいて発生した債権に対する貸倒引当金繰入額又は貸倒損失は、異常なものを除き販売費として、当該費用を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"88"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に係る営業費用の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係会社との取引により発生した商品若しくは原材料の仕入高、委託加工費、不動産賃借料又は経費分担額（関係会社において発生した事業年度中の経費の一定割合を財務諸表提出会社において負担する契約に基づくものをいう。）で、その金額が売上原価と販売費及び一般管理費の合計額の百分の二十を超えるものについては、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する関係会社との取引により発生した費用で、前項の規定により注記したもの以外のものの金額の合計額が売上原価と販売費及び一般管理費の合計額の百分の二十を超える場合には、その旨及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"89"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上総利益金額から販売費及び一般管理費の合計額を控除した額（販売費及び一般管理費の合計額が売上総利益金額をこえる場合は、販売費及び一般管理費の合計額から売上総利益金額を控除した額）を営業利益金額若しくは営業損失金額として表示し、又は売上総損失金額に販売費及び一般管理費の合計額を加えた額を営業損失金額として表示しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"Article","attr":{"Num":"90"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外収益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外収益に属する収益は、受取利息、有価証券利息、受取配当金、有価証券売却益、仕入割引その他の項目の区分に従い、当該収益を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各収益のうちその金額が営業外収益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該収益を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"91"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に係る営業外収益の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益に属する関係会社との取引により発生した収益で、その金額が営業外収益の総額の百分の十を超えるものについては、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により注記したもの以外の関係会社に係る収益の合計額が営業外収益の総額の百分の十を超える場合には、その旨及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"92"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第九十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"93"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外費用の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外費用に属する費用は、支払利息、リース負債に係る利息費用、社債利息、社債発行費償却、創立費償却、開業費償却、貸倒引当金繰入額又は貸倒損失（第八十七条の規定により販売費として記載されるものを除く。）、有価証券売却損その他の項目の区分に従い、当該費用を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各費用のうちその金額が営業外費用の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該費用を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、リース負債に係る利息費用については、同項に規定する他の項目に属する費用に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該利息費用が含まれる科目及び当該利息費用の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"94"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係会社に係る営業外費用の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用に属する関係会社との取引により発生した費用で、その金額が営業外費用の総額の百分の十を超えるものについては、その金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により注記したもの以外の関係会社に係る費用の合計額が営業外費用の総額の百分の十を超える場合には、その旨及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"95"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経常損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業利益金額又は営業損失金額に、営業外収益の金額を加減し、次に営業外費用の金額を加減した額を、経常利益金額又は経常損失金額として表示しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"Article","attr":{"Num":"95_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別利益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別利益に属する利益は、固定資産売却益、負ののれん発生益その他の項目の区分に従い、当該利益を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各利益のうち、その金額が特別利益の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該利益を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別損失の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別損失に属する損失は、固定資産売却損、減損損失、災害による損失その他の項目の区分に従い、当該損失を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各損失のうち、その金額が特別損失の総額の百分の十以下のもので一括して表示することが適当であると認められるものについては、当該損失を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_3_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（減損損失に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の三の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["減損損失を認識した資産又は資産グループ（複数の資産が一体となつてキャッシュ・フローを生み出す場合における当該資産の集まりをいう。以下同じ。）がある場合には、当該資産又は資産グループごとに、次の各号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性が乏しい場合には、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資産又は資産グループについて、次に掲げる事項の概要"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["用途"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["種類"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["場所"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他当該資産又は資産グループの内容を理解するために必要と認められる事項がある場合には、その内容"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["減損損失を認識するに至つた経緯"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["減損損失の金額及び主な固定資産の種類ごとの当該金額の内訳"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産グループがある場合には、当該資産グループに係る資産をグループ化した方法"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["回収可能価額が正味売却価額の場合にはその旨及び時価の算定方法、回収可能価額が使用価値の場合にはその旨及び割引率"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_3_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に係る特定勘定の取崩益の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の三の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合に係る特定勘定の取崩益が生じた場合には、重要性が乏しい場合を除き、内容及び金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、連結財務諸表において同一の内容が記載される場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税引前当期純損益の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常利益金額又は経常損失金額に特別利益の金額を加減し、次に特別損失の金額を加減した額を、税引前当期純利益金額又は税引前当期純損失金額として表示しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　当期純利益又は当期純損失"]},{"tag":"Article","attr":{"Num":"95_5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（当期純利益又は当期純損失）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる項目の金額は、その内容を示す名称を付した科目をもつて、税引前当期純利益金額又は税引前当期純損失金額の次に記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る法人税、地方法人税、防衛特別法人税、住民税並びに利益に関連する金額を課税標準として課される事業税及び特別法人事業税（以下「法人税、住民税及び事業税」という。）（次号に掲げる項目に該当するものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る国際最低課税額（法人税法（昭和四十年法律第三十四号）第八十二条の二第一項に規定する国際最低課税額をいう。）に対する法人税その他当該国際最低課税額に関連する金額を課税標準として課される租税（以下「国際最低課税額に対する法人税等」という。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等調整額（税効果会計の適用により計上される第一号の法人税、住民税及び事業税の調整額をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項第二号に掲げる項目の金額は、同項第一号に掲げる項目の内容を示す名称を付した科目に含めて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該金額の重要性が乏しい場合を除き、当該金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純利益金額又は税引前当期純損失金額に第一項各号に掲げる項目の金額を加減した金額は、当期純利益金額又は当期純損失金額として記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前事業年度以前の事業年度に係る法人税、住民税及び事業税の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号及び第二号に掲げる項目の次に、その内容を示す名称を付した科目をもつて記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの金額の重要性が乏しい場合には、同項第一号又は第二号に掲げる項目の金額に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_5_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一株当たり当期純損益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の五の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり当期純利益金額又は当期純損失金額及びその算定上の基礎は、注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり当期純利益金額又は当期純損失金額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"95_5_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（潜在株式調整後一株当たり当期純利益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十五条の五の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["潜在株式調整後一株当たり当期純利益金額（普通株式を取得することができる権利又は普通株式への転換請求権その他これらに準ずる権利が付された証券又は契約（以下「潜在株式」という。）に係る権利が行使されることを仮定することにより算定した一株当たり当期純利益金額をいう。以下この条において同じ。）及びその算定上の基礎は、前条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当事業年度又は貸借対照表日後において株式併合又は株式分割が行われた場合には、前項の規定により記載すべき事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して潜在株式調整後一株当たり当期純利益金額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、潜在株式が存在しない場合、潜在株式調整後一株当たり当期純利益金額が一株当たり当期純利益金額を下回らない場合及び一株当たり当期純損失金額の場合には、その旨を記載し、潜在株式調整後一株当たり当期純利益金額の記載は要しないものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"Article","attr":{"Num":"96"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（原価差額の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社の採用する原価計算方法に基づいて計上される原価差額は、一般に公正妥当と認められる原価計算の基準に従つて処理された結果に基づいて、売上原価又は棚卸資産の期末棚卸高に含めて記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、原価性を有しないと認められるものについては、営業外収益若しくは営業外費用として、又は特別利益若しくは特別損失として記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"97"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第九十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"98"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（引当金繰入額の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金繰入額は、その設定目的及び引当金繰入額であることを示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"98_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等の繰入額又は取崩額）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十八条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等の繰入れ又は取崩しがあるときは、当該繰入額又は取崩額は、特別損失又は特別利益として、当該繰入れ又は取崩しによるものであることを示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"98_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（リースに係る収益及び損益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十八条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる項目の金額は、その内容を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ファイナンス・リースに係る販売損益（売上高から売上原価を控除した純額をいう。第三百三条の二において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ファイナンス・リースに係るリース債権及びリース投資資産に対する受取利息相当額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["オペレーティング・リースに係る収益（貸手のリース料に含まれるものに限る。第三百三条の二において同じ。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項各号に掲げる項目に属する収益又は損益のそれぞれについては、他の収益又は損益の科目に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項各号に掲げる項目に属する収益又は損益が含まれる科目及び当該収益又は損益の金額をそれぞれ注記しなければならない。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　株主資本等変動計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"99"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本等変動計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第九十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書の記載方法は、本章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書は、様式第七号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"100"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本等変動計算書の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書は、株主資本、評価・換算差額等、株式引受権及び新株予約権に分類して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書は、適切な項目に区分し、当該項目を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["当該項目及び科目は、前事業年度末及び当事業年度末の貸借対照表における純資産の部の項目及び科目と整合していなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　株主資本"]},{"tag":"Article","attr":{"Num":"101"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本に記載される科目の当事業年度変動額は、変動事由ごとに記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金の配当は、その他資本剰余金又はその他利益剰余金の変動事由として表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純利益金額又は当期純損失金額は、その他利益剰余金の変動事由として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"102"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他利益剰余金は、第百条第二項の規定にかかわらず、科目ごとの記載に代えて、その他利益剰余金の合計額を当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、科目ごとのそれぞれの金額を注記するものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"Article","attr":{"Num":"103"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等に記載される科目は、当事業年度変動額を一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"104"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等は、第百条第二項の規定にかかわらず、科目ごとの記載に代えて、評価・換算差額等の合計額を当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、科目ごとのそれぞれの金額を注記するものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3_2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節の二　株式引受権"]},{"tag":"Article","attr":{"Num":"104_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式引受権は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["株式引受権の当事業年度変動額は、一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　新株予約権"]},{"tag":"Article","attr":{"Num":"105"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権は、当事業年度期首残高、当事業年度変動額及び当事業年度末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新株予約権の当事業年度変動額は、一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　注記事項"]},{"tag":"Article","attr":{"Num":"106"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（発行済株式に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["発行済株式の種類及び総数については、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["発行済株式の種類ごとに、当事業年度期首及び当事業年度末の発行済株式総数並びに当事業年度に増加又は減少した発行済株式数"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["発行済株式の種類ごとの変動事由の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"107"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己株式の種類及び株式数については、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己株式の種類ごとに、当事業年度期首及び当事業年度末の自己株式数並びに当事業年度に増加又は減少した自己株式数"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己株式の種類ごとの変動事由の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"108"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権等に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権については、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権の目的となる株式の種類"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権の目的となる株式の数"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権の事業年度末残高"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号及び第二号に掲げる事項は、新株予約権がストック・オプション又は自社株式オプションとして付与されている場合には、記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項第二号の株式の数は、新株予約権の目的となる株式の種類ごとに、新株予約権の目的となる株式の当事業年度期首及び当事業年度末の数、当事業年度に増加及び減少する株式の数並びに変動事由の概要を記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、新株予約権が権利行使されたものと仮定した場合の増加株式数の、当事業年度末の発行済株式総数（自己株式を保有しているときは、当該自己株式の株式数を控除した株式数）に対する割合に重要性が乏しい場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定は、自己新株予約権について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項から前項までに定める事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"109"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（配当に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["配当については、次の各号に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["配当財産が金銭の場合には、株式の種類ごとの配当金の総額、一株当たり配当額、基準日及び効力発生日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["配当財産が金銭以外の場合には、株式の種類ごとの配当財産の種類及び帳簿価額（剰余金の配当をした日においてその時の時価を付した場合にあつては、当該時価を付した後の帳簿価額）、一株当たり配当額、基準日並びに効力発生日"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["基準日が当事業年度に属する配当のうち、配当の効力発生日が翌事業年度となるものについては、配当の原資及び前二号に準ずる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる事項は、財務諸表提出会社が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　雑則"]},{"tag":"Article","attr":{"Num":"109_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百九条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定法人が、株主資本等変動計算書を作成する場合において、この編の規定により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　キャッシュ・フロー計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"110"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（キャッシュ・フロー計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書の記載方法は、本章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書は、様式第八号又は第九号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"111"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（キャッシュ・フロー計算書の作成の対象）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書は、連結財務諸表を作成していない会社が作成するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"112"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（キャッシュ・フロー計算書の表示区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書には、次の各号に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物に係る換算差額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の増加額又は減少額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の期首残高"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の期末残高"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　キャッシュ・フロー計算書の記載方法"]},{"tag":"Article","attr":{"Num":"113"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業活動によるキャッシュ・フローの表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前条第一号に掲げる営業活動によるキャッシュ・フローの区分には、次の各号に掲げるいずれかの方法により、営業利益又は営業損失の計算の対象となつた取引に係るキャッシュ・フロー並びに投資活動及び財務活動以外の取引に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収入、原材料又は商品の仕入れによる支出、人件費の支出その他適当と認められる項目に分けて主要な取引ごとにキャッシュ・フローを総額により表示する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純利益金額又は税引前当期純損失金額に、次に掲げる項目を加算又は減算して表示する方法"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書に収益又は費用として計上されている項目のうち資金の増加又は減少を伴わない項目"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上債権、棚卸資産、仕入債務その他営業活動により生じた資産及び負債の増加額又は減少額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書に収益又は費用として計上されている項目のうち投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの区分に含まれる項目"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"114"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資活動によるキャッシュ・フローの表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、有価証券（現金同等物を除く。以下この条において同じ。）の取得による支出、有価証券の売却による収入、有形固定資産の取得による支出、有形固定資産の売却による収入、投資有価証券の取得による支出、投資有価証券の売却による収入、貸付けによる支出、貸付金の回収による収入その他投資活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"115"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務活動によるキャッシュ・フローの表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第百十二条第三号に掲げる財務活動によるキャッシュ・フローの区分には、主要な取引ごとにキャッシュ・フローを総額により表示する方法により、短期借入れによる収入、短期借入金の返済による支出、長期借入れによる収入、長期借入金の返済による支出、社債の発行による収入、社債の償還による支出、株式の発行による収入、自己株式の取得による支出その他財務活動に係るキャッシュ・フローを、その内容を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その金額が少額なもので一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"116"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（現金及び現金同等物に係る換算差額等の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百十二条第四号に掲げる現金及び現金同等物に係る換算差額の区分には、外貨建ての資金の円貨への換算による差額を記載するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百十二条第五号に掲げる現金及び現金同等物の増加額又は減少額の区分には、営業活動によるキャッシュ・フロー、投資活動によるキャッシュ・フロー及び財務活動によるキャッシュ・フローの収支差額の合計額に前項に規定する外貨建ての資金の円貨への換算による差額を加算又は減算した額を記載するものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　雑則"]},{"tag":"Article","attr":{"Num":"117"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（利息及び配当金に係るキャッシュ・フローの表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息及び配当金に係るキャッシュ・フローは、次の各号に掲げるいずれかの方法により記載するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息及び配当金の受取額並びに利息の支払額は第百十二条第一号に掲げる営業活動によるキャッシュ・フローの区分に記載し、配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息及び配当金の受取額は第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分に記載し、利息及び配当金の支払額は同条第三号に掲げる財務活動によるキャッシュ・フローの区分に記載する方法"]}]}]}]}]},{"tag":"Article","attr":{"Num":"118"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等に係るキャッシュ・フローの表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等に係るキャッシュ・フローは、第百十二条第二号に掲げる投資活動によるキャッシュ・フローの区分にその内容を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"119"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（キャッシュ・フロー計算書に関する注記事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第百十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書には、次の各号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二号に掲げる事項については、同号に規定する資産及び負債の金額の重要性が乏しい場合には、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の期末残高と貸借対照表に掲記されている科目の金額との関係"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物を対価とする事業の譲受け若しくは譲渡又は合併等を行つた場合には、当該事業の譲受け若しくは譲渡又は合併等により増加又は減少した資産及び負債の主な内訳"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な非資金取引の内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第三号に掲げる非資金取引とは、社債の償還と引換えによる新株予約権付社債に付された新株予約権の行使、使用権資産の取得、株式の発行等による資産（現金及び現金同等物を除く。）の取得及び合併、現物出資による株式の取得又は資産の交換、その他資金の増加又は減少を伴わない取引であつて、かつ、翌事業年度以降のキャッシュ・フローに重要な影響を与えるものをいう。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　附属明細表"]},{"tag":"Article","attr":{"Num":"120"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（附属明細表の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["附属明細表の記載方法は、本章の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"121"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（附属明細表の種類）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["附属明細表の種類は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産等明細表"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債明細表"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金等明細表"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務明細表"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に掲げる附属明細表の様式は、様式第十号から第十五号までに定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社（法第二十四条第一項第一号又は第二号に掲げる有価証券の発行者に限る。）は、第一項第一号に掲げる附属明細表については、作成を要しない（次条及び第百二十三条第一号に規定する場合を除く。）。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社が連結財務諸表を作成している場合には、第一項第三号、第四号及び第六号に掲げる附属明細表については、作成を要しない（次条及び第百二十三条第一号に規定する場合を除く。）。"]}]}]}]},{"tag":"Article","attr":{"Num":"122"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定事業を営む会社の附属明細表）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["別記事業を営む株式会社又は指定法人のうち次の各号に掲げるものが法の規定により提出する附属明細表の用語、様式及び作成方法は、当該各号の定めるところによる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該株式会社又は指定法人が連結財務諸表を作成している場合には、前条第一項第三号、第四号及び第六号に掲げる附属明細表又はこれらに相当する附属明細表については、作成を要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設業法施行規則（昭和二十四年建設省令第十四号）、金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）、鉄道事業会計規則又は自動車道事業会計規則の適用を受ける株式会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["銀行法施行規則（昭和五十七年大蔵省令第十号）、長期信用銀行法施行規則（昭和五十七年大蔵省令第十三号）、経済産業省・財務省・内閣府関係株式会社商工組合中央金庫法施行規則（平成二十年内閣府・財務省・経済産業省令第一号）、株式会社日本政策金融公庫の会計に関する省令（平成二十年財務省、厚生労働省、農林水産省、経済産業省令第三号）、株式会社日本政策投資銀行の会計に関する省令（平成二十年財務省令第六十号）又は株式会社国際協力銀行の会計に関する省令（平成二十四年財務省令第十五号）の適用を受ける株式会社及び農林中央金庫法施行規則（平成十三年内閣府・農林水産省令第十六号）、協同組合による金融事業に関する法律施行規則（平成五年大蔵省令第十号）、信用金庫法施行規則（昭和五十七年大蔵省令第十五号）又は労働金庫法施行規則（昭和五十七年大蔵省・労働省令第一号）の適用を受ける指定法人については、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["海運企業財務諸表準則（昭和二十九年運輸省告示第四百三十一号）の適用を受ける株式会社については、同準則に定める海運業収益及び費用明細表を作成するとともに、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["公共工事の前払金保証事業に関する法律施行規則（昭和二十七年建設省令第二十三号）の適用を受ける株式会社については、同令に定める別表中の有価証券明細表及び信託有価証券明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、有価証券明細表及び信託有価証券明細表に記載する有価証券の種類及び銘柄については、株式は発行会社の事業の種類別に、その他のものは法第二条第一項に規定する有価証券の種類別に要約して記載することができる。"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["保険業法施行規則（平成八年大蔵省令第五号）の適用を受ける株式会社又は指定法人については、同令に定める書式による事業費明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとし、株式会社日本貿易保険の会計に関する省令（平成二十九年経済産業省令第二十七号）の適用を受ける株式会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気通信事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第四号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務明細表"]}]}]}]},{"tag":"Item","attr":{"Num":"6_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["六の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ガス事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第三号、第四号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産期中増減明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産期中増減明細表（無形固定資産再掲）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["減価償却費等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期投資及び短期投資明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金、長期未払債務、リース負債、雑固定負債及びコマーシャル・ペーパー明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特定目的会社の計算に関する規則（平成十八年内閣府令第四十四号）の適用を受ける特定目的会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産（資産流動化法第二条第一項に規定する特定資産をいう。以下この号及び次条第一号において同じ。）をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資法人の計算に関する規則（平成十八年内閣府令第四十七号）の適用を受ける投資法人については、同令に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表のうち総括表、その他特定資産（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第一項に規定する特定資産をいう。次条第二号において同じ。）の明細表、投資法人債明細表並びに借入金明細表を作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特定金融会社等の会計の整理に関する内閣府令の適用を受ける株式会社又は指定法人については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、前各号に掲げる株式会社又は指定法人に該当する場合には、当該各号に規定するところにより作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["高速道路事業等会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち固定資産等明細表並びに社債、長期借入金及び短期借入金の増減明細表を作成するとともに、前条第一項第一号、第五号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける医療法人については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社会医療法人債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける学校法人等（私立学校法（昭和二十四年法律第二百七十号）第三条に規定する学校法人又は同法第百五十二条第五項に規定する法人をいう。別記第二十一号において同じ。）については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学校債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"123"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定信託財産の附属明細表）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定信託財産の附属明細表の用語、様式及び作成方法は、次の各号の定めるところによる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特定目的信託財産計算規則の適用を受ける特定信託財産については、第百二十一条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託財産計算規則の適用を受ける特定信託財産については、投資信託財産計算規則に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表、その他特定資産の明細表及び借入金明細表を作成するものとする。"]}]}]}]}]},{"tag":"Article","attr":{"Num":"124"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（附属明細表の作成の省略）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券の金額が資産の総額の百分の一以下である場合には、第百二十一条第一項第一号の附属明細表の作成を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"125"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度期首及び当該事業年度末における短期借入金、長期借入金、リース負債及びその他の負債であつて、金利の負担を伴うもの（社債を除く。）の金額が当該事業年度期首及び当該事業年度末における負債及び純資産の合計額の百分の一以下である場合には、第百二十一条第一項第四号の附属明細表の作成を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"125_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百二十五条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度期首及び当該事業年度末における資産除去債務の金額が当該事業年度期首及び当該事業年度末における負債及び純資産の合計額の百分の一以下である場合には、第百二十一条第一項第六号の附属明細表の作成を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"126"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第百二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三条の規定により附属明細表の作成を省略した場合には、その旨を注記しなければならない。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"7"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第七章　特例財務諸表提出会社の財務諸表"]},{"tag":"Article","attr":{"Num":"127"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特例財務諸表提出会社の財務諸表の作成基準）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特例財務諸表提出会社が作成する財務諸表の様式は、前各章の規定にかかわらず、次の各号の区分に応じ、当該各号に定める様式によることができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["様式第五号の二"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["様式第六号の二"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["様式第七号の二"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産等明細表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["様式第十一号の二"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["様式第十四号の二"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特例財務諸表提出会社は、次の各号に掲げる規定にかかわらず、当該各号に定める事項の注記をもつて当該各号に掲げる規定の注記に代えることができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二の三"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則（平成十八年法務省令第十三号）第百一条各号に掲げる事項（重要性の乏しいものを除く。）"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の三の四"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百二条の三第一項各号に掲げる事項（重要性の乏しいものを除く。）"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の三の五"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百二条の四各号に掲げる事項（重要性の乏しいものを除く。）"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十八条及び第三十二条の二"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百三条第九号に掲げる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十九条及び第五十五条"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百三条第六号に掲げる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十三条"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百三条第一号に掲げる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十八条"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百三条第五号に掲げる事項"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七十四条、第八十八条、第九十一条及び第九十四条"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社計算規則第百四条に規定する関係会社との営業取引による取引高の総額及び営業取引以外の取引による取引高の総額"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"128"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特例財務諸表提出会社に該当する旨の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特例財務諸表提出会社が前条の規定により財務諸表を作成した場合には、次に掲げる事項を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特例財務諸表提出会社に該当する旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条の規定により財務諸表を作成している旨"]}]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"3"},"children":[{"tag":"PartTitle","attr":{},"children":["第三編　第一種中間財務諸表"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"Article","attr":{"Num":"129"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（第一種中間財務諸表作成の一般原則）"]},{"tag":"ArticleTitle","attr":{},"children":["第百二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表は、原則として財務諸表の作成に当たつて適用される会計処理の原則及び手続に準拠して作成されなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る財務諸表及び前中間会計期間に係る第一種中間財務諸表の作成のために採用した会計処理の原則及び手続は、正当な理由により変更を行う場合を除き、当中間会計期間において継続して適用しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表の表示方法は、正当な理由により変更を行う場合を除き、継続して適用しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"130"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（比較情報の作成）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る第一種中間財務諸表は、当該第一種中間財務諸表の一部を構成するものとして比較情報（次の各号に掲げる第一種中間財務諸表の区分に応じ、当該第一種中間財務諸表に記載された事項に対応するものとして当該各号に定める事項をいう。）を含めて作成しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前中間会計期間に係る事項"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前中間会計期間に係る事項"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"131"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等に伴う会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計基準等の改正等に伴い重要な会計方針の変更を行つた場合（当該会計基準等に遡及適用に係る経過措置が規定されていない場合に限る。）には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する前中間会計期間における影響額及びその他の重要な項目に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する影響額及びその他の重要な項目に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計基準等に規定されている遡及適用に関する経過措置に従つて会計処理を行つた場合において、遡及適用を行つていないときは、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該経過措置に従つて会計処理を行つた旨及び当該経過措置の概要"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する影響額及びその他の重要な項目に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項第三号及び前項第四号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"132"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等以外の正当な理由による会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計基準等の改正等以外の正当な理由により重要な会計方針の変更を行つた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する前中間会計期間における影響額及びその他の重要な項目に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する影響額及びその他の重要な項目に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第三号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度において会計基準等の改正等以外の正当な理由により重要な会計方針の変更を行つており、かつ、当中間会計期間に係る第一種中間財務諸表に含まれる比較情報に適用した会計方針と前中間会計期間に係る第一種中間財務諸表に適用した会計方針との間に相違がみられる場合には、その旨を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"133"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計上の見積りの変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りについて重要な変更を行つた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する影響額及びその他の重要な項目に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"134"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計方針の変更を会計上の見積りの変更と区別することが困難な場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な会計方針の変更を行つた場合において、当該重要な会計方針の変更を会計上の見積りの変更と区別することが困難なときは、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する影響額及びその他の重要な項目に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第三号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"135"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（修正再表示に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["修正再表示を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純損益金額に対する前中間会計期間における影響額及びその他の重要な項目に対する影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"136"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（第一種中間財務諸表の作成に特有の会計処理に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["一般に公正妥当と認められる企業会計の基準に従い、第一種中間財務諸表の作成に特有の会計処理を適用した場合には、その旨及びその内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性が乏しい場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"137"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な後発事象の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日後、第一種中間財務諸表提出会社の当該第一種中間財務諸表に係る中間会計期間が属する事業年度（当該中間会計期間を除く。）以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象が発生したときは、当該事象を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"138"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金融商品に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["金融商品（リース負債を除く。以下この項から第四項までにおいて同じ。）については、当該金融商品に関する中間貸借対照表の科目ごとに、会社の事業の運営において重要なものとなつており、かつ、中間貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、中間貸借対照表の科目ごとの中間貸借対照表日における中間貸借対照表計上額、時価及び当該中間貸借対照表計上額と当該時価との差額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該中間貸借対照表計上額と時価との差額及び前事業年度に係る貸借対照表計上額と時価との差額に重要性が乏しい場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項本文の規定にかかわらず、中間貸借対照表の科目ごとの中間貸借対照表日における金融商品の時価について、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時価で中間貸借対照表に計上している金融商品については、当該金融商品に関する中間貸借対照表の科目ごとに、会社の事業の運営において重要なものとなつており、かつ、当該金融商品を適切な項目に区分し、その項目ごとに、当該金融商品の時価を当該時価の算定に重要な影響を与える時価の算定に係るインプットが属するレベルに応じて分類し、それぞれの金額に前事業年度の末日に比して著しい変動が認められる場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該項目ごとの次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日におけるレベル一に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日におけるレベル二に分類された金融商品の時価の合計額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日におけるレベル三に分類された金融商品の時価の合計額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号ロ又はハの規定により注記した金融商品の時価の算定に用いる評価技法又はその適用を変更した場合には、その旨及びその理由"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、中間貸借対照表に計上している金融商品を適切な項目に区分し、その項目ごとの中間貸借対照表日における金融商品の時価について、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項本文及び第二項の規定にかかわらず、中間貸借対照表日における市場価格のない株式、出資金その他これらに準ずる金融商品については、第一項本文に定める事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨並びに当該金融商品の概要及び中間貸借対照表計上額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一項本文及び第二項の規定にかかわらず、中間貸借対照表に持分相当額を純額で計上する組合その他これに準ずる事業体（外国におけるこれらに相当するものを含む。以下この項において「組合等」という。）への出資については、第一項本文に定める事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨及び当該出資の中間貸借対照表計上額の合計額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"3","WritingMode":"vertical"},"children":["ただし、組合等の構成資産に含まれる全ての市場価格のない株式について時価をもつて評価し、組合等への出資者の会計処理の基礎とする取扱いを行つている場合には、その旨、当該取扱いを行う組合等の選択に関する方針及び当該取扱いを行つている組合等への出資の中間貸借対照表計上額の合計額を併せて注記するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託等について、一般に公正妥当と認められる企業会計の基準に従い、投資信託等の基準価額を時価とみなす場合には、第一項本文に定める事項の記載については、当該投資信託等が含まれている旨を注記しなければならない（当該投資信託等の中間貸借対照表計上額の合計額に重要性が乏しい場合を除く。）。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三項及び第四項の規定にかかわらず、投資信託等について、一般に公正妥当と認められる企業会計の基準に従い、投資信託等の基準価額を時価とみなす場合には、第三項各号に掲げる事項の記載を要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨及び当該投資信託等の中間貸借対照表計上額の合計額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"139"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有価証券に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百三十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前条に定める事項のほか、有価証券（次の各号に掲げる有価証券に限る。）については、当該有価証券が会社の事業の運営において重要なものとなつており、かつ、当該有価証券の中間貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["満期保有目的の債券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日における中間貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日における時価"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日における中間貸借対照表計上額と時価との差額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式、債券その他の有価証券の種類ごとの次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得原価"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日における中間貸借対照表計上額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日における中間貸借対照表計上額と取得原価との差額"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"140"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（デリバティブ取引に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第百三十八条に規定する事項のほか、デリバティブ取引（ヘッジ会計が適用されているものを除くことができる。）については、当該取引が会社の事業の運営において重要なものとなつており、かつ、当該取引の契約額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、取引の対象物の種類ごとの中間貸借対照表日における契約額又は契約において定められた元本相当額、時価及び評価損益を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項は、取引の種類に区分して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"141"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税効果会計の適用）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等については、税効果会計（中間貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の中間純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下この編及び次編において同じ。）を適用して第一種中間財務諸表を作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"142"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（持分法損益等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["関連会社を有している場合には、当該関連会社に対する投資の金額並びに当該投資に対して持分法を適用した場合の投資の金額及び投資利益又は投資損失の金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"143"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取得による企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において他の企業又は企業を構成する事業の取得による企業結合が行われた場合（次条第一項に定める場合を除く。）には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業結合の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書に含まれる被取得企業又は取得した事業の業績の期間"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被取得企業又は取得した事業の取得原価及び対価の種類ごとの内訳"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["発生したのれんの金額、発生原因、償却方法及び償却期間又は負ののれん発生益の金額及び発生原因"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる発生したのれんの金額又は負ののれん発生益の金額が暫定的に算定された金額である場合には、その旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項ただし書の規定にかかわらず、当中間会計期間における個々の企業結合に係る取引に重要性は乏しいが、当中間会計期間における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第六号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日までに行われた企業結合に係る暫定的な会計処理の確定が行われた中間会計期間においては、当該確定した旨並びに第一項第五号に掲げる発生したのれんの金額又は負ののれんの発生益の金額に係る見直しの内容及び金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同項ただし書の規定により注記を省略している場合は、注記することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる暫定的な会計処理の確定に伴い、第一種中間財務諸表に含まれる比較情報において取得原価の当初配分額に重要な見直しが反映されている場合には、当該見直しの内容及び金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"144"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（逆取得となる企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において逆取得となる企業結合が行われた場合には、前条第一項各号に掲げる事項に準ずる事項並びに当該企業結合にパーチェス法を適用したとしたときに中間貸借対照表及び中間損益計算書に及ぼす影響の概算額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により注記した場合は、企業結合が行われた中間会計期間の末日後においても、影響の概算額に重要性が乏しくなつた場合を除き、同項に規定する事項及び影響の概算額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、第八条の十八第三項第二号から第四号までに掲げる企業結合において、同項第二号から第四号までに定める企業が連結財務諸表を作成している場合には、記載することを要しない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"145"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共通支配下の取引等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において共通支配下の取引等が行われた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社株式を追加取得した場合には、第百四十三条第一項第三号及び第四号に掲げる事項に準ずる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、共通支配下の取引等に重要性が乏しい場合には、注記を省略することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当中間会計期間における個々の共通支配下の取引等に重要性は乏しいが、当中間会計期間における複数の共通支配下の取引等全体に重要性がある場合には、同項各号に掲げる事項を当該企業結合に係る取引全体について注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社が親会社を吸収合併した場合で、子会社が第一種中間連結財務諸表を作成していないときは、親会社が子会社を吸収合併したものとした場合の中間貸借対照表及び当中間会計期間に係る中間損益計算書に及ぼす影響の概算額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により注記した場合は、企業結合が行われた中間会計期間の末日後においても、影響の概算額に重要性が乏しくなつた場合を除き、同項に規定する影響の概算額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"146"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共同支配企業の形成の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において共同支配企業の形成を行つた場合には、前条第一項第一号及び第二号に掲げる事項に準ずる事項を記載しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同項第一号に掲げる事項に準ずる事項を記載するときは、企業結合を共同支配企業の形成と判定した理由を記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、共同支配企業の形成に係る取引に重要性が乏しい場合には、注記を省略することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当中間会計期間における個々の共同支配企業の形成に係る取引に重要性は乏しいが、当中間会計期間における複数の共同支配企業の形成に係る取引全体に重要性がある場合には、同項に定める事項を当該企業結合に係る取引全体について注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"147"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離元企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において重要な事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、分離元企業は、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業分離の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要としてイ又はロに定める事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識した場合には、その金額、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識しなかつた場合には、その旨、受取対価の種類、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離した事業が含まれていた報告セグメントの名称"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書に計上されている分離した事業に係る損益の概算額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["移転損益を認識した事業分離において分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間における個々の事業分離に係る取引に重要性は乏しいが、当中間会計期間における複数の事業分離に係る取引全体に重要性がある場合には、第一項の規定にかかわらず、同項第一号及び第二号に掲げる事項を当該事業分離に係る取引全体について注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"148"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離先企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実施した会計処理の概要"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["分離元企業から引き継いだ資産、負債及び純資産の内訳"]}]}]}]}]},{"tag":"Article","attr":{"Num":"149"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（継続企業の前提に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百四十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日において、継続企業の前提に重要な疑義を生じさせるような事象又は状況が存在する場合であつて、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、中間貸借対照表日後において、当該重要な不確実性が認められなくなつた場合は、注記することを要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況が存在する旨及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況を解消し、又は改善するための対応策"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性が認められる旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性の影響を第一種中間財務諸表に反映しているか否かの別"]}]}]}]}]},{"tag":"Article","attr":{"Num":"150"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（追加情報の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編において特に定める注記のほか、第一種中間財務諸表提出会社の利害関係人が、第一種中間財務諸表に係る中間会計期間が属する事業年度に関する会社の財政状態、経営成績及びキャッシュ・フローの状況について適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"151"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（セグメント情報等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["セグメント情報については、次に掲げる事項を様式第十六号に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントごとの売上高及び利益又は損失の金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる利益又は損失の金額の合計額と当該項目に相当する科目ごとの中間損益計算書計上額との差額及び当該差額の主な内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントごとの資産の金額が変動する要因となつた事象の概要（前事業年度の末日に比して著しい変動が認められる場合に限る。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において報告セグメントの変更又は報告セグメントに係る利益若しくは損失の金額の算定方法（次項において「報告セグメントに係る算定方法」という。）の重要な変更があつた場合には、その内容を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度において報告セグメントの変更又は報告セグメントに係る算定方法の重要な変更があり、かつ、前中間会計期間における報告セグメント又は報告セグメントに係る算定方法と当中間会計期間におけるこれらの事項との間に相違がみられる場合には、その旨並びに前中間会計期間に係る第一項第一号及び第二号に掲げる金額（当中間会計期間における報告セグメント及び報告セグメントに係る算定方法に基づいて算定したものに限る。）を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の場合において、正確な金額を算定することが困難なときは、同項に規定する金額に代えて、適当な方法により概算額を注記することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金額を算定することが困難な場合には、同項に規定する金額に代えて、その旨及びその理由を注記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において、固定資産に係る重要な減損損失を認識した場合、のれんの金額に重要な変動が生じた場合又は重要な負ののれん発生益を認識した場合には、報告セグメントごとにその概要を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"152"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益認識に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る顧客との契約から生じる収益については、当該収益及び当該契約から生じるキャッシュ・フローの性質、金額、時期及び不確実性に影響を及ぼす主要な要因に基づく区分に当該収益を分解した情報であつて、投資者その他の第一種中間財務諸表の利用者の理解に資するものを注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する事項について、この編の規定により注記すべき事項において同一の内容が記載される場合には、その旨を記載し、同項に規定する事項の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"153"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百三十一条から第百三十六条までの規定による注記は、中間キャッシュ・フロー計算書の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この編（第百三十一条から第百三十六条までを除く。）の規定による注記は、脚注（当該注記に係る事項が記載されている第一種中間財務諸表中の表又は計算書の末尾に記載することをいう。）として記載することが適当と認められるものを除き、第百三十一条から第百三十六条までの規定による注記の次に記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの規定による注記と関係がある事項については、これと併せて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百四十九条の規定による注記は、前項の規定にかかわらず、中間キャッシュ・フロー計算書の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、第百三十一条から第百三十六条までの規定による注記は、第一項の規定にかかわらず、第百四十九条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"154"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金額の表示の単位）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　中間貸借対照表"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"155"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間貸借対照表の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表は、様式第十七号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"156"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産、負債及び純資産の分類記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産、負債及び純資産は、それぞれ資産の部、負債の部及び純資産の部に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"157"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（科目の記載の配列）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産及び負債の科目の記載の配列は、流動性配列法によるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"Article","attr":{"Num":"158"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産は、流動資産、固定資産及び繰延資産に分類し、更に、固定資産に属する資産は、有形固定資産、無形固定資産及び投資その他の資産に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"159"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第百五十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十五条から第十六条の二まで、第二十二条、第二十七条、第三十一条から第三十一条の四まで及び第三十六条の規定は、流動資産、有形固定資産、無形固定資産、投資その他の資産及び繰延資産の範囲について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第十五条から第十六条の二までの規定中「一年内」とあるのは、「中間貸借対照表日の翌日から起算して一年以内の日」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"160"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該項目に属する資産の金額が資産の総額の百分の一以下のもので、他の項目に属する資産と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び預金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受取手形、売掛金及び契約資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品及び製品（半製品を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["仕掛品"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原材料及び貯蔵品"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号の項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもつて別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第七号に掲げる項目に属する資産のうち、その金額が資産の総額の百分の十を超えるもの又は資産の総額の百分の十以下であつても区分して表示することが適切であるものについては、当該資産を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項本文の規定にかかわらず、同項第四号から第六号までに掲げる項目に属する資産については、棚卸資産の科目をもつて一括して掲記することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、当該項目に属する資産の科目及びその金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"161"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十条（第三項を除く。）の規定は、流動資産に属する資産に係る引当金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"162"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["有形固定資産に属する資産は、これを一括し、有形固定資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、有形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、有形固定資産に属する資産のうちに、その金額が資産の総額の百分の十を超えるものがある場合又は資産の総額の百分の十以下であつても区分して表示することが適切な場合には、当該資産を他の有形固定資産と区分し、それぞれの資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"163"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の減価償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産に対する減価償却累計額は、次に掲げる方法のいずれかにより掲記又は表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産又は各資産科目に対する控除科目として、減価償却累計額の科目をもつて掲記する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各資産科目に対する控除科目として一括して掲記する方法"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産又は各資産の金額から直接控除し、その控除残高を当該有形固定資産又は各資産の金額として表示する方法"]}]}]}]}]},{"tag":"Article","attr":{"Num":"164"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の減損損失累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十六条の二（第四項及び第五項を除く。）の規定は、有形固定資産に対する減損損失累計額について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"165"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["無形固定資産に属する資産は、これを一括し、無形固定資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、無形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百六十二条第二項の規定は、無形固定資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"166"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の減価償却累計額等の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十条の規定は、無形固定資産に対する減価償却累計額及び減損損失累計額について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"167"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["投資その他の資産に属する資産は、これを一括し、投資その他の資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、投資その他の資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百六十二条第二項の規定は、投資その他の資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"168"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十四条において準用する第二十条（第三項を除く。）の規定は、投資その他の資産に属する資産に係る引当金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"169"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百六十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["繰延資産に属する資産は、これを一括し、繰延資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、繰延資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百六十二条第二項の規定は、繰延資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"170"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十八条の規定は、繰延資産に対する償却累計額について準用する。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"Article","attr":{"Num":"171"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債は、流動負債及び固定負債に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"172"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各負債の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十七条から第四十八条の三まで及び第五十一条から第五十一条の四までの規定は、流動負債及び固定負債の範囲について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第四十七条、第四十八条の二及び第四十八条の三の規定中「一年内」とあるのは、「中間貸借対照表日の翌日から起算して一年以内の日」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"173"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第四号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支払手形及び買掛金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["短期借入金（株主、役員又は従業員からの短期借入金を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号に掲げる項目に属する負債で別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもつて別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第四号に掲げる引当金のうちに、その金額が負債及び純資産の合計額の百分の一を超えるものがある場合には、当該引当金の設定目的を示す名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第六号に掲げる項目に属する負債のうち、その金額が負債及び純資産の合計額の百分の十を超えるもの又は負債及び純資産の合計額の百分の十以下であつても区分して表示することが適切であるものについては、当該負債を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"174"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（固定負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第四号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもつて一括して掲記することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期借入金（株主、役員又は従業員からの長期借入金を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第三項の規定は、第一項第四号に掲げる引当金について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第四項の規定は、第一項第六号に掲げる項目に属する負債について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"175"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（偶発債務の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十八条の規定は、偶発債務について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"176"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産及び工事損失引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同一の工事契約に係る棚卸資産及び工事損失引当金がある場合には、次に掲げる方法のいずれかにより表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["棚卸資産及び工事損失引当金をそれぞれ流動資産及び流動負債に表示する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["棚卸資産及び工事損失引当金を相殺した差額を流動資産又は流動負債に表示する方法"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"Article","attr":{"Num":"177"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（純資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産は、株主資本、評価・換算差額等、株式引受権及び新株予約権に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"178"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本の分類及び区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本は、資本金、資本剰余金及び利益剰余金に分類し、それぞれ資本金、資本剰余金及び利益剰余金の科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十一条の規定は、資本金について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十二条第一項の規定は、申込期日経過後における新株式申込証拠金について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十六条の規定は、自己株式について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十六条の二の規定は、自己株式申込証拠金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"179"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（評価・換算差額等の分類及び区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百七十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十七条の規定は、評価・換算差額等について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"180"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株式引受権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十七条の二の規定は、株式引受権について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"181"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十八条の規定は、新株予約権について準用する。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　雑則"]},{"tag":"Article","attr":{"Num":"182"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等は、第百五十七条及び第百七十一条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の準備金等については、当該準備金等の設定目的を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"183"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（別記事業の資産及び負債の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別記事業を営む会社が中間貸借対照表を作成する場合においてその資産及び負債についてこの編の規定により記載することが適当でないと認められるときは、当該別記事業を営む会社は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において資産及び負債の科目を一括し、又は区分して掲記する基準は、この編の定めるところに準ずるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"184"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定法人の純資産の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定法人が中間貸借対照表を作成する場合においてその純資産についてこの編の規定により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において準拠した法令又は準則を注記しなければならない。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　中間損益計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"185"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間損益計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書は、様式第十八号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"186"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益及び費用の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益又は費用は、次に掲げる項目を示す名称を付した科目に分類して記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別損失"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"Article","attr":{"Num":"187"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上高の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高は、売上高を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"188"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上原価の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価は、売上原価を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"189"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上総損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百八十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高と売上原価との差額は、売上総利益金額又は売上総損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"Article","attr":{"Num":"190"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（販売費及び一般管理費の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費は、適当と認められる費目に分類し、当該費用を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、販売費の科目若しくは一般管理費の科目又は販売費及び一般管理費の科目に一括して掲記し、その主要な費目及びその金額を注記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項ただし書に規定する主要な費目とは、引当金繰入額（その金額が少額であるものを除く。）及びこれ以外の費目でその金額が販売費及び一般管理費の合計額の百分の二十を超える費用又は販売費及び一般管理費の合計額の百分の二十以下であつても区分して表示することが適切と認められる費用をいう。"]}]}]}]},{"tag":"Article","attr":{"Num":"191"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上総利益金額又は売上総損失金額に販売費及び一般管理費の総額を加減した額は、営業利益金額又は営業損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"Article","attr":{"Num":"192"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外収益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外収益に属する収益は、受取利息（有価証券利息を含む。）、受取配当金、有価証券売却益その他の項目の区分に従い、当該収益を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各収益のうち、その金額が営業外収益の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該収益を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"193"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外費用の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外費用に属する費用は、支払利息（社債利息を含む。）、有価証券売却損その他の項目の区分に従い、当該費用を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各費用のうち、その金額が営業外費用の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該費用を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"194"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経常損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業利益金額又は営業損失金額に営業外収益の総額及び営業外費用の総額を加減した額は、経常利益金額又は経常損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"Article","attr":{"Num":"195"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別利益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別利益に属する利益は、固定資産売却益、負ののれん発生益その他の項目の区分に従い、当該利益を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各利益のうち、その金額が特別利益の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該利益を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"196"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別損失の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別損失に属する損失は、固定資産売却損、減損損失、災害による損失その他の項目の区分に従い、当該損失を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、各損失のうち、その金額が特別損失の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該損失を一括して示す名称を付した科目をもつて掲記することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"197"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税引前中間純損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常利益金額又は経常損失金額に特別利益の総額及び特別損失の総額を加減した額は、税引前中間純利益金額又は税引前中間純損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　中間純利益又は中間純損失"]},{"tag":"Article","attr":{"Num":"198"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間純利益又は中間純損失）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる項目の金額は、その内容を示す名称を付した科目をもつて、税引前中間純利益金額又は税引前中間純損失金額の次に記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る法人税、住民税及び事業税（次号に掲げる項目に該当するものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る国際最低課税額に対する法人税等"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等調整額（税効果会計の適用により計上される第一号の法人税、住民税及び事業税の調整額をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項各号に掲げる項目については、当該項目を一括して記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第二号に掲げる項目の金額の重要性が乏しい場合を除き、当該金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純利益金額又は税引前中間純損失金額に第一項各号に掲げる項目（前項の規定により当該項目を一括して記載する場合にあつては、当該項目を一括したもの）の金額を加減した金額は、中間純利益金額又は中間純損失金額として記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前事業年度以前の事業年度に係る法人税、住民税及び事業税の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号及び第二号に掲げる項目（第二項の規定により第一項各号に掲げる項目を一括して記載する場合にあつては、当該項目を一括したもの）の次に、その内容を示す名称を付した科目をもつて記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの金額の重要性が乏しい場合には、同項第一号又は第二号に掲げる項目（第二項の規定により第一項各号に掲げる項目を一括して記載する場合にあつては、当該項目を一括したもの）の金額に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"199"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一株当たり中間純損益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第百九十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る一株当たり中間純利益金額又は中間純損失金額及びその算定上の基礎は、注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間又は中間貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり中間純利益金額又は中間純損失金額が算定されている旨"]}]}]}]}]},{"tag":"Article","attr":{"Num":"200"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（潜在株式調整後一株当たり中間純利益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る潜在株式調整後一株当たり中間純利益金額（潜在株式に係る権利が行使されることを仮定することにより算定した一株当たり中間純利益金額をいう。以下この条において同じ。）及びその算定上の基礎は、前条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間又は中間貸借対照表日後において株式併合又は株式分割が行われた場合には、前項の規定により注記すべき事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して潜在株式調整後一株当たり中間純利益金額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、潜在株式が存在しない場合、潜在株式調整後一株当たり中間純利益金額が一株当たり中間純利益金額を下回らない場合及び一株当たり中間純損失金額の場合には、その旨を記載し、潜在株式調整後一株当たり中間純利益金額の記載は要しないものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"Article","attr":{"Num":"201"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等の繰入額又は取崩額）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等の繰入れ又は取崩しがあるときは、当該繰入額又は取崩額は、特別損失又は特別利益として、当該繰入れ又は取崩しによるものであることを示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"202"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上高又は営業費用に著しい季節的変動がある場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業の性質上、売上高又は営業費用（売上原価並びに販売費及び一般管理費の合計をいう。）に著しい季節的変動がある場合には、中間損益計算書において、その状況を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"202_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（切放し法の適用に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る有価証券の減損処理又は棚卸資産の帳簿価額の切下げの方法として、切放し法を適用した場合には、その旨を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"203"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（別記事業の収益及び費用の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別記事業を営む会社が中間損益計算書を作成する場合においてその収益及び費用についてこの編の規定により記載することが適当でないと認められるときは、当該別記事業を営む会社は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において収益及び費用の科目を一括し、又は区分して掲記する基準は、この編の定めるところに準ずるものとする。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　中間キャッシュ・フロー計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"204"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書は、様式第十九号又は様式第二十号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"205"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書の表示区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書には、次の各号に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物に係る換算差額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の増加額又は減少額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の期首残高"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の中間期末残高"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　中間キャッシュ・フロー計算書の記載方法"]},{"tag":"Article","attr":{"Num":"206"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業活動によるキャッシュ・フローの表示方法等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百十三条から第百十八条までの規定は、中間キャッシュ・フロー計算書の記載方法について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第百十三条第二号中「税引前当期純利益金額又は税引前当期純損失金額」とあるのは「税引前中間純利益金額又は税引前中間純損失金額」と、同号イ及びハ中「損益計算書」とあるのは「中間損益計算書」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"207"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書に関する注記事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書には、現金及び現金同等物の中間期末残高と中間貸借対照表に掲記されている科目の金額との関係を注記しなければならない。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　株主資本等に関する注記"]},{"tag":"Article","attr":{"Num":"208"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（配当に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間において行われた配当については、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["配当財産が金銭の場合には、株式の種類ごとの配当金の総額、一株当たり配当額、基準日、効力発生日及び配当の原資"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["配当財産が金銭以外の場合には、株式の種類ごとの配当財産の種類及び帳簿価額、一株当たり配当額、基準日、効力発生日並びに配当の原資"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["基準日が当事業年度の開始の日から当中間会計期間末までに属する配当のうち、配当の効力発生日が当中間会計期間の末日後となるものについては、前二号に掲げる事項に準ずる事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"209"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本の金額に著しい変動があつた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本の金額に、前事業年度末に比して著しい変動があつた場合には、主な変動事由を注記しなければならない。"]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"4"},"children":[{"tag":"PartTitle","attr":{},"children":["第四編　第二種中間財務諸表"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"Article","attr":{"Num":"210"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（第二種中間財務諸表作成の一般原則）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表は、中間会計期間に係る第二種中間財務諸表提出会社の財政状態、経営成績及びキャッシュ・フローの状況に関して、有用な情報を提供するものでなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度において財務諸表作成のために採用した会計処理の原則及び手続は、正当な理由により変更を行う場合を除き、当中間会計期間において継続して適用しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の表示方法は、正当な理由により変更を行う場合を除き、継続して適用しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"211"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（比較情報の作成）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る第二種中間財務諸表は、当該第二種中間財務諸表の一部を構成するものとして比較情報（次の各号に掲げる第二種中間財務諸表の区分に応じ、当該第二種中間財務諸表に記載された事項に対応するものとして当該各号に定める事項をいう。）を含めて作成しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度に係る事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前中間会計期間に係る事項"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間株主資本等変動計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前中間会計期間に係る事項"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前中間会計期間に係る事項"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"212"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な会計方針の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計方針については、第二種中間財務諸表作成のための基礎となる事項であつて、投資者その他の第二種中間財務諸表の利用者の理解に資するものを注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"213"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等に伴う会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準等の改正等に伴い会計方針の変更を行つた場合（当該会計基準等に遡及適用に関する経過措置が規定されていない場合に限る。）には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号から第五号までに掲げる事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する前事業年度及び前中間会計期間における影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度及び前中間会計期間に係る一株当たり情報（一株当たり純資産額、一株当たり中間純利益金額又は中間純損失金額及び潜在株式調整後一株当たり中間純利益金額（第三百二条第一項に規定する潜在株式調整後一株当たり中間純利益金額をいう。）をいう。以下この章において同じ。）に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における純資産額に対する累積的影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することが実務上不可能な旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準等に規定されている遡及適用に関する経過措置に従つて会計処理を行つた場合において、遡及適用を行つていないときは、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号及び第四号に掲げる事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計基準等の名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該経過措置に従つて会計処理を行つた旨及び当該経過措置の概要"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該経過措置が当事業年度の財務諸表に影響を与える可能性がある場合には、その旨及びその影響額（当該影響額が不明であり、又は合理的に見積ることが困難な場合には、その旨）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"214"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準等の改正等以外の正当な理由による会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計基準等の改正等以外の正当な理由により会計方針の変更を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三号から第五号までに掲げる事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する前事業年度及び前中間会計期間における影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度及び前中間会計期間に係る一株当たり情報に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する累積的影響額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号ホからトまで及び第二号ホからトまでに掲げる事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することができ、かつ、前事業年度の期首における累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における純資産額に対する累積的影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することが実務上不可能な場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり情報に対する実務上算定可能な影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間の開始の日における遡及適用による累積的影響額を算定することが実務上不可能な旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用に係る原則的な取扱いが実務上不可能な理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の適用方法及び適用開始日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度において会計方針の変更を行つており、かつ、当中間会計期間に係る第二種中間財務諸表に含まれる比較情報に適用した会計方針と前中間会計期間に係る第二種中間財務諸表に適用した会計方針との間に相違がみられる場合には、その旨を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"215"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（表示方法の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["表示方法の変更を行つた場合には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の組替えの内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の組替えを行つた理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な項目に係る前事業年度及び前中間会計期間における金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、第二種中間財務諸表の組替えが実務上不可能な場合には、その理由を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、これらの規定により注記すべき事項に重要性が乏しい場合には、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項（第一号を除く。）及び第二項に規定する事項について、第二種中間連結財務諸表において同一の内容が記載される場合には、その旨を記載し、当該事項の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"216"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計上の見積りの変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計上の見積りの変更を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更が第二種中間財務諸表に与えている影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"217"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計方針の変更を会計上の見積りの変更と区別することが困難な場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計方針の変更を会計上の見積りの変更と区別することが困難な場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更を行つた正当な理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更が第二種中間財務諸表に与えている影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"218"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（修正再表示に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["修正再表示を行つた場合には、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表の主な科目に対する前事業年度及び前中間会計期間における影響額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度又は当中間会計期間に係る一株当たり情報に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首における純資産額に対する累積的影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"219"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な後発事象の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日後、第二種中間財務諸表提出会社の当該第二種中間財務諸表に係る中間会計期間が属する事業年度（当該中間会計期間を除く。）以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象（以下この章において「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"220"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（リースに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の六の規定は、リースについて準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項及び第三項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、同条第一項第一号ロ（１）及び（４）並びにハ（３）並びに第二号イ（１）、第五項並びに第六項中「貸借対照表」とあるのは「中間貸借対照表」と、同条第一項第一号ロ（２）から（４）まで、第二号イ（２）及び第三号イ中「損益計算書」とあるのは「中間損益計算書」と、同項第一号ハ、第二号ロ及び第三号ロ中「事業年度」とあるのは「中間会計期間」と、同項第二号ロ（３）及び（４）並びに第三号ロ中「貸借対照表日後五年内」とあるのは「中間貸借対照表日の翌日から起算して五年以内の日」と、「貸借対照表日後五年超」とあるのは「中間貸借対照表日の翌日から起算して五年を経過した日以降」と、同条第三項及び第四項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"221"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金融商品に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の六の二第一項（第一号を除く。）から第五項まで及び第十項の規定は、金融商品について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第二号中「貸借対照表日」とあるのは「中間貸借対照表日」と、「貸借対照表の」とあるのは「中間貸借対照表の」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同項第三号中「貸借対照表に」とあるのは「中間貸借対照表に」と、「貸借対照表日」とあるのは「中間貸借対照表日」と、「期末残高」とあるのは「中間会計期間末残高」と、同条第二項中「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第三項中「貸借対照表に」とあるのは「中間貸借対照表に」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第四項中「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第五項中「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、「期末残高」とあるのは「中間会計期間末残高」と、「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第十項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"222"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有価証券に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の七第一項（第一号、第五号及び第六号を除く。）及び第四項の規定は、有価証券について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第二号から第四号までの規定中「貸借対照表日」とあるのは「中間貸借対照表日」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第四項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"223"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（デリバティブ取引に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二百二十一条に規定する事項のほか、デリバティブ取引（ヘッジ会計が適用されていないものに限る。）については、取引の対象物の種類ごとの中間貸借対照表日における契約額又は契約において定められた元本相当額、中間貸借対照表日における時価及び評価損益を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、デリバティブ取引のうちヘッジ会計が適用されているものについては、取引の対象物の種類ごとの中間貸借対照表日における契約額又は契約において定められた元本相当額及び中間貸借対照表日における時価を注記することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に規定する事項は、取引の種類、市場取引又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、中間貸借対照表日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項に規定する事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象及びその他の項目に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に規定する事項は、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"224"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税効果会計の適用）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等については、税効果会計を適用して第二種中間財務諸表を作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"225"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（持分法損益等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二種中間連結財務諸表を作成していない会社にあつては、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一号に定める事項については、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連会社がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連会社に対する投資の金額並びに当該投資に対して持分法を適用した場合の投資の金額及び投資利益又は投資損失の金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開示対象特別目的会社がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"226"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（ストック・オプション、自社株式オプション又は自社の株式の付与又は交付に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十四の規定は、ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第一号中「事業年度」とあるのは「中間会計期間」と、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"227"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（ストック・オプションに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前条の規定のほか、中間会計期間においてストック・オプションを付与した場合には、当該ストック・オプションについて、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該ストック・オプションの付与による影響が、第二種中間財務諸表提出会社の財政状態、経営成績及びキャッシュ・フローの状況にとつて重要でないと認められる場合には、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与対象者の役員、従業員などの区分ごとの人数"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式の種類別のストック・オプションの付与数"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与日"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利確定条件（権利確定条件が付されていない場合にはその旨）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["対象勤務期間（対象勤務期間の定めがない場合にはその旨）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使期間"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使価格"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与日における公正な評価単価"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の注記は、次に掲げる方法のいずれかにより記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約単位で記載する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["複数契約を集約して記載する方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、次に掲げるストック・オプションについては、複数契約を集約して記載してはならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["付与対象者の区分、権利確定条件の内容、対象勤務期間及び権利行使期間が概ね類似しているとはいえないストック・オプション"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式の公開前に付与したストック・オプションと公開後に付与したストック・オプション"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利行使価格の設定方法が著しく異なるストック・オプション"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項に定める事項は、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"228"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取得による企業結合が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十七の規定は、他の企業又は企業を構成する事業の取得による企業結合が行われた場合（次条各項に定める場合を除く。）について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第八条の十七第一項から第三項までの規定中「事業年度」とあるのは「中間会計期間」と、同条第一項第二号中「財務諸表に」とあるのは「第二種中間財務諸表に」と、同項第十一号及び同条第五項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と、同号及び同条第三項第一号中「損益計算書」とあるのは「中間損益計算書」と、同条第四項中「当事業年度」とあるのは「当中間会計期間」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"229"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（逆取得となる企業結合等が行われた場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十八の規定は、逆取得となる企業結合が行われた場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項中「事業年度」とあるのは「中間会計期間」と、「貸借対照表」とあるのは「中間貸借対照表」と、同条第二項中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同項第一号中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、同号ロ中「税引前当期純利益金額又は税引前当期純損失金額」とあるのは「税引前中間純利益金額又は税引前中間純損失金額」と、「、当期純利益金額又は当期純損失金額」とあるのは「、中間純利益金額又は中間純損失金額」と、「一株当たり当期純利益金額又は当期純損失金額」とあるのは「一株当たり中間純利益金額又は中間純損失金額」と、同条第三項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と、同項第一号中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、同条第四項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の十九の規定は、他の企業の取得による企業結合が複数の取引によつて行われた場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と、同条第一項中「事業年度」とあるのは「中間会計期間」と、同項第三号中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同条第二項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"230"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共通支配下の取引等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十及び第八条の二十一の規定は、共通支配下の取引等及び子会社が親会社を吸収合併した場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第八条の二十第一項及び第二項並びに第八条の二十一第一項中「事業年度」とあるのは「中間会計期間」と、第八条の二十第三項並びに第八条の二十一第一項及び第三項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と、第八条の二十一第一項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、同条第二項第一号及び第二号中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同条第三項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"231"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共同支配企業の形成の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十二の規定は、共同支配企業を形成する企業結合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項及び第二項中「事業年度」とあるのは「中間会計期間」と、同条第三項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"232"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離元企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十三の規定は、重要な事業分離について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項及び第三項中「事業年度」とあるのは「中間会計期間」と、同条第一項第四号中「損益計算書」とあるのは「中間損益計算書」と、同条第四項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"233"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離における分離先企業の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十四の規定は、企業結合に該当しない事業分離について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「連結財務諸表」とあるのは、「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"234"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に関する重要な後発事象等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十五の規定は、企業結合に関する重要な後発事象及び中間貸借対照表日までに主要な条件について合意をした企業結合であつて同日までに完了していないものについて準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項及び第二項中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第三項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"235"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業分離に関する重要な後発事象等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十六の規定は、事業分離に関する重要な後発事象及び中間貸借対照表日までに主要な条件について合意をした事業分離であつて同日までに完了していないものについて準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第二項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"236"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（継続企業の前提に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表日において、継続企業の前提に重要な疑義を生じさせるような事象又は状況が存在する場合であつて、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、中間貸借対照表日後において、当該重要な不確実性が認められなくなつた場合は、注記することを要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況が存在する旨及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況を解消し、又は改善するための対応策"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性が認められる旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性の影響を第二種中間財務諸表に反映しているか否かの別"]}]}]}]}]},{"tag":"Article","attr":{"Num":"237"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産除去債務に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十八（第一項第一号イ及びロを除く。）の規定は、資産除去債務について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同項中「貸借対照表」とあるのは「中間貸借対照表」と、「当該事業年度」とあるのは「当中間会計期間」と、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"238"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（セグメント情報等の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["セグメント情報については、次に掲げる事項を様式第二十一号に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントの概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントごとの売上高、利益又は損失、資産、負債その他の項目の金額及びこれらの金額の算定方法"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げる金額の項目ごとの合計額と当該項目に相当する科目ごとの中間貸借対照表計上額又は中間損益計算書計上額との差額及び当該差額の主な内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["報告セグメントに関連する情報（様式第二十二号において「関連情報」という。）については、次に掲げる事項を同様式に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品及びサービスごとの情報"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地域ごとの情報"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["主要な顧客ごとの情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表又は中間損益計算書において、次に掲げる項目を計上している場合には、報告セグメントごとの概要を様式第二十三号に定めるところにより注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産の減損損失"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["のれんの償却額及び未償却残高"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負ののれん発生益"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項の規定にかかわらず、重要性の乏しいものについては、注記を省略することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項各号及び第二項各号に掲げる事項並びに第三項に規定する概要は、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"239"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（賃貸等不動産に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百三十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の三十第一項（第一号及び第四号を除く。）、第二項（第一項第二号に係る部分に限る。）、第三項及び第四項の規定は、賃貸等不動産について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第二号及び第三項中「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同号中「事業年度」とあるのは「中間会計期間」と、第一項第三号中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第三項中「貸借対照表に」とあるのは「中間貸借対照表に」と、同条第四項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項において準用する第八条の三十第一項第二号及び第三号に掲げる事項のうち、賃貸等不動産の中間貸借対照表計上額及び中間貸借対照表日における時価に前事業年度の末日に比して著しい変動が認められない場合には、その旨を記載することにより、これらの号に掲げる事項の注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"240"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の三十三の規定は、市場価格の変動により利益を得る目的をもつて所有する棚卸資産について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"241"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益認識に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の三十二の規定は、顧客との契約から生じる収益について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項中「財務諸表」とあるのは「第二種中間財務諸表」と、同項第三号中「当事業年度末」とあるのは「当中間会計期間末」と、「翌事業年度以降」とあるのは「当中間会計期間の末日後」と、同条第四項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と、同条第五項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項において準用する第八条の三十二第一項第二号及び第三号に規定する事項については、顧客との契約に基づく履行義務の充足と当該契約から生じるキャッシュ・フローとの関係並びに前事業年度末において存在する顧客との契約から当事業年度以降に認識すると見込まれる収益の金額及び時期（これらに関連する顧客との契約から生じる収益を理解するための基礎となる情報を含む。）に重要な変動が認められない場合は、当該事項の記載を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"242"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（追加情報の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編において特に定める注記のほか、第二種中間財務諸表提出会社の利害関係人が、第二種中間財務諸表に係る中間会計期間が属する事業年度に関する会社の財政状態、経営成績及びキャッシュ・フローの状況について適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"243"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百十二条の規定による注記は、中間キャッシュ・フロー計算書の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百十三条から第二百十八条までの規定による注記は、第二百十二条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この編（第二百十二条から第二百十八条までを除く。）の規定による注記は、脚注（当該注記に係る事項が記載されている第二種中間財務諸表中の表又は計算書の末尾に記載することをいう。）として記載することが適当と認められるものを除き、第二百十二条から第二百十八条までの規定による注記の次に記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二百十二条の規定による注記と関係がある事項については、これと併せて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百三十六条の規定による注記は、前項の規定にかかわらず、中間キャッシュ・フロー計算書の次に記載しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第二百十二条の規定による注記は、第一項の規定にかかわらず、第二百三十六条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この編の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"244"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金額の表示の単位）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　中間貸借対照表"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"245"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間貸借対照表の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間貸借対照表は、様式第二十四号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"246"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産、負債及び純資産の分類記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産、負債及び純資産は、それぞれ資産の部、負債の部及び純資産の部に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"247"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（科目の記載の配列）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産及び負債の科目の記載の配列は、流動性配列法によるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　資産"]},{"tag":"Article","attr":{"Num":"248"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産は、流動資産、固定資産及び繰延資産に分類し、更に、固定資産に属する資産は、有形固定資産、無形固定資産及び投資その他の資産に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"249"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各資産の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百四十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十五条から第十六条の二まで、第二十二条、第二十七条、第三十一条から第三十一条の四まで及び第三十六条の規定は、流動資産、有形固定資産、無形固定資産、投資その他の資産及び繰延資産の範囲について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第十五条から第十六条の二までの規定中「一年内」とあるのは、「中間貸借対照表日の翌日から起算して一年以内の日」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"250"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び預金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受取手形、売掛金及び契約資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース債権（通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース投資資産（通常の取引に基づいて発生したものに限り、破産更生債権等で一年内に回収されないことが明らかなものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["棚卸資産（第十五条第五号から第十号までに掲げるものをいう。）"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号の項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもつて別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第七号の資産のうち、その金額が資産の総額の百分の五を超えるものについては、当該資産を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第三号及び第四号に掲げる項目に属する資産のそれぞれについては、同項各号（第三号及び第四号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第三号及び第四号に掲げる項目に属する資産が含まれる科目及び当該資産の金額をそれぞれ注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項及び前項の規定にかかわらず、第一項第三号に掲げる項目に属する資産については、当該資産の期末残高の、当該期末残高及び同項第四号に掲げる項目に属する資産の期末残高の合計額に対する割合に重要性が乏しい場合には、同号に掲げる項目に属する資産と一括して表示することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項に規定する場合には、第一項第三号及び第四号に掲げる項目に属する資産を一括して同項各号（第三号及び第四号を除く。）に掲げる項目に属する資産に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第三号及び第四号に掲げる項目に属する資産が一括して含まれる科目及び当該資産の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"251"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十条の規定は、流動資産に属する資産に係る引当金について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第三項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"252"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["有形固定資産に属する資産は、これを一括し、有形固定資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、有形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、有形固定資産に属する資産のうちに、その金額が資産の総額の百分の五を超えるものがある場合には、当該資産を他の有形固定資産と区分し、それぞれその資産を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"253"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の減価償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十五条及び第二十六条の規定は、建物、構築物その他の有形固定資産に対する減価償却累計額について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"254"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産の減損損失累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十六条の二の規定は、有形固定資産に対する減損損失累計額について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第五項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"255"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["無形固定資産に属する資産は、これを一括し、無形固定資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、無形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百五十二条第二項の規定は、無形固定資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"256"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の減価償却累計額等の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十条の規定は、無形固定資産に対する減価償却累計額及び減損損失累計額について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"257"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["投資その他の資産に属する資産は、これを一括し、投資その他の資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、投資その他の資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百五十二条第二項の規定は、投資その他の資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"258"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（投資その他の資産に係る引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十四条において準用する第二十条の規定は、投資その他の資産に属する資産に係る引当金について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第三項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"259"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百五十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["繰延資産に属する資産は、これを一括し、繰延資産を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、繰延資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二百五十二条第二項の規定は、繰延資産について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"260"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十八条の規定は、繰延資産に対する償却累計額について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"261"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（担保資産の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十三条の規定は、担保に供されている資産について準用する。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　負債"]},{"tag":"Article","attr":{"Num":"262"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債は、流動負債及び固定負債に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"263"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各負債の範囲）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十七条から第四十八条の三まで及び第五十一条から第五十一条の四までの規定は、流動負債及び固定負債の範囲について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第四十七条、第四十八条の二及び第四十八条の三の規定中「一年内」とあるのは、「中間貸借対照表日の翌日から起算して一年以内の日」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"264"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（流動負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支払手形"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["買掛金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["短期借入金（株主、役員又は従業員からの短期借入金を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項各号の項目に属する負債で、別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもつて別に掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第六号の引当金のうちに、その金額が負債及び純資産の合計額の百分の一を超えるものがある場合には、当該引当金の設定目的を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第八号に掲げる項目に属する負債のうち、その金額が負債及び純資産の合計額の百分の五を超えるものについては、当該負債を示す名称を付した科目をもつて別に掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第四号に掲げる項目に属する負債については、同項各号（第四号を除く。）に掲げる項目に属する負債に含めて表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、同項第四号に掲げる項目に属する負債が含まれる科目及び当該負債の金額を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"265"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（固定負債の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもつて掲記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期借入金（株主、役員又は従業員からの長期借入金を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期未払法人税等"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第二項の規定は、前項の場合に準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第三項の規定は、第一項第五号の引当金について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第四項の規定は、第一項第七号に掲げる項目に属する負債について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第五項の規定は、第一項第三号に掲げる項目に属する負債について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"266"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に係る特定勘定の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十六条の規定は、負債に計上されている企業結合に係る特定勘定について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"267"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（偶発債務の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["偶発債務がある場合には、その内容及び金額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"268"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（棚卸資産及び工事損失引当金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十四条の四の規定は、棚卸資産及び工事損失引当金の表示について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第四項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　純資産"]},{"tag":"Article","attr":{"Num":"269"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（純資産の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百六十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産は、株主資本、評価・換算差額等、株式引受権及び新株予約権に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"270"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株主資本の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本は、資本金、資本剰余金及び利益剰余金に分類して記載しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"271"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資本金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十一条の規定は、資本金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"272"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株式申込証拠金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十二条の規定は、申込期日経過後における新株式申込証拠金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"273"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資本剰余金の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十三条の規定は、資本剰余金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"274"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（利益剰余金の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十五条の規定は、利益剰余金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"275"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十六条の規定は、自己株式について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"276"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式申込証拠金の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十六条の二の規定は、自己株式申込証拠金について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"277"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（評価・換算差額等の分類及び区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十七条の規定は、評価・換算差額等について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"278"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株式引受権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十七条の二の規定は、株式引受権について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"279"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百七十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十八条の規定は、新株予約権について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"280"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一株当たり純資産額の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["一株当たり純資産額は、注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、この限りでない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間又は中間貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり純資産額が算定されている旨"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　雑則"]},{"tag":"Article","attr":{"Num":"281"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等は、第二百四十七条及び第二百六十二条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等については、当該準備金等の設定目的を示す名称を付した科目をもつて掲記し、その計上を規定した法令の条項を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["準備金等については、一年内に使用されると認められるものであるかどうかの区別を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その区別をすることが困難なものについては、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"282"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（別記事業の資産及び負債の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別記事業を営む株式会社又は指定法人が中間貸借対照表を作成する場合において、その資産及び負債についてこの編の規定により記載することが適当でないと認められるときは、当該別記事業を営む株式会社又は指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、資産及び負債の科目を一括し、又は区分して掲記する基準は、この編の定めるところに準ずるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"283"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定法人の純資産の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定法人が中間貸借対照表を作成する場合において、その純資産についてこの編の規定により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、準拠した法令又は準則を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"284"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定信託財産の資産及び負債の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定信託財産の中間貸借対照表を作成する場合において、その資産及び負債についてこの編の規定により記載することが適当でないと認められるときは、特定目的信託財産計算規則又は投資信託財産計算規則の定めるところに準じて記載することができる。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　中間損益計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"285"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間損益計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間損益計算書は、様式第二十五号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"286"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益及び費用の分類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益又は費用は、次に掲げる項目を示す名称を付した科目に分類して記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別損失"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　売上高及び売上原価"]},{"tag":"Article","attr":{"Num":"287"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上高の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高は、売上高を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"288"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上原価の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上原価は、売上原価を示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"289"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上総損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百八十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上高と売上原価との差額は、売上総利益金額又は売上総損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　販売費及び一般管理費"]},{"tag":"Article","attr":{"Num":"290"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（販売費及び一般管理費の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費に属する費用は、これを一括し、販売費及び一般管理費を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、販売費及び一般管理費に属する費用を適当と認められる項目に分類し、当該費用を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"291"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売上総利益金額又は売上総損失金額に販売費及び一般管理費の総額を加減した額は、営業利益金額又は営業損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　営業外収益及び営業外費用"]},{"tag":"Article","attr":{"Num":"292"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外収益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外収益に属する収益は、これを一括し、営業外収益を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、営業外収益に属する収益を適当と認められる項目に分類し、当該収益を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外収益に属する収益のうち、重要なものについては、その内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該収益が、その内容を示す名称を付した科目をもつて区分掲記されている場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"293"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業外費用の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外費用に属する費用は、これを一括し、営業外費用を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、営業外費用に属する費用を適当と認められる項目に分類し、当該費用を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["営業外費用に属する費用のうち、重要なものについては、その内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該費用が、その内容を示す名称を付した科目をもつて区分掲記されている場合は、この限りでない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、第九十三条の規定は、リース負債に係る利息費用について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"294"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経常損益金額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業利益金額又は営業損失金額に営業外収益の総額及び営業外費用の総額を加減した額は、経常利益金額又は経常損失金額として記載しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　特別利益及び特別損失"]},{"tag":"Article","attr":{"Num":"295"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別利益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別利益に属する利益は、これを一括し、特別利益を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、特別利益に属する利益を適当と認められる項目に分類し、当該利益を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別利益に属する利益のうち、その金額が重要なものについては、その内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該利益が、その内容を示す名称を付した科目をもつて区分掲記されている場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"296"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別損失の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別損失に属する損失は、これを一括し、特別損失を示す名称を付した科目をもつて掲記するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、特別損失に属する損失を適当と認められる項目に分類し、当該損失を示す名称を付した科目をもつて掲記することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["特別損失に属する損失のうち、その金額が重要なものについては、その内容を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該損失が、その内容を示す名称を付した科目をもつて区分掲記されている場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"297"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（減損損失に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九十五条の三の二の規定は、減損損失を認識した資産又は資産グループについて準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"298"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（企業結合に係る特定勘定の取崩益の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九十五条の三の三の規定は、企業結合に係る特定勘定の取崩益について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第二項中「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"299"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税引前中間純損益の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第二百九十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常利益金額又は経常損失金額に特別利益の総額及び特別損失の総額を加減した額は、税引前中間純利益金額又は税引前中間純損失金額として表示しなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　中間純利益又は中間純損失"]},{"tag":"Article","attr":{"Num":"300"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間純利益金額又は中間純損失金額）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる項目の金額は、その内容を示す名称を付した科目をもつて、税引前中間純利益金額又は税引前中間純損失金額の次に記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る法人税、住民税及び事業税（次号に掲げる項目に該当するものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る国際最低課税額に対する法人税等"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等調整額（税効果会計の適用により計上される第一号の法人税、住民税及び事業税の調整額をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項各号に掲げる項目については、当該項目を一括して記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、その旨を注記し、かつ、同項第二号に掲げる項目の金額の重要性が乏しい場合を除き、当該金額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前中間純利益金額又は税引前中間純損失金額に第一項各号に掲げる項目（前項の規定により当該項目を一括して記載する場合にあつては、当該項目を一括したもの）の金額を加減した金額は、中間純利益金額又は中間純損失金額として記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前事業年度以前の事業年度に係る法人税、住民税及び事業税の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号及び第二号に掲げる項目（第二項の規定により第一項各号に掲げる項目を一括して記載する場合にあつては、当該項目を一括したもの）の次に、その内容を示す名称を付した科目をもつて記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの金額の重要性が乏しい場合には、同項第一号又は第二号に掲げる項目（第二項の規定により第一項各号に掲げる項目を一括して記載する場合にあつては、当該項目を一括したもの）の金額に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"301"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一株当たり中間純損益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一株当たり中間純利益金額又は中間純損失金額及びその算定上の基礎は、注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間又は中間貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に株式併合又は株式分割が行われたと仮定して一株当たり中間純利益金額又は中間純損失金額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に規定する事項は、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"302"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（潜在株式調整後一株当たり中間純利益金額に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["潜在株式調整後一株当たり中間純利益金額（潜在株式に係る権利が行使されることを仮定することにより算定した一株当たり中間純利益金額をいう。以下この条において同じ。）及びその算定上の基礎は、前条の規定による注記の次に記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間又は中間貸借対照表日後において株式併合又は株式分割が行われた場合には、前項に規定する事項のほか、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式併合又は株式分割が行われた旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前事業年度の期首に当該株式併合又は株式分割が行われたと仮定して潜在株式調整後一株当たり中間純利益金額が算定されている旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、潜在株式が存在しない場合、潜在株式調整後一株当たり中間純利益金額が一株当たり中間純利益金額を下回らない場合及び一株当たり中間純損失金額の場合には、その旨を記載し、潜在株式調整後一株当たり中間純利益金額の記載は要しないものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項に規定する事項は、第二種中間財務諸表提出会社が第二種中間連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"Article","attr":{"Num":"303"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特別法上の準備金等の繰入額又は取崩額）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["準備金等の繰入れ又は取崩しがあるときは、当該繰入額又は取崩額は、特別損失又は特別利益として、当該繰入れ又は取崩しによるものであることを示す名称を付した科目をもつて掲記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"303_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（リースに係る収益及び損益の表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百三条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九十八条の三の規定は、ファイナンス・リースに係る販売損益、ファイナンス・リースに係るリース債権及びリース投資資産に対する受取利息相当額並びにオペレーティング・リースに係る収益について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"304"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（売上高又は営業費用に著しい季節的変動がある場合の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業の性質上、売上高又は営業費用（売上原価並びに販売費及び一般管理費の合計をいう。）に著しい季節的変動がある場合には、その状況を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"305"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（減価償却額の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る有形固定資産及び無形固定資産の減価償却額は、有形固定資産と無形固定資産に区分して注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"305_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（切放し法の適用に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百五条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当中間会計期間に係る有価証券の減損処理又は棚卸資産の帳簿価額の切下げの方法として、切放し法を適用した場合には、その旨を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"306"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（別記事業の収益及び費用の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別記事業を営む株式会社又は指定法人が中間損益計算書を作成する場合において、その収益及び費用についてこの編の規定により記載することが適当でないと認められるときは、当該別記事業を営む株式会社又は指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、収益及び費用の科目を一括し、又は区分して掲記する基準は、この編の定めるところに準ずるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"307"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定信託財産の収益及び費用の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定信託財産の中間損益計算書を作成する場合において、その収益及び費用についてこの編の規定により記載することが適当でないと認められるときは、特定目的信託財産計算規則又は投資信託財産計算規則の定めるところに準じて記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第二項の規定は、特定信託財産の中間損益計算書を作成する場合に準用する。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　中間株主資本等変動計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"308"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間株主資本等変動計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間株主資本等変動計算書の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間株主資本等変動計算書は、様式第二十六号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"309"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間株主資本等変動計算書の区分表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間株主資本等変動計算書は、株主資本、評価・換算差額等、株式引受権及び新株予約権に分類して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間株主資本等変動計算書は、適切な項目に区分し、当該項目を示す名称を付した科目をもつて掲記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["当該項目及び科目は、前事業年度末の貸借対照表及び当中間会計期間末の中間貸借対照表における純資産の部の項目及び科目と整合していなければならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　株主資本"]},{"tag":"Article","attr":{"Num":"310"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本は、当事業年度期首残高、当中間会計期間変動額及び当中間会計期間末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本に記載される科目の当中間会計期間変動額は、変動事由ごとに記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金の配当は、その他資本剰余金又はその他利益剰余金の変動事由として表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間純利益金額又は中間純損失金額は、その他利益剰余金の変動事由として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"311"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百二条の規定は、その他利益剰余金について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条中「第百条第二項」とあるのは「第三百九条第二項」と、「当事業年度変動額」とあるのは「当中間会計期間変動額」と、「当事業年度末」とあるのは「当中間会計期間末」と読み替えるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"Article","attr":{"Num":"312"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等は、当事業年度期首残高、当中間会計期間変動額及び当中間会計期間末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等に記載される科目は、当中間会計期間変動額を一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"313"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百四条の規定は、評価・換算差額等について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条中「第百条第二項」とあるのは「第三百九条第二項」と、「当事業年度変動額」とあるのは「当中間会計期間変動額」と、「当事業年度末」とあるのは「当中間会計期間末」と読み替えるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　株式引受権"]},{"tag":"Article","attr":{"Num":"314"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式引受権は、当事業年度期首残高、当中間会計期間変動額及び当中間会計期間末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["株式引受権の当中間会計期間変動額は、一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"5"},"children":[{"tag":"SectionTitle","attr":{},"children":["第五節　新株予約権"]},{"tag":"Article","attr":{"Num":"315"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権は、当事業年度期首残高、当中間会計期間変動額及び当中間会計期間末残高に区分して記載しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新株予約権の当中間会計期間変動額は、一括して記載するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、主な変動事由ごとに記載又は注記することを妨げない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"6"},"children":[{"tag":"SectionTitle","attr":{},"children":["第六節　注記事項"]},{"tag":"Article","attr":{"Num":"316"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（発行済株式に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百六条の規定は、発行済株式について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第一号中「当事業年度末」とあるのは「当中間会計期間末」と、「当事業年度に」とあるのは「当中間会計期間に」と、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"317"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（自己株式に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百七条の規定は、自己株式について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第一号中「当事業年度末」とあるのは「当中間会計期間末」と、「当事業年度に」とあるのは「当中間会計期間に」と、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"318"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権等に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百八条の規定は、新株予約権及び自己新株予約権について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第三号中「事業年度末」とあるのは「中間会計期間末」と、同条第三項中「当事業年度末」とあるのは「当中間会計期間末」と、「当事業年度に」とあるのは「当中間会計期間に」と、同条第五項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"319"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（配当に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百九条の規定は、配当について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項第三号中「当事業年度」とあるのは「当中間会計期間」と、「翌事業年度」とあるのは「当中間会計期間の末日後」と、同条第二項中「財務諸表提出会社」とあるのは「第二種中間財務諸表提出会社」と、「連結財務諸表」とあるのは「第二種中間連結財務諸表」と読み替えるものとする。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"7"},"children":[{"tag":"SectionTitle","attr":{},"children":["第七節　雑則"]},{"tag":"Article","attr":{"Num":"320"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三百二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定法人が、中間株主資本等変動計算書を作成する場合において、この編の規定により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　中間キャッシュ・フロー計算書"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"321"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書の記載方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書の記載方法は、この章の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書は、様式第二十七号又は様式第二十八号により記載するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"322"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書の作成の対象）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書は、第二種中間連結財務諸表を作成していない会社が作成するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"323"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書の表示区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書には、次に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務活動によるキャッシュ・フロー"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物に係る換算差額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の増加額又は減少額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の期首残高"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び現金同等物の中間期末残高"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　中間キャッシュ・フロー計算書の記載方法"]},{"tag":"Article","attr":{"Num":"324"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業活動によるキャッシュ・フローの表示方法等）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百十三条から第百十八条までの規定は、中間キャッシュ・フロー計算書の記載方法について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第百十三条第二号中「税引前当期純利益金額又は税引前当期純損失金額」とあるのは「税引前中間純利益金額又は税引前中間純損失金額」と、同号イ及びハ中「損益計算書」とあるのは「中間損益計算書」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"325"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間キャッシュ・フロー計算書に関する注記事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間キャッシュ・フロー計算書には、現金及び現金同等物の中間期末残高と中間貸借対照表に掲記されている科目の金額との関係を注記しなければならない。"]}]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"5"},"children":[{"tag":"PartTitle","attr":{},"children":["第五編　指定国際会計基準特定会社の財務諸表又は中間財務諸表"]},{"tag":"Article","attr":{"Num":"326"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（指定国際会計基準特定会社の財務諸表又は中間財務諸表の作成基準）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準特定会社が提出する財務諸表又は中間財務諸表の用語、様式及び作成方法は、次の各号に掲げるものの区分に応じ、当該各号に定める規定による。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一編及び第二編第一章から第六章まで"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種中間財務諸表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一編及び第三編"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一編及び前編"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準特定会社は、前項の規定により作成した財務諸表又は中間財務諸表のほか、指定国際会計基準によつて財務諸表又は中間財務諸表を作成することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"327"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計基準の特例に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準に準拠して作成した財務諸表又は中間財務諸表には、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準が国際会計基準（連結財務諸表規則第三百十二条に規定する国際会計基準をいう。以下この号及び次号において同じ。）と同一である場合には、国際会計基準に準拠して財務諸表又は中間財務諸表を作成している旨"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準が国際会計基準と異なる場合には、指定国際会計基準に準拠して財務諸表又は中間財務諸表を作成している旨"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["指定国際会計基準特定会社に該当する旨及びその理由"]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"6"},"children":[{"tag":"PartTitle","attr":{},"children":["第六編　外国会社の財務書類"]},{"tag":"Article","attr":{"Num":"328"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（外国会社の財務書類の作成基準）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社がその本国（本拠とする州その他の地域を含む。以下同じ。）において開示している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社がその本国において開示している財務計算に関する書類が前項の規定に基づく金融庁長官の認めるところとならない場合等において、当該外国会社がその本国以外の本邦外地域において開示している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、当該本国以外の本邦外地域における用語、様式及び作成方法によるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定により本邦外地域で開示している財務計算に関する書類を財務書類（中間財務書類（中間会計期間に係る財務書類をいう。第三百三十条第一項において同じ。）を除く。以下この項及び同条第一項において同じ。）として提出することが金融庁長官の認めるところとなつた外国会社が、当該地域で開示している財務計算に関する書類以外の財務計算に関する書類を財務書類として提出する場合には、当該財務計算に関する書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社が本国その他の本邦外地域において開示している財務計算に関する書類が第一項又は第二項の規定に基づく金融庁長官の認めるところとならない場合には、当該外国会社が提出する財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前各項の規定にかかわらず、特定有価証券（法第五条第一項において規定する特定有価証券をいう。）を発行する外国会社が、当該特定有価証券に関して提出する財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、当該外国会社がその本国において作成している財務計算に関する書類を財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"329"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計処理基準に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項から第四項までの規定による財務書類について、当該外国会社が採用する会計処理の原則及び手続のうち、本邦における会計処理の原則及び手続と異なるものがある場合には、その内容を当該財務書類に注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"330"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（表示方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二第二項の規定は外国会社が提出する財務書類について、第百二十九条第三項及び第百三十一条第一項第二号又は第二百十条第三項及び第二百十三条第一項第二号の規定は外国会社が提出する中間財務書類について、それぞれ準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社が提出する財務書類の表示方法のうち、本邦における表示方法と異なるものがある場合には、その内容を当該財務書類に注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"331"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金額表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国会社が提出する財務書類に掲記される科目その他の事項について、本邦通貨以外の通貨建ての金額により表示している場合には、主要な事項について本邦通貨に換算した金額を併記するものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合においては、本邦通貨への換算に当たつて採用した換算の基準を当該財務書類に注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"332"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前三条の規定により記載すべき注記は、脚注（当該注記に係る事項が記載されている財務書類中の表又は計算書の末尾に記載することをいう。以下この項において同じ。）として記載しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、脚注として記載することが適当でないと認められるものについては、他の適当な箇所に記載することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九条第五項の規定は、第三百二十九条及び第三百三十条の規定により注記する場合に準用する。"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十四年三月三十一日以後に終了する事業年度（以下この項において「当事業年度」という。）の前事業年度に係る財務諸表（法第五条第一項又は第二十四条第一項から第三項までの規定により提出された有価証券届出書又は有価証券報告書に記載されていないものに限る。以下この項及び次項において「前財務諸表」という。）を、法又は法に基づく命令により当事業年度に係る財務諸表（以下この項及び次項において「当財務諸表」という。）を最近事業年度に係る財務諸表として記載すべき有価証券届出書又は当事業年度に係る有価証券報告書に記載する場合における前財務諸表の用語、様式及び作成方法は、当財務諸表を作成するために適用すべきこの規則の定めるところによるものとし、当該規則において定めのない事項については、当財務諸表を作成するために準拠すべき一般に公正妥当と認められる企業会計の基準に従うものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、この規則又は一般に公正妥当と認められる企業会計の基準の規定により、当財務諸表の用語、様式及び作成方法を前財務諸表に適用していない場合には、この限りでない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により前財務諸表を作成するときは、第六条の規定にかかわらず、前財務諸表及び当財務諸表は、同条に規定する比較情報を含めないで作成するものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三九年七月二五日大蔵省令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四〇年三月三一日大蔵省令第一四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和四十年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四〇年九月三〇日大蔵省令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和四十年十月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四〇年一二月二三日大蔵省令第六九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四六年七月一日大蔵省令第四九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四七年一一月一八日大蔵省令第七八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四八年一月三〇日大蔵省令第四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四九年三月二三日大蔵省令第一四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四九年九月二八日大蔵省令第五四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和四十九年十月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令施行の際に現に存する株式会社が、証券取引法（昭和二十三年法律第二十五号）第五条第一項、第七条、第九条第一項、第十条第一項又は第二十四条第一項若しくは第二項（これらの規定のうち、第二十四条の二第一項において準用するものを含む。）の規定により提出する財務計算に関する書類（添付書類として提出されるものを除く。）のうち、この省令施行後最初に到来する決算期以前の決算期に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五〇年六月二八日大蔵省令第二九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令施行の際に現に存する株式会社が、証券取引法（昭和二十三年法律第二十五号）第五条第一項、第七条、第九条第一項、第十条第一項又は第二十四条第一項若しくは第二項（これらの規定のうち、第二十四条の二第一項において準用するものを含む。）の規定により提出する財務計算に関する書類（添付書類として提出されるものを除く。）のうち、昭和四十九年十月一日後最初に到来する決算期以前の決算期に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五〇年一二月六日大蔵省令第五〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行し、昭和五十年九月三十日以降に終了する事業年度に係る財務諸表から適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五一年六月一九日大蔵省令第一六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行し、昭和五十一年三月三十一日以降に終了する事業年度に係る財務諸表から適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五一年一〇月三〇日大蔵省令第二七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和五十二年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["改正後の財務諸表等の用語、様式及び作成方法に関する規則は、この省令施行の日以後開始される事業年度に係る財務諸表について適用し、同日前に開始された事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五二年八月三〇日大蔵省令第三八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五四年三月二二日大蔵省令第六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["改正後の財務諸表等の用語、様式及び作成方法に関する規則、中間財務諸表等の用語、様式及び作成方法に関する規則及び連結財務諸表の用語、様式及び作成方法に関する規則の規定は、施行日以後提出される有価証券届出書、有価証券報告書又は半期報告書（以下「届出書等」という。）及び当該届出書等に添付される財務計算に関する書類について適用し、施行日前に提出された届出書等に係る訂正に関する書類を施行日以後に提出する場合並びに施行日前に提出されるべき届出書等及び当該届出書等に添付される財務計算に関する書類を施行日以後に提出する場合については、なお、従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五六年九月二五日大蔵省令第四五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和五十六年十月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五七年三月三一日大蔵省令第一七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、銀行法の施行の日（昭和五十七年四月一日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第百十九条第二号の規定は、昭和五十七年四月一日以後に開始する事業年度に係る附属明細表について適用し、同日前に開始した事業年度に係る附属明細表については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五七年九月二一日大蔵省令第四六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和五十七年十月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新令」という。）は、この省令の施行の日（以下「施行日」という。）以後終了する事業年度に係る財務諸表及び外国会社が提出する財務書類について適用し、施行日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に終了した最終の事業年度に係る貸借対照表に記載されている負債性引当金以外の引当金（貸倒引当金、減価償却引当金及び新令第五十四条第一項に規定する準備金等を除く。以下同じ。）で施行日以後最初に終了する事業年度において取り崩したものがある場合における損益計算書の表示については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、新令第九十五条の五の二の規定の適用に当たつては、「一株当たり当期純利益金額又は当期純損失金額」とあるのは、「一株当たり当期利益金額又は当期損失金額」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に終了した最終の事業年度に係る貸借対照表に記載されている負債性引当金以外の引当金は、取り崩したものを除き、新令施行日以後最初に終了する事業年度に係る貸借対照表においては、資本の部中その他の剰余金に記載し、その旨を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["商法等の一部を改正する法律（平成十四年法律第四十四号）第一条の規定による改正前の商法（明治三十二年法律第四十八号）第二百八十七条ノ二に規定する引当金は、財務諸表等の用語、様式及び作成方法に関する規則第十三条、第四十五条、第二百四十七条及び第二百六十二条の規定にかかわらず、当分の間、固定負債の次に別の区分を設けて記載することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、この場合には、別の区分を設けて記載しなければならない理由を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の引当金は、その設定目的を示す名称を付した科目をもつて掲記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["前項の引当金については、一年内に使用されると認められるものであるかどうかの区別を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その区別をすることが困難なものについては、この限りでない。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五八年三月四日大蔵省令第七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行し、改正後の財務諸表等の用語、様式及び作成方法に関する規則第百十九条第六号（五）及び（六）の規定は、昭和五十七年十二月三十一日以後終了する事業年度に係る財務諸表について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和六〇年一一月二二日大蔵省令第五六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和六二年二月二〇日大蔵省令第四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和六十二年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券の募集又は売出しの届出等に関する省令等の一部を改正する省令（昭和六十二年大蔵省令第二号）による改正前の有価証券の募集又は売出しの届出等に関する省令（昭和四十八年大蔵省令第五号）の様式の規定により作成して提出する有価証券届出書又は有価証券報告書に掲げる財務諸表については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の日以後に提出する有価証券届出書又は有価証券報告書に掲げる財務諸表のうち、この省令による改正前の財務諸表等の用語、様式及び作成方法に関する規則の規定により作成して提出した有価証券届出書又は有価証券報告書に掲げた財務諸表と同一の内容のものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和六二年三月二七日大蔵省令第一二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、昭和六十二年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三年三月二五日大蔵省令第一〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成三年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則並びに連結財務諸表の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条及び第六条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則及び連結財務諸表の用語、様式及び作成方法に関する規則は、この省令の施行の日（以下「施行日」という。）以後終了する事業年度に係る財務諸表又は施行日以後終了する連結会計年度に係る連結財務諸表について適用し、施行日前に終了する事業年度又は連結会計年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三年八月二六日大蔵省令第四一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成五年三月三日大蔵省令第二三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成五年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"9"},"children":[{"tag":"ParagraphNum","attr":{},"children":["９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、施行日以後開始する事業年度に係るものについて適用し、施行日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成六年三月一日大蔵省令第七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成六年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新令」という。）は、施行日以後開始する事業年度に係る財務諸表について適用し、施行日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新令第八条の六第一項第一号に規定する事項のうち未経過リース料残高相当額及び利息相当額の算定方法、同項第二号に規定する事項のうち未経過リース料残高相当額及び利息相当額の算定方法並びに同条第五項に規定する未経過リース料の金額については、平成七年四月一日前に開始する事業年度に係る財務諸表にあつては記載しないことができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新令第八条の六第一項の規定により未経過リース料残高相当額を記載する場合において、平成七年四月一日以後最初に開始する事業年度までは、支払利子込み法又は受取利子込み法により算定することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合、その後最初に利息相当額の合理的な見積額を未経過リース料残高相当額から控除して記載する事業年度においては、当該記載に併せて、支払利子込み法又は受取利子込み法により算定した金額を記載するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成七年四月一日以後最初に開始する事業年度までは、リース物件の借主は、新令第八条の六第五項に規定する未経過リース料の金額を同条第一項第一号イに規定する未経過リース料残高相当額に含めて記載することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨を付記するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新令第八条の六第一項第一号に規定する事項のうちリース物件の取得価額相当額、減価償却累計額相当額及び残高相当額、減価償却費相当額及び支払利息相当額並びに減価償却費相当額の算定方法並びに同項第二号に規定する事項のうち受取利息相当額については、平成八年四月一日前に開始する事業年度に係る財務諸表にあつては記載しないことができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新令第八条の六第一項第一号イに規定する事項を記載する場合において、平成八年四月一日前に開始する事業年度において締結されたリース契約に複数の科目に属するリース物件が含まれているときは、当該リース物件を、当該複数の科目のうち、適当であると認められるものに一括して記載することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成六年三月二五日大蔵省令第二一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成六年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成七年三月三一日大蔵省令第二九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成七年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券届出書（当該届出書に係る訂正届出書を含む。）、有価証券報告書又は半期報告書（以下「有価証券届出書等」という。）の経理の状況に記載すべき直近の財務諸表、財務書類又は中間財務諸表が、この省令の施行の日（以下「施行日」という。）前に開始する事業年度又は中間会計期間に係るものである場合における当該有価証券届出書等については、なお従前の例によることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、施行日以後開始する事業年度に係る財務諸表について適用し、施行日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成八年二月二九日大蔵省令第六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、保険業法の施行の日（平成八年四月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成八年七月三日大蔵省令第四〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成九年三月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、この省令の施行の日（以下「施行日」という。）以後終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の八に規定する事項のうち、先物取引、オプション取引（新財務諸表等規則第八条第七項第四号に規定する取引を除く。次項において同じ。）及び為替予約取引以外のデリバティブ取引についての時価及び評価損益相当額に係る事項は、平成十年三月一日前に終了する事業年度に係る財務諸表においては記載しないことができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成九年二月二七日大蔵省令第三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、金融機関等の経営の健全性確保のための関係法律の整備に関する法律（次条において「健全性確保法」という。）の施行の日（平成九年四月一日）から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次条及び附則第三条の規定は、この省令の公布の日から施行し、附則第五条の規定は、財務諸表等の用語、様式及び作成方法に関する規則等の一部を改正する省令（平成八年大蔵省令第四十号）の施行の日（平成九年三月一日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年二月二〇日大蔵省令第八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二条及び第三条の規定は、平成十年三月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、その施行の日以後終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年三月三一日大蔵省令第四一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、土地の再評価に関する法律（平成十年法律第三十四号）の施行の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["改正後の財務諸表等の用語、様式及び作成方法に関する規則及び連結財務諸表の用語、様式及び作成方法に関する規則は、この省令の施行の日（以下「施行日」という。）以後終了する事業年度に係る財務諸表又は施行日以後終了する連結会計年度に係る連結財務諸表について適用し、施行日前に終了する事業年度又は連結会計年度に係るものについては、なお、従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年八月三一日大蔵省令第一〇九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、特定目的会社による特定資産の流動化に関する法律の施行の日（平成十年九月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年一一月二四日大蔵省令第一三五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一条に係る改正規定、第一条の二の次に第一条の三を加える改正規定、第百十九条に係る改正規定及び別記に係る改正規定は、金融システム改革のための関係法律の整備等に関する法律の施行の日（平成十年十二月一日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、第一条に係る改正規定、第一条の二の次に第一条の三を加える改正規定、第百十九条に係る改正規定及び別記に係る改正規定を除き、平成十一年四月一日以後開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する事業年度に係る財務諸表のうち平成十一年四月一日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについては、新財務諸表等規則第八条第三項から第八項までの規定を適用して作成することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年一二月二一日大蔵省令第一七三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条中第九十五条の五に係る改正規定（同条第一項第二号に係る改正規定を除く。）、第二条中第六十五条に係る改正規定（同条第一項第二号に係る改正規定を除く。）及び第三条中第五十二条に係る改正規定（同条第一項第二号及び第二項に係る改正規定を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十一年三月三十一日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第九十五条の五の規定（同条第一項第二号の規定を除く。）、第二条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）第六十五条の規定（同条第一項第二号の規定を除く。）及び第三条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）第五十二条の規定（同条第一項第二号及び第二項の規定を除く。）は、平成十一年三月三十一日以後終了する事業年度、連結会計年度及び中間会計期間（以下「事業年度等」という。）に係る財務諸表、連結財務諸表及び中間財務諸表について適用し、同日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則の規定（第九十五条の五第一項第一号、同条第二項及び同条第三項の規定を除く。）及び新連結財務諸表規則の規定（第六十五条第一項第一号及び第三号、同条第二項並びに同条第三項の規定を除く。）は、平成十一年四月一日以後開始する事業年度及び連結会計年度に係る財務諸表及び連結財務諸表について適用し、同日前に開始する事業年度及び連結会計年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する事業年度及び連結会計年度に係る財務諸表及び連結財務諸表のうち同日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについて適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十一年四月一日前に開始する事業年度に係る財務諸表のうち同日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについて税効果会計を適用する場合には、当該有価証券届出書及び有価証券報告書に記載されるこれに対応する連結財務諸表についても税効果会計を適用しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の十一、新連結財務諸表規則第十一条及び新中間財務諸表等規則第五条の六の規定を適用して財務諸表、連結財務諸表及び中間財務諸表を作成する最初の事業年度等においては、当該事業年度等よりも前の事業年度等に係る法人税等の調整額は、前期繰越利益金額若しくは前期繰越損失金額又は連結剰余金期首残高若しくは欠損金期首残高の調整項目として処理するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の十一、新連結財務諸表規則第十一条及び新中間財務諸表等規則第五条の六の規定を適用して財務諸表、連結財務諸表及び中間財務諸表を作成する最初の事業年度等の期間中において法人税等の税率が変更された場合には、当該事業年度等の期首及び期末における繰延税金資産及び繰延税金負債は、変更後の法人税等の税率により計算するものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年三月三〇日大蔵省令第二一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、平成十一年四月一日以後開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する事業年度に係る財務諸表のうち平成十一年四月一日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについては、新財務諸表等規則の規定を適用して作成することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年四月一六日大蔵省令第五三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定、第四条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）の規定、第五条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）の規定及び第六条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）の規定は、この省令の施行の日以後に提出する有価証券届出書、有価証券報告書又は半期報告書に記載される財務諸表（財務諸表等の用語、様式及び作成方法に関する規則第一条第一項に規定する財務諸表をいう。）及び連結財務諸表（連結財務諸表の用語、様式及び作成方法に関する規則（以下「連結財務諸表規則」という。）第一条第一項に規定する連結財務諸表をいう。）（以下「財務諸表等」という。）並びに中間財務諸表（中間財務諸表等の用語、様式及び作成方法に関する規則第一条第一項に規定する中間財務諸表をいう。）及び中間連結財務諸表（中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「中間連結財務諸表規則」という。）第一条第一項に規定する中間連結財務諸表をいう。）（以下「中間財務諸表等」という。）で平成十一年三月三十一日以後終了する事業年度及び連結会計年度（連結財務諸表規則第三条第二項に規定する連結会計年度をいう。）（以下「事業年度等」という。）並びに中間会計期間及び中間連結会計期間（中間連結財務諸表規則第三条第二項に規定する中間連結会計期間をいう。）（以下「中間会計期間等」という。）に係るものについて適用し、平成十一年三月三十一日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十二年三月三十一日前に終了する事業年度等に係る財務諸表等において、土地の再評価に関する法律（平成十年法律第三十四号）第七条第二項に規定する再評価差額金について、土地の再評価に関する法律の一部を改正する法律（平成十年法律第二十四号）附則第二条の規定により、改正前の土地の再評価に関する法律を適用している場合には、前項の規定にかかわらず、新財務諸表等規則及び新連結財務諸表規則の規定は、同日以後終了する事業年度等に係る財務諸表等から適用し、同日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年五月一九日大蔵省令第五八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第四条の二、第百十九条及び別記に係る改正規定は、金融業者の貸付業務のための社債の発行等に関する法律（平成十一年法律第三十二号）の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年三月一三日大蔵省令第八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十二年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一条の二、第八条第七項及び第十六項、第十八条、第四十条、第四十一条、第七十八条、第百十九条、第百二十一条及び第百二十二条の改正規定は、この省令の公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、前項ただし書に定めるものを除き、平成十二年四月一日以後開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第七十八条並びに第百十九条第六号、第六号の二及び第七号の規定は、平成十一年四月一日以後開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十二年四月一日以後最初に開始する事業年度において、その他有価証券のうち時価のあるものについて時価評価を行わない場合には、当該事業年度の末日におけるその他有価証券に係る貸借対照表計上額及び時価並びにその他有価証券評価差額金相当額及び繰延税金資産相当額又は繰延税金負債相当額を注記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、新財務諸表等規則第八条の七第一項第四号及び第六十八条の二の二に規定する事項については記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十二年四月一日以後最初に開始する事業年度において、退職給付債務に基づいて退職給付引当金を計上していない場合には、新財務諸表等規則第八条の十三に規定する事項に替えて、次の各号に掲げる事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、改正前の財務諸表等の用語、様式及び作成方法に関する規則様式第二号に定める様式は、なおその効力を有する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["採用している退職給付制度の概要"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["退職給付債務の額、年金資産の額、退職給与引当金及びその他の退職給付債務に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["割引率、退職給付見込額の期間配分方法及びその他の退職給付債務等の計算の基礎に関する事項"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年三月二四日大蔵省令第一九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十二年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行前にした行為及び前条の規定により従前の例によることとされる場合におけるこの省令の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年六月二六日総理府令第六五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十二年七月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中央省庁等改革のための金融庁関係政令等の整備に関する政令（平成十二年政令第二百四十四号）第五条の規定による改正前の企業会計審議会により公表された基準は、同令第一条の規定による改正後の企業会計審議会により公表された基準とみなして、この府令による改正後の財務諸表等の監査証明に関する総理府令（昭和三十二年大蔵省令第十二号）第三条第三項、財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第一条第二項、連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号）第一条第二項、中間財務諸表等の用語、様式及び作成方法に関する規則（昭和五十二年大蔵省令第三十八号）第一条第二項及び中間連結財務諸表の用語、様式及び作成方法に関する規則（平成十一年大蔵省令第二十四号）第一条第二項の規定を適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年一〇月一〇日総理府令第一一六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、内閣法の一部を改正する法律（平成十一年法律第八十八号）の施行の日（平成十三年一月六日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中央省庁等改革のための内閣関係政令等の整備に関する政令（平成十二年政令第三百三号）第九十三条の規定による改正前の企業会計審議会により公表された基準は、同条の規定による改正後の企業会計審議会により公表された基準とみなして、この府令による改正後の財務諸表等の監査証明に関する内閣府令第三条第三項、財務諸表等の用語、様式及び作成方法に関する規則第一条第二項、連結財務諸表の用語、様式及び作成方法に関する規則第一条第二項、中間財務諸表等の用語、様式及び作成方法に関する規則第一条第二項及び中間連結財務諸表の用語、様式及び作成方法に関する規則第一条第二項の規定を適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年一一月一七日総理府令第一三七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号。以下「改正法」という。）の施行の日（平成十二年十一月三十日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第百十九条第八号の規定の適用については、第二十条の規定による改正前の特定目的会社の貸借対照表、損益計算書、営業報告書及び附属明細書に関する規則の適用を受ける旧特定目的会社（改正法の施行の日前に成立した改正法第一条の規定による改正前の特定目的会社による特定資産の流動化に関する法律（以下「旧資産流動化法」という。）第二条第二項に規定する特定目的会社をいう。以下同じ。）は、第二十条による改正後の特定目的会社の貸借対照表、損益計算書、営業報告書及び附属明細書に関する規則の適用を受ける新資産流動化法（改正法第一条の規定による改正後の資産の流動化に関する法律をいう。以下同じ。）の規定により設立された特定目的会社（以下「新特定目的会社」という。）とみなす。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年一一月一七日総理府令第一三九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、証券取引法及び金融先物取引法の一部を改正する法律の施行の日（平成十二年十二月一日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年四月一九日内閣府令第四九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十三年六月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（様式に係る経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則様式第一号から様式第十三号まで、第二条の規定による改正前の外国債等の発行者の内容等の開示に関する内閣府令第三号様式から第五号様式まで、第三条の規定による改正前の企業内容等の開示に関する内閣府令第三号様式から第五号の三様式まで及び第八号様式から第十号の二様式まで、第四条の規定による改正前の連結財務諸表の用語、様式及び作成方法に関する規則様式第一号から様式第十号まで、第五条の規定による改正前の中間財務諸表等の用語、様式及び作成方法に関する規則様式第一号から様式第四号まで、第六条の規定による改正前の特定有価証券開示府令第八号様式から第九号様式まで及び第十一号様式から第十三号の二様式まで並びに第七条の規定による改正前の中間連結財務諸表の用語、様式及び作成方法に関する規則様式第一号から様式第八号までについては、平成十六年五月三十一日までの間において、開示用電子情報処理組織を使用せず又は磁気ディスクの提出によらず流通開示手続を行う場合には、なお効力を有するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年九月二五日内閣府令第七六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、商法等の一部を改正する等の法律の施行の日（平成十三年十月一日、以下「施行日」という。）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、施行日以後終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（証券取引法及び金融先物取引法の一部を改正する法律の施行に伴う金融庁関係内閣府令の整備に関する内閣府令附則第十条第一項の規定によりなお効力を有するものとされる財務諸表等の用語、様式及び作成方法に関する規則の一部改正及びこれに伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、施行日以後終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年一二月七日内閣府令第九〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、銀行法等の一部を改正する法律（以下「改正法」という。）附則第一条第一号に定める日（平成十三年十二月九日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年一二月二七日内閣府令第九七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年一月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年一月三〇日内閣府令第三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年三月二六日内閣府令第九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この府令による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、第九十五条の六、第百十二条から第百十六条まで及び様式第六号並びに様式第七号に係る改正規定を除き、この府令の施行の日（以下「施行日」という。）以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、施行日前に開始する事業年度に係る財務諸表のうち施行日以後に終了する事業年度に係るものについては、新財務諸表等規則を適用して作成することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年三月二八日内閣府令第一六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年三月二八日内閣府令第一七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（商法等の一部を改正する法律に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商法等の一部を改正する法律（以下この条において「商法等改正法」という。）附則第三条第一項前段の規定によりなお従前の例によることとされた種類の株式は、商法等改正法による改正前の商法（明治三十二年法律第四十八号。以下この条において「旧商法」という。）第二百四十二条第一項ただし書の規定又は同条第二項の定款の定めにより当該株式につき株主が議決権を有するものとされる場合を除き、商法等改正法による改正後の商法第二百十一条ノ二第四項に規定する種類の株式とみなして、この府令による改正後のそれぞれの府令の規定を適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商法等改正法附則第六条第一項の規定によりなお従前の例によることとされた新株の引受権は、新株予約権とみなして、この府令（第七条、第十二条、第十三条及び第四十一条を除く。以下この条において同じ。）による改正後のそれぞれの府令の規定を適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債は、新株予約権付社債とみなして、この府令による改正後のそれぞれの府令の規定を適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の新株引受権付社債を発行する際に旧商法第三百四十一条ノ十三第一項の規定に基づき発行する新株引受権証券は、新株予約権証券とみなして、この府令による改正後のそれぞれの府令の規定を適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の新株の引受権、第三項の転換社債若しくは新株引受権付社債又は前項の新株引受権証券についての第七条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則、第十二条の規定による改正前の連結財務諸表の用語、様式及び作成方法に関する規則、第十三条の規定による改正前の中間財務諸表等の用語、様式及び作成方法に関する規則及び第四十一条の規定による改正前の中間連結財務諸表の用語、様式及び作成方法に関する規則の規定の適用については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年五月二二日内閣府令第四四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十四年六月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年一〇月一八日内閣府令第六六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第八条の十四及び第九条第二項の規定、第三条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）第十五条の九及び第十六条第二項の規定は、平成十五年三月一日以後終了する事業年度及び連結会計年度（以下「事業年度等」という。）に係る財務諸表及び連結財務諸表（以下「財務諸表等」という。）について適用し、同日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第六十八条の二の三の規定、新連結財務諸表規則第四十二条第六項の規定、第二条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）第三十六条の二の三の規定及び第四条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）第四十四条第六項の規定は、平成十四年九月一日以後終了する事業年度等並びに中間会計期間及び中間連結会計期間（以下「中間会計期間等」という。）に係る財務諸表等並びに中間財務諸表及び中間連結財務諸表（以下「中間財務諸表等」という。）に適用し、同日前に終了する事業年度等及び中間会計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に終了する事業年度等及び中間会計期間等に係るもののうちこの府令の施行の日（以下「施行日」という。）以後提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものについては、新財務諸表等規則第六十八条の二の三の規定、新連結財務諸表規則第四十二条第六項の規定、新中間財務諸表等規則第三十六条の二の三の規定及び新中間連結財務諸表規則第四十四条第六項の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第九十五条の五の二の規定、新中間財務諸表等規則第五十二条の二及び第五十三条の規定、新連結財務諸表規則第六十五条の二第一項及び第三項の規定並びに新中間連結財務諸表規則第六十五条の規定は、平成十四年四月一日以後開始する事業年度等及び中間会計期間等に係る財務諸表等及び中間財務諸表等のうち施行日以後提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものについて適用し、同日前に開始する事業年度等及び中間会計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に開始する事業年度等及び中間会計期間等に係るもののうち施行日以後提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものについては、新財務諸表等規則第九十五条の五の二の規定、新中間財務諸表等規則第五十二条の二の規定、新連結財務諸表規則第六十五条の二第一項及び第三項の規定並びに新中間連結財務諸表規則第六十五条の規定を適用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一五年三月三一日内閣府令第二八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十五年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、この府令の施行の日（以下「施行日」という。）以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に終了した事業年度に係る財務諸表のうち同日以後に提出されるものについて適用することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一六年一月三〇日内閣府令第三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十六年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一六年一月三〇日内閣府令第五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この府令による改正後の財務諸表等の用語、様式及び作成方法に関する規則並びに連結財務諸表の用語、様式及び作成方法に関する規則は、平成十六年三月三十一日以後に終了する事業年度に係る財務諸表及び連結会計年度に係る連結財務諸表について適用する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十七年三月三十一日以前に開始する事業年度及び連結会計年度に係るものについては、なお従前の例によることができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一六年五月三一日内閣府令第五三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十六年六月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則別記は、平成十六年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一六年一二月二八日内閣府令第一〇九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十七年一月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年四月二五日内閣府令第六〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十七年五月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年六月一四日内閣府令第七四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この府令による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、平成十七年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十七年四月一日前に開始する事業年度に係る財務諸表のうち平成十七年三月三十一日以後に終了する事業年度に係るものについては、改正後の財務諸表等の用語、様式及び作成方法に関する規則を適用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年六月一六日内閣府令第七五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、金融先物取引法の一部を改正する法律（次条において「改正法」という。）の施行の日（平成十七年七月一日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年四月二五日内閣府令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十八年五月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）は、施行日以後終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、新財務諸表等規則第七十八条第二項第七号及び第百二十二条第十一号の規定については、高速道路事業等会計規則（平成十七年国土交通省令第六十五号）の適用を受ける株式会社が作成する平成十八年三月三十一日後に終了する事業年度に係る附属明細表から適用し、同日以前に終了する事業年度に係る附属明細表のうち、有価証券明細表、有形固定資産等明細表及び引当金明細表については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年四月二六日内閣府令第五六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は会社法（平成十七年法律第八十六号）の施行の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）、第三条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）、第四条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）及び第五条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）は、平成十八年四月一日以後開始する事業年度及び連結会計年度（以下「事業年度等」という。）に係る財務諸表及び連結財務諸表（以下「財務諸表等」という。）並びに同日以後開始する中間会計期間及び中間連結会計期間（以下「中間会計期間等」という。）に係る中間財務諸表及び中間連結財務諸表（以下「中間財務諸表等」という。）について適用し、同日前に開始する事業年度等及び中間会計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に開始する事業年度等及び中間会計期間等に係る財務諸表等及び中間財務諸表等のうち施行日以後提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものについては、新財務諸表等規則、新連結財務諸表規則、新中間財務諸表等規則及び新中間連結財務諸表規則を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の監査証明に関する内閣府令（以下「新監査証明府令」という。）は、平成十八年四月一日以後開始する事業年度等に係る財務諸表等の監査証明及び同日以後開始する中間会計期間等に係る中間財務諸表等の監査証明に適用し、同日前に開始する事業年度等及び中間会計期間等に係る財務諸表等及び中間財務諸表等の監査証明については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に開始する事業年度等及び中間会計期間等に係る財務諸表等及び中間財務諸表等に係るもののうち施行日以後提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものの監査証明については、当該財務諸表等及び中間財務諸表等が、新財務諸表等規則、新連結財務諸表規則、新中間財務諸表等規則及び新中間連結財務諸表規則により作成される場合には、新監査証明府令の規定を適用するものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年一二月二六日内閣府令第八八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定（第七十二条の二及び第八十条の規定を除く。）、第二条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）の規定（第五十一条の二及び第五十三条の規定を除く。）、第三条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）の規定及び第四条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）の規定は、この府令の施行の日（以下「施行日」という。）以後に提出する有価証券届出書、有価証券報告書又は半期報告書に記載される財務諸表及び連結財務諸表（以下「財務諸表等」という。）並びに中間財務諸表及び中間連結財務諸表（以下「中間財務諸表等」という。）で平成十八年九月三十日以後に終了する事業年度及び連結会計年度（以下「事業年度等」という。）並びに中間会計期間及び中間連結会計期間（以下「中間会計期間等」という。）に係るものについて適用し、同日前に終了する事業年度等及び中間会計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十八年五月一日以後に終了する事業年度等及び中間会計期間等に係る財務諸表等及び中間財務諸表等のうち、施行日以後に提出する有価証券届出書、有価証券報告書又は半期報告書に記載されるものについては、新財務諸表等規則、新連結財務諸表規則、新中間財務諸表等規則及び新中間連結財務諸表規則を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第七十二条の二及び第八十条の規定並びに新連結財務諸表規則第五十一条の二及び第五十三条（次項において「新財務諸表等規則第七十二条の二等」という。）の規定は、平成二十年四月一日以後に開始する事業年度等に係る財務諸表等について適用する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、施行日以後に提出する有価証券届出書又は有価証券報告書に記載される財務諸表等のうち、平成二十年三月三十一日以前に開始する事業年度等に係るものについても適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則第八十一条及び第八十二条の規定並びに第二条の規定による改正前の連結財務諸表の用語、様式及び作成方法に関する規則第五十三条の規定は、平成二十年三月三十一日以前に開始する事業年度等に係る財務諸表等について、なお効力を有するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、前項ただし書の規定により新財務諸表等規則第七十二条の二等の規定の適用を受けるものについては、この限りでない。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年三月三〇日内閣府令第三一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十九年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年八月一五日内閣府令第六五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、証券取引法等の一部を改正する法律の施行の日（以下「施行日」という。）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定は、施行日以後に終了する事業年度に係る財務諸表について適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、次の各号に掲げる規定の適用は、当該各号に定めるところによる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条第三項、第四項、第五項、第七項及び第十七項、第八条の十並びに第八条の十の二の規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十九年四月一日以後に開始する事業年度に係るもののうち、施行日以後に提出する有価証券届出書又は有価証券報告書に記載されるものについては、これらの規定を適用することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の二（第八号から第十号までを除く。）、第八条の六、第十六条の三、第十七条第一項第四号及び第五号、第二十二条第八号、第二十三条第一項第八号及び第三項、第二十五条、第二十六条、第二十七条第十二号、第二十八条第一項第十号及び第三項、第三十一条の四、第四十八条の三、第四十九条第一項第四号、第五十一条の三並びに第五十二条第一項第四号の規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十九年四月一日以後に開始する事業年度に係るもののうち、施行日以後に提出する有価証券届出書又は有価証券報告書に記載されるものについては、これらの規定を適用することができる。"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十年四月一日以後に開始する事業年度に係る財務諸表について財務諸表等の用語、様式及び作成方法に関する規則第八条の二、第八条の六、第十六条の二、第十七条第一項第四号及び第五号、第二十二条第八号、第二十三条第一項第八号及び第三項、第二十五条、第二十六条、第二十七条第十二号、第二十八条第一項第十号及び第三項、第三十一条の三、第四十八条の二、第四十九条第一項第四号、第五十一条の二並びに第五十二条第一項第四号の規定を適用する場合において、所有権移転外ファイナンス・リース取引のリース取引開始日（リース物件を使用収益する権利を行使することができることとなった日をいう。以下同じ。）が平成二十年四月一日前に開始する事業年度に属するときは、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、重要性の乏しいものについては、注記を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社がリース物件の借主である場合において、当該所有権移転外ファイナンス・リース取引について通常の賃貸借取引に係る方法に準じて会計処理を行っているとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則（以下「旧財務諸表等規則」という。）第八条の二第八号及び第八条の六第一項第一号（同条第二項、第三項及び第六項の規定を適用する場合を含む。）に定める事項"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース取引を通常の取引以外の取引とする財務諸表提出会社がリース物件の貸主である場合において、当該所有権移転外ファイナンス・リース取引について通常の賃貸借取引に係る方法に準じて会計処理を行っているとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["旧財務諸表等規則第八条の二第八号及び第八条の六第一項第二号（同条第四項の規定を適用する場合を含む。）に定める事項"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース取引を通常の取引とする財務諸表提出会社がリース物件の貸主である場合において、当該所有権移転外ファイナンス・リース取引について、平成二十年四月一日以後に開始する事業年度の直前の事業年度の末日におけるリース物件に係る固定資産の適正な帳簿価額（当該固定資産に対する減価償却累計額を控除した金額をいう。以下同じ。）を平成二十年四月一日以後に開始する事業年度の開始の日におけるリース投資資産の価額として計上する会計処理を行っているとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純利益金額又は税引前当期純損失金額と当該所有権移転外ファイナンス・リース取引について通常の売買取引に係る方法に準じて会計処理を行った場合に計上されるべき税引前当期純利益金額又は税引前当期純損失金額との差額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、平成十九年四月一日以後に開始する事業年度に係る財務諸表について、財務諸表等の用語、様式及び作成方法に関する規則第八条の二、第八条の六、第十六条の二、第十七条第一項第四号及び第五号、第二十二条第八号、第二十三条第一項第八号及び第三項、第二十五条、第二十六条、第二十七条第十二号、第二十八条第一項第十号及び第三項、第三十一条の三、第四十八条の二、第四十九条第一項第四号、第五十一条の二並びに第五十二条第一項第四号の規定を適用する場合に準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、前項中「平成二十年四月一日」とあるのは、「平成十九年四月一日」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定は、第二種中間財務諸表提出会社が中間会計期間に係る第二種中間財務諸表について財務諸表等の用語、様式及び作成方法に関する規則第二百十二条、第二百二十条、第二百四十九条、第二百五十条第一項第三号及び第四号、第二百六十三条、第二百六十四条第一項第四号並びに第二百六十五条第一項第三号の規定を適用する場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第三項第一号中「第九条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則（以下「旧財務諸表等規則」という。）第八条の二第八号及び第八条の六第一項第一号（同条第二項、第三項及び第六項の規定を適用する場合を含む。）」とあるのは「第十一条の規定による改正前の中間財務諸表等の用語、様式及び作成方法に関する規則（次号において「旧中間財務諸表等規則」という。）第四条第五号及び第五条の三（同条において準用する第九条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則（以下「旧財務諸表等規則」という。）第八条の六第一項第一号（同条第二項、第三項及び第六項の規定を適用する場合を含む。）の規定に限る。）」と、同項第二号中「旧財務諸表等規則第八条の二第八号及び第八条の六第一項第二号（同条第四項の規定を適用する場合を含む。）」とあるのは「旧中間財務諸表等規則第四条第五号及び第五条の三（同条において準用する旧財務諸表等規則第八条の六第一項第二号（同条第四項の規定を適用する場合を含む。）の規定に限る。）」と、同項第三号中「税引前当期純利益金額又は税引前当期純損失金額」とあるのは「税引前中間純利益金額又は税引前中間純損失金額」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年一〇月三一日内閣府令第七八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年六月六日内閣府令第三六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の様式に係る経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則様式第二号から様式第六号まで、第二条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則様式第四号から様式第八号まで、第三条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則様式第一号から様式第五号まで、第四条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則様式第四号から様式第八号まで、第五条の規定による改正後の四半期財務諸表等の用語、様式及び作成方法に関する規則様式第一号から様式第五号まで及び第六条の規定による改正後の四半期連結財務諸表の用語、様式及び作成方法に関する規則様式第四号から様式第八号までは、この府令の施行の日（以下「施行日」という。）以後に提出する有価証券届出書等（有価証券届出書（その訂正届出書を含む。）並びに有価証券報告書、四半期報告書及び半期報告書（これらの訂正報告書を含む。）をいう。以下同じ。）に記載すべき財務諸表等（財務諸表、四半期財務諸表、中間財務諸表、連結財務諸表、四半期連結財務諸表及び中間連結財務諸表をいう。以下同じ。）で、直近の事業年度又は特定期間（金融商品取引法第二十四条第五項において準用する同条第一項に規定する特定期間をいう。）（以下「事業年度等」という。）が平成二十年四月一日以後に開始する事業年度等であるものから適用し、直近の事業年度等が同日前に開始する事業年度等であるものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年八月七日内閣府令第五〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定の適用は、次の各号に掲げる改正規定の区分に応じ、当該各号に定めるところによる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条に三項を加える改正規定（新財務諸表等規則第八条第四十一項に係る部分に限る。）、第八条の二第八号の改正規定、第八条の六の次に一条を加える改正規定、第八条の七の改正規定、第八条の八の改正規定、第百二十五条の改正規定及び様式第十号の改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十二年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十二年三月三十一日前に終了する事業年度に係る財務諸表のうち、この府令の施行の日（以下「施行日」という。）以後に提出されるものについては、これらのすべての改正規定による新財務諸表等規則の規定により作成することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条に三項を加える改正規定（新財務諸表等規則第八条第四十二項に係る部分に限る。）、第八条の二十七の次に一条を加える改正規定、第九条第二項の改正規定、第四十八条の三の次に一条を加える改正規定、第四十九条第一項の改正規定、第五十一条の三の次に一条を加える改正規定、第五十二条第一項の改正規定、第五十三条の改正規定、第五十四条の二の改正規定、第百二十一条の改正規定、第百二十二条の改正規定（第七号ヘを改める部分を除く。）、第百二十三条第一号の改正規定、第百二十五条の次に一条を加える改正規定、第百二十六条の改正規定、様式第二号の改正規定（資産除去債務に係る部分に限る。）及び様式第十一号の次に一様式を加える改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十二年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十二年四月一日前に開始する事業年度に係る財務諸表のうち、施行日以後に提出されるものについては、これらのすべての改正規定による新財務諸表等規則の規定により作成することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条に三項を加える改正規定（新財務諸表等規則第八条第四十三項に係る部分に限る。）、第五十四条の三の次に一条を加える改正規定、第七十六条の次に一条を加える改正規定及び第八十四条ただし書の改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十一年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十一年四月一日前に開始する事業年度に係る財務諸表のうち、施行日以後に提出されるものについては、これらのすべての改正規定による新財務諸表等規則の規定により作成することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の九の改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十年四月一日以後に開始する事業年度に係る財務諸表のうち、施行日以後に提出されるものについて適用し、平成二十年四月一日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十五条第十一号の改正規定、第十七条の改正規定、第十九条の改正規定、第五十四条第一項の改正規定及び様式第二号の改正規定（資産除去債務に係る部分を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十一年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十一年三月三十一日前に終了する事業年度に係る財務諸表のうち、施行日以後に提出されるものについては、これらのすべての改正規定による新財務諸表等規則の規定により作成することができる。"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号の規定にかかわらず、新財務諸表等規則第八条の六の二第三項及び第四項の規定による注記は、平成二十三年三月三十一日前に終了する事業年度に係る財務諸表については記載しないことができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第三号に掲げる改正規定による新財務諸表等規則の規定により財務諸表を作成する最初の事業年度において、当該事業年度の前事業年度末に存在する工事契約について新財務諸表等規則の規定による場合には、その旨並びに当該事業年度の前事業年度末までの工事の進捗度に対応する工事収益の額及び工事原価の額を損益計算書に注記しなければならない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年九月二四日内閣府令第五六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十年十月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年一二月一二日内閣府令第八〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年三月二四日内閣府令第五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定の適用は、次の各号に掲げる改正規定の区分に応じ、当該各号に定めるところによる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の改正規定、第八条の十七から第八条の二十二までの改正規定、第八条の二十三の見出しの改正規定、同条第一項の改正規定（同項中第四号を第五号とし、第三号を第四号とし、第二号の次に一号を加える部分を除く。）及び同条第三項の改正規定、第八条の二十四及び第八条の二十五の改正規定、第八条の二十六の改正規定（新財務諸表等規則第八条の二十三第一項第三号に掲げる事項に準ずる事項に係る部分を除く。）、第五十一条、第五十二条第一項、第五十三条、第五十四条の二、第五十六条、第九十五条の二及び第九十七条の改正規定、様式第三号の改正規定（負ののれん発生益に係る部分に限る。）並びに様式第二号の改正規定（負ののれんに係る部分に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十二年四月一日以後に行われる企業結合（新財務諸表等規則第八条第二十七項に規定する企業結合をいう。以下この号において同じ。）及び事業分離（新財務諸表等規則第八条第三十八項に規定する事業分離をいう。以下この号において同じ。）について適用し、同日前に行われる企業結合及び事業分離については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十一年四月一日以後に開始する事業年度の開始の日から平成二十二年三月三十一日までに企業結合又は事業分離が行われる場合には、当該企業結合及び事業分離について、これらのすべての改正規定による新財務諸表等規則の規定により当該事業年度に係る財務諸表を作成することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十三第一項の改正規定（同項中第四号を第五号とし、第三号を第四号とし、第二号の次に一号を加える部分に限る。）、同条第二項及び第四項の改正規定、第八条の二十六第一項の改正規定（新財務諸表等規則第八条の二十三第一項第三号に掲げる事項に準ずる事項に係る部分に限る。）、第八条の二十八の次に二条を加える改正規定（第八条の二十九を加える部分に限る。）、第十一条第二項、第六十九条第二項、第九十九条第二項、第百十条第二項及び第百二十一条第二項の改正規定、様式第十二号を様式第十五号とし、様式第四号から様式第十一号までを三号ずつ繰り下げる改正規定、様式第三号の改正規定（同様式を様式第六号とする部分に限る。）、様式第二号の改正規定（同様式を様式第五号とする部分に限る。）並びに様式第一号の次に三様式を加える改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十二年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第八条の二十八の次に二条を加える改正規定（第八条の三十を加える部分に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["平成二十二年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に終了する事業年度に係る財務諸表のうち、この府令の施行の日（以下「施行日」という。）以後に提出するものについては、当該改正規定による新財務諸表等規則の規定により作成することができる。"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第百二十二条第一号の改正規定及び別記第二号の改正規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十一年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号に掲げる改正規定による新財務諸表等規則の規定により財務諸表を作成する最初の事業年度においては、新財務諸表等規則第八条の三第一号に掲げる事項のうち、会計処理の原則又は手続の変更が財務諸表に与えている影響の内容（当該改正規定に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十二年四月一日以後に開始する事業年度に係る財務諸表を作成する場合において、第一項第一号の規定によりなお従前の例によることとされる場合における負ののれんの償却額については、新財務諸表等規則第八条の二十九第一項第二号及び第三号に掲げる事項として当該負ののれんの償却額を新財務諸表等規則様式第二号に定めるところにより注記し、同条第三項各号に掲げる項目に該当するものとして当該負ののれんの償却額及び未償却残高を新財務諸表等規則様式第四号に定めるところに準じて注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二種中間財務諸表を作成する場合において、前項の負ののれんの償却額については、財務諸表等の用語、様式及び作成方法に関する規則第二百三十八条第一項第二号及び第三号に掲げる事項として当該負ののれんの償却額を同令様式第二十一号に定めるところにより注記し、同条第三項各号に掲げる項目に該当するものとして当該負ののれんの償却額及び未償却残高を同令様式第二十三号に定めるところに準じて注記しなければならない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年四月二〇日内閣府令第二七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第八条の二十七の規定は、平成二十一年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係る財務諸表については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年一二月一一日内閣府令第七三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第七章の規定は、平成二十二年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年九月三〇日内閣府令第四五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定の適用は、次の各号に掲げる規定の区分に応じ、当該各号に定めるところによる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第六条、第八条第四十四項から第五十三項まで、第八条の二、第八条の三から第八条の三の七まで、第九条、第六十八条の四第二項、第九十五条の二、第九十五条の三、第九十五条の五の二第二項、第九十五条の五の三、第百一条第一項、第百二条、第百三条第一項、第百四条、第百五条第一項、第百六条第一項第一号、第百七条第一号、第百八条第三項、第百三十一条第一項、第百三十三条第二項、様式第二号、様式第六号、様式第七号及び様式第十一号から様式第十五号まで"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十三年四月一日以後に開始する事業年度に係る財務諸表（財務諸表等の用語、様式及び作成方法に関する規則第一条第一項に規定する財務諸表をいう。以下同じ。）について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第百二十八条"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日以後に終了する事業年度に係る財務諸表について適用する。"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表提出会社が、平成二十年十二月五日から平成二十二年三月三十一日までに売買目的有価証券（財務諸表等の用語、様式及び作成方法に関する規則（以下この項において「財務諸表等規則」という。）第八条第二十項に規定する有価証券をいう。以下同じ。）又はその他有価証券（売買目的有価証券、満期保有目的の債券（この府令による改正前の財務諸表等規則第八条第二十一項に規定する満期保有目的の債券をいう。以下この項において同じ。）、子会社株式及び関連会社株式以外の有価証券をいう。）を満期保有目的の債券へ変更した場合における当該変更後の満期保有目的の債券についての新財務諸表等規則第八条第二十一項の規定の適用については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の七の規定は、平成二十二年四月一日以後に開始する事業年度に係る財務諸表から適用し、同日前に開始した事業年度に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年一一月一九日内閣府令第四九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十三年一月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年三月三一日内閣府令第一〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十三年四月一日（以下「施行日」という。）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、施行日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年六月三〇日内閣府令第三〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第八条第七項及び第八条の九第二号の規定は、平成二十五年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十三年四月一日以後に開始する事業年度に係るものについては、これらの規定を適用することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年一一月一六日内閣府令第六一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、資本市場及び金融業の基盤強化のための金融商品取引法等の一部を改正する法律附則第一条第二号に掲げる規定の施行の日（平成二十三年十一月二十四日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの府令の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年二月一五日内閣府令第四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、資本市場及び金融業の基盤強化のための金融商品取引法等の一部を改正する法律の施行の日（平成二十四年四月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの府令の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年三月二六日内閣府令第一一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十四年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年九月二一日内閣府令第六一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（附則第三項を除く。次項において「新財務諸表等規則」という。）は、平成二十五年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十五年四月一日以後に開始する事業年度に係る財務諸表に初めて新財務諸表等規則を適用する場合における当該財務諸表に含まれる比較情報（財務諸表等の用語、様式及び作成方法に関する規則第六条に規定する比較情報をいう。）については、第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則（附則第三項を除く。次項において「旧財務諸表等規則」という。）を適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十五年四月一日から平成二十六年三月三十一日までの間に開始する事業年度（以下この項において「当事業年度」という。）の前事業年度に係る財務諸表（金融商品取引法第五条第一項又は第二十四条第一項から第三項までの規定により提出された有価証券届出書又は有価証券報告書に記載されていないものに限る。以下この項において「前財務諸表」という。）を、金融商品取引法又は金融商品取引法に基づく命令により当事業年度に係る財務諸表を最近事業年度に係る財務諸表として記載すべき有価証券届出書又は当事業年度に係る有価証券報告書に記載する場合における前財務諸表については、旧財務諸表等規則を適用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二五年八月二一日内閣府令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則様式第七号、第二条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則様式第六号、第三条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則様式第六号及び第四条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則様式第六号は、次の表の書類の欄に掲げる書類ごとに、同表の適用対象の欄に定めるもの及びその訂正に係る書類に記載すべき株主資本等変動計算書等（株主資本等変動計算書、連結株主資本等変動計算書、中間株主資本等変動計算書及び中間連結株主資本等変動計算書をいう。以下同じ。）について適用し、当該欄に定めのないもの及びその訂正に係る書類に記載すべき株主資本等変動計算書等については、なお従前の例による。"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["書類"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["適用対象"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券届出書"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["直近の事業年度又は特定期間（金融商品取引法第二十四条第五項において準用する同条第一項に規定する特定期間をいう。以下同じ。）（以下「事業年度等」という。）が平成二十五年十二月三十一日以後に終了するもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券報告書"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十五年十二月三十一日以後に終了する事業年度等に係るもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["半期報告書"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十六年一月一日以後に開始する事業年度等に属する中間会計期間又は中間計算期間（特定期間開始の日から起算して六月を経過する日までの期間をいう。）に係るもの"]}]}]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二五年一〇月二八日内閣府令第七〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年三月二六日内閣府令第一九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（次項及び第三項において「新財務諸表等規則」という。）は、平成二十六年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十六年三月三十一日以後に終了する事業年度に係る財務諸表に初めて新財務諸表等規則を適用する場合には、新財務諸表等規則第八条の三の四第一項第三号に掲げる金額（第一条中財務諸表等の用語、様式及び作成方法に関する規則第八条の六、第八条の二十三、第八条の二十八、第二十条、第二十六条、第二十六条の二、第四十二条、第五十四条の四、第五十六条、第六十八条の四、第七十五条、第七十六条の二、第八十条、第八十六条、第九十五条の三の二、第九十五条の三の三、第九十五条の五の二、第九十五条の五の三、第百七条、第百二十一条及び第百二十七条の改正規定に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業内容等の開示に関する内閣府令等の一部を改正する内閣府令（平成十九年内閣府令第六十五号）附則第九条第三項（同条第四項において準用する場合を含む。以下この項において同じ。）の規定にかかわらず、同条第三項各号に定める事項は、財務諸表提出会社（新財務諸表等規則第五条第一項第一号に規定する財務諸表等提出会社をいう。）が連結財務諸表を作成している場合には、記載することを要しない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年三月二八日内閣府令第二二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定は、平成二十七年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成二十六年四月一日以後に開始する事業年度に係る財務諸表については、新財務諸表等規則の規定（財務諸表等の用語、様式及び作成方法に関する規則（次項において「財務諸表等規則」という。）様式第七号の改正規定に係る部分を除く。）を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合における当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいう。）については、前項の規定にかかわらず、第一条の規定による改正前の財務諸表等規則の規定を適用して作成するものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年九月三〇日内閣府令第六三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則の規定は、平成二十七年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二七年九月四日内閣府令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則の規定は、平成二十八年三月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二八年一二月二七日内閣府令第六六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十九年一月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二九年五月二五日内閣府令第二八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則は、平成二十九年五月三十一日以後に終了する事業年度に係る財務諸表について適用し、同日前に終了する事業年度に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二九年六月三〇日内閣府令第三五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三〇年三月二三日内閣府令第七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定は、平成三十年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成三十年三月三十一日以後最初に終了する事業年度に係る財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合における財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、新財務諸表等規則第八条の十二第二項第二号及び同条第三項に係るものに限る。）については、前項の規定にかかわらず、第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則の規定を適用して作成することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三〇年六月八日内閣府令第二九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定は、令和三年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成三十年四月一日以後に開始する事業年度に係る財務諸表又は平成三十年十二月三十一日以後に終了する事業年度に係る財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三一年四月二六日内閣府令第二七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定は、平成三十一年四月一日以後に開始する事業年度において行われる企業結合（新財務諸表等規則第八条第二十七項に規定する企業結合をいう。以下この条において同じ。）について適用し、同日以後に開始する最初の事業年度の開始の日の前日までに行われる企業結合については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和元年五月七日内閣府令第二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和元年六月二一日内閣府令第一三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年三月六日内閣府令第九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定は、令和三年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和二年三月三十一日以後に終了する事業年度に係る財務諸表又は同年四月一日以後に開始する事業年度に係る財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、新財務諸表等規則第八条の六の二第一項第三号及び第八条の三十三に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項ただし書の規定により令和二年三月三十一日以後に終了する事業年度に係る財務諸表に初めて新財務諸表等規則の規定を適用する場合には、新財務諸表等規則第八条の六の二第一項第三号ニ（２）に掲げる事項の記載を省略することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、翌事業年度の財務諸表に含まれる比較情報（同号ニ（２）に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合であって、金融商品又は市場価格の変動により利益を得る目的をもって所有する棚卸資産の時価の算定方法を変更した場合（新財務諸表等規則第八条第四十七項に規定する会計方針の変更として同条第五十一項に規定する遡及適用を行っていない場合に限る。）には、新財務諸表等規則第八条の三、第八条の三の五又は第八条の三の六に規定する事項に代えて、当該変更の内容を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表に持分相当額を純額で計上する組合その他これに準ずる事業体（外国におけるこれらに相当するものを含む。）への出資については、第一項の規定にかかわらず、令和四年四月一日前に開始する事業年度に係る財務諸表について、新財務諸表等規則第八条の六の二第一項第二号に掲げる事項の記載を省略することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨及び当該出資の貸借対照表計上額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引法第二条第一項第十号に掲げる投資信託又は外国投資信託の受益証券、同項第十一号に掲げる投資証券又は外国投資証券その他これらに準ずる有価証券を含む金融商品（以下「投資信託等」という。）については、第一項の規定にかかわらず、令和四年四月一日前に開始する事業年度に係る財務諸表について、新財務諸表等規則第八条の六の二第一項第三号に掲げる事項の記載を省略することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、その旨及び当該投資信託等の貸借対照表計上額を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託等について、財務諸表に初めて新財務諸表等規則第八条の六の二第一項第三号に掲げる事項を記載する場合には、当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、同号（投資信託等に係るものに限る。）に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託等について、令和四年四月一日前に開始する事業年度に係る財務諸表に初めて新財務諸表等規則第八条の六の二第一項第三号に掲げる事項を記載する場合（投資信託等について、一般に公正妥当と認められる企業会計の基準に従い、時価の算定に係る会計処理を事業年度末に係る財務諸表から適用する場合に限る。）には、同号ニ（２）に掲げる事項の記載を省略することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、翌事業年度の財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、同号ニ（２）（投資信託等に係るものに限る。）に係るものに限る。）について記載することを要しない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年六月一二日内閣府令第四六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則等の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第八条第六十九項、第八条の二、第八条の二の二、第八条の三の三、第八条の八及び第九条の規定、第二条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）第四条及び第五条の五の規定、第三条の規定による改正後の四半期財務諸表等の用語、様式及び作成方法に関する規則（以下「新四半期財務諸表等規則」という。）第十条の規定、第四条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）第十三条第五項、第十三条の二、第十四条の四、第十五条の七、第十六条及び第四十三条の二の規定、第五条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）第十条第五項及び第十七条の規定並びに第六条の規定による改正後の四半期連結財務諸表の用語、様式及び作成方法に関する規則（以下「新四半期連結財務諸表規則」という。）第十七条の規定は、令和三年三月三十一日以後終了する事業年度及び連結会計年度（以下「事業年度等」という。）に係る財務諸表及び連結財務諸表（以下「財務諸表等」という。）、同日以後終了する中間会計期間及び中間連結会計期間（以下「中間会計期間等」という。）に係る中間財務諸表及び中間連結財務諸表（以下「中間財務諸表等」という。）並びに同日以後終了する事業年度等に属する四半期累計期間及び四半期会計期間並びに四半期連結累計期間及び四半期連結会計期間（以下「四半期累計期間等」という。）に係る四半期財務諸表及び四半期連結財務諸表（以下「四半期財務諸表等」という。）について適用し、同日前に終了する事業年度等、中間会計期間等及び四半期累計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、直近の事業年度等が令和二年三月三十一日以後終了する事業年度等に係る財務諸表等、直近の中間会計期間等が同日以後終了する中間会計期間等に係る中間財務諸表等及び直近の四半期累計期間等が同日以後終了する四半期累計期間等に係る四半期財務諸表等については、これらの規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、新財務諸表等規則第八条の二の二に係るものに限る。）について記載することを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の三十二、第十五条、第十七条、第三十九条、第四十七条、第四十九条、第五十四条の四、第七十二条及び第九十三条の規定並びに様式第五号及び様式第五号の二、新中間財務諸表等規則第五条の二十三、第十三条及び第三十一条の三の規定並びに様式第四号、新四半期財務諸表等規則第二十二条の四及び第三十条の規定並びに様式第二号、新連結財務諸表規則第十五条の二十六、第二十三条、第三十七条、第四十条及び第五十一条の規定並びに様式第四号、新中間連結財務諸表規則第十七条の十八、第二十五条及び第四十三条の規定並びに様式第四号並びに新四半期連結財務諸表規則第二十七条の三及び第三十五条の規定並びに様式第二号は、令和三年四月一日以後開始する事業年度等に係る財務諸表等、同日以後開始する中間会計期間等に係る中間財務諸表等及び同日以後開始する四半期累計期間等に係る四半期財務諸表等について適用し、同日前に開始する事業年度等、中間会計期間等及び四半期累計期間等に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和二年四月一日以後開始する事業年度等に係る財務諸表等、同日以後開始する中間会計期間等に係る中間財務諸表等及び同日以後開始する四半期累計期間等に係る四半期財務諸表等については、これらの規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合における当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいう。以下この項及び次項において同じ。）については、前項の規定にかかわらず、第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則の規定を適用して作成することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、当該財務諸表に含まれる比較情報（新財務諸表等規則第八条の三十二、第十七条第四項、第四十九条第五項及び第七十二条第二項に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行の日（以下「施行日」という。）前に財務諸表等の用語、様式及び作成方法に関する規則等の一部を改正する内閣府令（平成三十年内閣府令第二十九号。第八項において「平成三十年改正府令」という。）第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（第五項において「平成三十年改正財務諸表等規則」という。）を適用する場合であって、第一項の規定により新財務諸表等規則第八条第四十八項に規定する表示方法の変更として財務諸表に初めて新財務諸表等規則の規定を適用するときにおける当該財務諸表に含まれる比較情報については、第一項の規定にかかわらず、第一条の規定による改正前の財務諸表等の用語、様式及び作成方法に関する規則の規定を適用して作成することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、新財務諸表等規則第八条の三の四第一項第三号に規定する事項について記載することを要しない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年二月三日内閣府令第五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、会社法の一部を改正する法律の施行の日（令和三年三月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則等の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則第八条第二十五項、同条第三十六項第四号、第八条の十八第三項第四号、第五十九条、第六十七条の二、第百条第一項、第百四条の二、様式第五号、様式第五号の二、様式第七号及び様式第七号の二の規定、第五条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則第二条第二十一号、第四十二条、第四十三条の二の二、第七十一条第一項、第七十四条の二、様式第四号及び様式第六号の規定、第六条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則第三十二条、第三十六条の二の四、第五十九条第一項、第六十三条の二、様式第四号及び様式第六号の規定、第十六条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則第四十四条、第四十五条の二の二、第七十二条第一項、第七十五条の二、様式第四号及び様式第六号の規定、第二十八条の規定による改正後の四半期財務諸表等の用語、様式及び作成方法に関する規則第十六条第三項、第四十八条、第五十条の二及び様式第二号の規定並びに第二十九条の規定による改正後の四半期連結財務諸表の用語、様式及び作成方法に関する規則第五十四条、第五十六条の二及び様式第二号の規定は、この府令の施行の日（以下「施行日」という。）以後終了する事業年度及び連結会計年度（以下この条において「事業年度等」という。）に係る財務諸表及び連結財務諸表、同日以後終了する中間会計期間及び中間連結会計期間（以下この条において「中間会計期間等」という。）に係る中間財務諸表及び中間連結財務諸表並びに同日以後終了する事業年度等に属する四半期累計期間及び四半期会計期間並びに四半期連結累計期間及び四半期連結会計期間（以下この条において「四半期累計期間等」という。）に係る四半期財務諸表及び四半期連結財務諸表について適用し、同日前に終了する事業年度等、中間会計期間等及び四半期累計期間等に係るものについては、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年九月二四日内閣府令第六一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定は、令和四年四月一日以後に開始する事業年度に係る財務諸表について適用し、同日前に開始する事業年度に係る財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和三年四月一日以後に開始する事業年度に係る財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、新財務諸表等規則第八条の六の二第三項から第五項までに係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項ただし書の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合（投資信託等について、一般に公正妥当と認められる企業会計の基準に従い、時価の算定に係る会計処理を事業年度末に係る財務諸表から適用する場合に限る。）には、新財務諸表等規則第八条の六の二第五項第三号に掲げる事項の記載を省略することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合には、翌事業年度の財務諸表に含まれる比較情報（新財務諸表等規則第六条に規定する比較情報をいい、同号に係るものに限る。）について記載することを要しない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定により財務諸表に初めて新財務諸表等規則の規定を適用する場合であって、金融商品の時価の算定方法を変更した場合には、新財務諸表等規則第八条の三、第八条の三の五又は第八条の三の六に規定する事項に代えて、当該変更の内容を注記しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資信託財産の計算に関する規則（平成十二年総理府令第百三十三号）の適用を受ける信託財産について作成すべき財務諸表若しくは第二種中間財務諸表又は投資法人の計算に関する規則（平成十八年内閣府令第四十七号）の適用を受ける投資法人が作成すべき財務諸表若しくは第二種中間財務諸表については、当分の間、財務諸表等の用語、様式及び作成方法に関する規則第八条の六の二第一項第三号（同令第二百二十一条において準用する場合を含む。）に掲げる事項の記載を省略することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年二月一九日内閣府令第一四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年三月二七日内閣府令第二九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、令和六年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第九条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則の規定は、施行日以後に開始する事業年度（改正法附則第三条第二項の四半期が属する事業年度を含む。）に係る財務諸表について適用し、施行日前に開始した事業年度（当該四半期が属する事業年度を除く。）に係る財務諸表については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの府令の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年八月二二日内閣府令第七〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和六年四月一日前に開始した事業年度又は中間会計期間に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年三月二四日内閣府令第二〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定は、令和九年四月一日以後に開始する事業年度又は中間会計期間（以下この項及び第三項において「事業年度等」という。）に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表について適用し、同日前に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和七年四月一日以後に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に含まれる比較情報（新財務諸表等規則第八条の二の二又は第百三十条若しくは第二百十一条に規定する比較情報をいい、財務諸表提出会社がリースの貸手である場合にあつては新財務諸表等規則第十七条第五項から第七項まで、第三十一条の三（新財務諸表等規則第百五十九条及び第二百四十九条において準用する場合を含む。）及び第九十八条の三（新財務諸表等規則第三百三条の二において準用する場合を含む。）の改正規定に係るものを除く。）については、前項の規定にかかわらず、なお従前の例によることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合においては、新財務諸表等規則第八条の三第三項第五号及び第六号又は第百三十一条第三項第四号若しくは第二百十三条第三項第五号及び第六号に掲げる事項に代えて、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則の規定を適用して財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表を作成する最初の事業年度等（以下この条において「適用初年度」という。）の期首の貸借対照表に計上されているリース負債に適用している借手の追加借入利子率の加重平均"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号の追加借入利子率で割り引いた適用初年度の前事業年度等の末日において開示したオペレーティング・リースの未経過リース料と適用初年度の期首の貸借対照表に計上されているリース負債との差額の説明"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、財務諸表提出会社が連結財務諸表を作成している場合には、同項各号に掲げる事項に代えて、適用初年度の期首の貸借対照表に計上されているリース負債の金額を注記することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年三月三一日内閣府令第三一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下この条において「新財務諸表等規則」という。）の規定は、令和七年四月一日以後に開始する事業年度又は中間会計期間（以下この項において「事業年度等」という。）に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表について適用し、同日前に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和七年三月三十一日以後に終了する事業年度に係る財務諸表については、新財務諸表等規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に含まれる比較情報（新財務諸表等規則第八条の二の二又は第百三十条若しくは第二百十一条に規定する比較情報をいう。）については、前項の規定にかかわらず、なお従前の例によることができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年四月一日内閣府令第三六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、私立学校法の一部を改正する法律の施行の日（令和七年四月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年八月二二日内閣府令第七五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第八条の六の二第三項（新財務諸表等規則第二百二十一条において準用する場合を含む。以下この条において同じ。）及び第百三十八条第六項の規定は、令和八年四月一日以後に開始する事業年度又は中間会計期間（以下この項及び次条において「事業年度等」という。）に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表について適用し、同日前に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和七年四月一日以後に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、新財務諸表等規則第八条の六の二第三項及び第百三十八条第六項の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に含まれる比較情報（新財務諸表等規則第八条の二の二又は第百三十条若しくは第二百十一条に規定する比較情報をいい、新財務諸表等規則第八条の六の二第三項及び第百三十八条第六項に係るものに限る。）については、前項の規定にかかわらず、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の六第一項第一号（新財務諸表等規則第二百二十条において準用する場合を含む。以下この項において同じ。）、第百三十八条第一項及び様式第五号の規定は、令和九年四月一日以後に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表について適用し、同日前に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和七年四月一日以後に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、新財務諸表等規則第八条の六第一項第一号、第百三十八条第一項及び様式第五号の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に初めて新財務諸表等規則の規定を適用する場合には、当該財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表に含まれる比較情報（新財務諸表等規則第八条の二の二又は第百三十条若しくは第二百十一条に規定する比較情報をいい、財務諸表提出会社がリースの貸手である場合にあつては新財務諸表等規則第十七条第五項から第七項まで、第三十一条の三（新財務諸表等規則第百五十九条及び第二百四十九条において準用する場合を含む。）及び第九十八条の三（新財務諸表等規則第三百三条の二において準用する場合を含む。）の規定に係るものを除く。）については、前項の規定にかかわらず、なお従前の例によることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合においては、新財務諸表等規則第八条の三第三項第五号及び第六号又は第百三十一条第三項第四号若しくは第二百十三条第三項第五号及び第六号に掲げる事項に代えて、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則の規定を適用して財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表を作成する最初の事業年度等（以下この条において「適用初年度」という。）の期首の貸借対照表に計上されているリース負債に適用している借手の追加借入利子率の加重平均"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号の追加借入利子率で割り引いた適用初年度の前事業年度等の末日において開示したオペレーティング・リースの未経過リース料と適用初年度の期首の貸借対照表に計上されているリース負債との差額の説明"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、財務諸表提出会社が連結財務諸表を作成している場合には、同項各号に掲げる事項に代えて、適用初年度の期首の貸借対照表に計上されているリース負債の金額を注記することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和八年三月三一日内閣府令第二八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表等の用語、様式及び作成方法に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第四十九条及び第九十五条の五の規定は、令和八年四月一日以後に開始する事業年度又は中間会計期間（以下この条において「事業年度等」という。）に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表について適用し、同日前に開始する事業年度等に係る財務諸表又は第一種中間財務諸表若しくは第二種中間財務諸表については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第二百二条の二及び第三百五条の二の規定は、令和八年四月一日以後に開始する中間会計期間に係る第一種中間財務諸表又は第二種中間財務諸表について適用し、同日前に開始する中間会計期間に係る第一種中間財務諸表又は第二種中間財務諸表については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和八年八月五日内閣府令第七〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、金融庁組織令の一部を改正する政令の施行の日から施行する。"]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{"WritingMode":"vertical"},"children":["別記"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設業"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["銀行・信託業"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設業保証業"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一種金融商品取引業（有価証券関連業に該当するものに限る。）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["保険業"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["民営鉄道業"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["水運業"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["道路運送固定施設業"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気通信業"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電気業"]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ガス業"]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中小企業等金融業"]}]}]},{"tag":"Item","attr":{"Num":"15"},"children":[{"tag":"ItemTitle","attr":{},"children":["十五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["農林水産金融業"]}]}]},{"tag":"Item","attr":{"Num":"16"},"children":[{"tag":"ItemTitle","attr":{},"children":["十六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産流動化業"]}]}]},{"tag":"Item","attr":{"Num":"17"},"children":[{"tag":"ItemTitle","attr":{},"children":["十七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資運用業（法第二十八条第四項に規定する投資運用業のうち、法第二条第八項第十四号に掲げる行為を業として行う場合に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"18"},"children":[{"tag":"ItemTitle","attr":{},"children":["十八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資業（投資法人の行う業務に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"19"},"children":[{"tag":"ItemTitle","attr":{},"children":["十九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定金融業"]}]}]},{"tag":"Item","attr":{"Num":"20"},"children":[{"tag":"ItemTitle","attr":{},"children":["二十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["医業（社会医療法人債を発行し、又は発行しようとする医療法人が行う業務に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"21"},"children":[{"tag":"ItemTitle","attr":{},"children":["二十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学校設置事業（金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条第二号に掲げる証券若しくは証書を発行し、若しくは発行しようとする学校法人等又は同令第一条の三の四に規定する権利を有価証券として発行し、若しくは発行しようとする学校法人等が行う業務に限る。）"]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第一号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058195.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058196.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第三号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058197.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第四号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058198.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第五号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000079576.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第五号の二"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000076916.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第六号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000076917.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第六号の二"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000074109.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第七号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058203.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第七号の二"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058204.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第八号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058205.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第九号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058206.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058207.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十一号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000076918.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十一号の二"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058209.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十二号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058210.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十三号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000076919.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十四号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058212.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十四号の二"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058213.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十五号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000058214.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十六号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073643.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十七号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000074110.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十八号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000074111.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第十九号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073646.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073647.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十一号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073648.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十二号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073649.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十三号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073650.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十四号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000076920.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十五号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000074113.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十六号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073653.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十七号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073654.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["様式第二十八号"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000073655.pdf"},"children":[]}]}]}]}]}]}}