{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"347M50000400144","law_num":"昭和四十七年通商産業省令第百四十四号","law_num_era":"Showa","law_num_year":47,"law_num_type":"MinisterialOrdinance","law_num_num":"144","promulgation_date":"1972-12-20"},"revision_info":{"law_revision_id":"347M50000400144_20160401_428M60000400034","law_type":"MinisterialOrdinance","law_title":"熱供給事業会計規則","law_title_kana":"ねつきょうきゅうじぎょうかいけいきそく","abbrev":"","category":"工業","updated":"2024-07-22T07:30:35+09:00","amendment_promulgate_date":"2016-03-24","amendment_enforcement_date":"2016-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"428M60000400034","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成二十八年経済産業省令第三十四号","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":{"Era":"Showa","Lang":"ja","LawType":"MinisterialOrdinance","Num":"144","Year":"47","PromulgateMonth":"12","PromulgateDay":"20"},"children":[{"tag":"LawNum","attr":{},"children":["昭和四十七年通商産業省令第百四十四号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ねつきょうきゅうじぎょうかいけいきそく","Abbrev":"","AbbrevKana":""},"children":["熱供給事業会計規則"]},{"tag":"EnactStatement","attr":{},"children":["熱供給事業法（昭和四十七年法律第八十八号）第十九条の規定に基づき、熱供給事業会計規則を次のように制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（勘定科目及び財務諸表）"]},{"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"},"children":["熱供給事業者は、次条以下に定めるもののほか、別表第一によつて勘定科目を分類し、かつ、別表第二によつて貸借対照表、損益計算書その他の財務計算に関する諸表を作成しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、財務計算に関する諸表のうち、附属明細書として記載（電磁的方法（電子的方法、磁気的方法その他の人の知覚によつて認識することができない方法をいう。）により記録することを含む。）すべきものは、次の各号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":{},"children":["熱供給事業営業費用明細表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産及び建設仮勘定明細表"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["引当金明細表"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他重要事項明細表"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["熱供給事業者は、他の法令の適用を受けるためその他の理由によつて前項の規定により難い場合は、経済産業大臣の承認を受けて、同項の規定によらないことができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、地方公共団体たる熱供給事業者は、経済産業大臣の承認を受けることを要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（熱供給事業固定資産勘定）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業の用に引き続き供するために建設、購入その他の事由によつて取得した土地、建物、構築物、機械装置等の資産は、熱供給事業固定資産勘定をもつて整理しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（建設仮勘定）"]},{"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"},"children":["前条の場合において、資産の取得が建設によるときは、あらかじめ、建設仮勘定をもつて整理し、左に掲げる時期に、遅滞なく、精算して熱供給事業固定資産勘定に振り替えなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、その時期に遅滞なく精算することができないときは、概算額をもつて振り替えることができる。"]},{"tag":"Sentence","attr":{"Function":"main","Num":"3"},"children":["この場合には、精算が完了したときに補正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":{},"children":["建設工事完了前に使用を開始した資産（使用を開始した範囲に限る。）については、その使用を開始したとき。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他の資産については、その建設工事が完了したとき。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建設が短期間であり、かつ、建設に関する整理が容易な資産については、前項の規定にかかわらず、直接、熱供給事業固定資産勘定をもつて整理することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（帳簿原価）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産勘定に整理される資産（以下「熱供給事業固定資産」という。）の帳簿原価（資産の取得に際して熱供給事業固定資産勘定の借方に計上する価額をいう。以下第七条及び第十三条において同じ。）は、取得原価によるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項の取得原価は、当該資産を建設したときはその建設価額、購入したときはその購入価額とし、資産除去債務（会社計算規則（平成十八年法務省令第十三号）第七十五条第二項に規定するものをいう。以下同じ。）に対応する除去費用を加えた額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前条第一項の概算額は、第一項の取得原価とみなす。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（建設価額及び購入価額）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前条第二項の建設価額又は購入価額は、当該資産の建設又は購入に直接又は間接に要した価額で、その建設又は購入のために有効かつ適正なものでなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（工事費負担金）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給契約の定めるところによつて導管その他の設備の工事費を負担するために熱供給を受ける者が提供した金銭、資材その他の財産上の利益（以下「工事費負担金」という。）を充当して熱供給事業固定資産を建設した場合は、当該工事費負担金に相当する金額は、工事費負担金勘定をもつて整理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":{},"children":["前項の工事費負担金は、次条に定める場合を除くほか、他の勘定へ振り替えてはならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（熱供給事業固定資産の除却時の整理）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産を除却したときは、当該資産に関する帳簿原価並びに工事費負担金及び減価償却累計額の金額をそれぞれの当該勘定から減額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"},"children":["前項の場合において、当該資産の帳簿原価から工事費負担金の金額と減価償却累計額の金額の合計を控除した価額（以下「帳簿価額」という。）と当該資産の全部又は一部が貯蔵品勘定その他の勘定へ振り替えられた場合におけるその振替価額との差額は、固定資産除却費勘定をもつて整理しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、振替価額は帳簿価額を限度とした適正な見積価額によるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（共用固定資産）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["熱供給事業固定資産で製造、供給及び業務のうちいずれか二以上の用途に共用されるものは、適正な基準によつてそれぞれの用途の勘定に整理しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、それぞれの用途の勘定に整理することが困難であり、又は整理した後の額が少額であるときは、主たる用途の勘定に整理することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貯蔵品勘定）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["購入し、若しくは製作した物品又は貯蔵品勘定以外の勘定に計上されていた物品で庫入れしたもの（以下「庫入物品」という。）は、貯蔵品勘定をもつて整理しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、固定資産勘定に整理されるもの及び購入又は製作後直ちに使用されるものについては、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貯蔵品勘定の整理）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貯蔵品勘定は、継続記録法によつて整理しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貯蔵品の取得原価）"]},{"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":{},"children":["貯蔵品勘定に整理される物品（以下「貯蔵品」という。）の帳簿原価（物品の取得に際して貯蔵品勘定に計上する価額をいう。）は取得原価によるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項の取得原価は、当該物品を購入したときはその購入価額、製作したときはその製作価額とし、当該物品が庫入物品であるときは、その庫入価額とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（購入価額及び製作価額）"]},{"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":{"Function":"main","Num":"1"},"children":["前条第二項の購入価額又は製作価額は、当該物品の購入又は製作に要したすべての費用の金額とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、当該物品の購入又は製作に要した引取費を除く附随費用については、当該物品の価値を増加するために要したことが明らかであり、かつ、その額が多額であるものを除き、購入価額又は製作価額に含めないことができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（庫入価額）"]},{"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":{},"children":["第十一条第二項の庫入価額は、次の各号によらなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産勘定に計上されていた物品については、帳簿原価からその工事費負担金の金額及び減価償却累計額の金額の合計を控除した価額を限度とした適正な見積価額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建設仮勘定その他の勘定に計上されていた物品については、当該勘定に計上されていたときの金額を限度とした適正な見積価額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["前項の場合において、同項各号に掲げるもののほか、当該庫入物品の価値を増加するために直接に要したと認められる金額は、庫入価額に加算しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、その金額が少額である場合は、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（仮受入整理）"]},{"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"},"children":["物品を購入して貯蔵品勘定に整理する場合において、当該物品の購入価額が確定していないときは、適正な見積価額によつて仮受入整理をしなければならない。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、購入価額が確定したときは、遅滞なく、確定した価額によつてその見積価額を補正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":{},"children":["前項の規定によつて仮受入整理をした場合における見積価額は、第十一条第一項の取得原価とみなす。"]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貯蔵品の払出しの原則）"]},{"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":{},"children":["貯蔵品の払出価額は、先入先出法、期総平均法、月総平均法、移動平均法又は個別法によつて算出した払出単価によつて算定しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（熱供給事業と熱供給事業以外の事業との関係）"]},{"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":{"Function":"main","Num":"1"},"children":["熱供給事業と熱供給事業以外の事業とに関連する費用及びこれらの事業のいずれに属するか明らかでない資産、負債、収益又は費用は、適正な基準によつてそれぞれの事業に属させて整理しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、その基準によつて整理することが著しく困難な場合は、他の法令に別段の定めがある場合を除き、主たる用途の事業に属させて整理することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（消費税等）"]},{"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":{"Function":"main","Num":"1"},"children":["消費税法（昭和六十三年法律第百八号）の規定による消費税及び地方税法（昭和二十五年法律第二百二十六号）の規定による地方消費税に相当する金額については、仮払消費税勘定又は仮受消費税勘定をもつて整理するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、消費税法第九条第一項の規定により、消費税を納める義務が免除される者については、この限りではない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、この省令の施行日以後に始まる事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五一年三月三一日通商産業省令第一七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五八年三月三一日通商産業省令第一八号"},"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":{},"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":{},"children":["この省令の施行の日前に終了する最終の事業年度に係る貸借対照表に記載されている商法等の一部を改正する法律（昭和五十六年法律第七十四号。以下「改正法」という。）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で、改正法による改正後の同条の規定により引当金として計上することができないものは、取り崩したものを除き、この省令の施行の日を含む事業年度に係る貸借対照表においては、資本の部中剰余金の区分にその目的のための任意積立金と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":{},"children":["この省令の施行の日を含む事業年度に係る損益計算書における前項の引当金の取り崩しに係る表示については、なお、従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成元年三月三〇日通商産業省令第一五号"},"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"},"children":["この省令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、第十六条の次に一条を加える改正規定及び別表第一の改正規定中消費税に係る部分は、平成元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":{},"children":["改正後の熱供給事業会計規則の規定は、施行日以後に終了する事業年度に係る会計の整理について適用し、同日前に終了した事業年度に係る会計の整理については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三年一二月二一日通商産業省令第八〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成六年一二月二一日通商産業省令第九二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成九年四月一日通商産業省令第六二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年三月三一日通商産業省令第四一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、この省令の施行日以後に終了する事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年三月三一日通商産業省令第二九号"},"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":{},"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"},"children":["この省令の施行前に開始した事業年度の会計の整理については、この省令の施行後も、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、この省令の公布の日以後に終了する事業年度の会計の整理については、この省令による改正後の熱供給事業会計規則の規定を適用してこれを行うことができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["改正後の熱供給事業会計規則の規定中法人税等調整額に係る部分を使用し会計の整理をする初年度については、改正後の熱供給事業会計規則の規定にかかわらず「前期繰越利益（又は前期繰越損失）」の次に「過年度税効果調整額」「税効果会計適用に伴う（何）積立金取崩」の科目を設けて整理しなければならない。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年三月二三日通商産業省令第三七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、平成十一年四月一日以後開始する事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年九月二九日通商産業省令第二〇六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、平成十二年四月一日以降開始する事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年一〇月三一日通商産業省令第二七五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、平成十三年一月六日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年三月二九日経済産業省令第九九号"},"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":{},"children":["この省令は、商法等の一部を改正する法律及び商法等の一部を改正する法律の施行に伴う関係法律の整備に関する法律の施行の日（平成十三年四月一日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（経過措置）"]},{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["第六条、第十一条及び第二十二条の規定は、この省令の施行の日以後に終了する事業年度分の会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年一二月一九日経済産業省令第二二七号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、この省令の施行日以後に終了する事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一四年九月三〇日経済産業省令第一〇五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、この省令の施行日以後に終了する事業年度に係る会計の整理について適用する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、改正後の熱供給事業会計規則の規定にかかわらず、平成十四年三月三十一日以前に発行し又は発行を決議した転換社債及び新株引受権付社債に係る熱供給事業会計規則の規定の適用については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一五年七月三〇日経済産業省令第八八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、平成十五年四月一日以後に終了する事業年度に係る会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年五月三一日経済産業省令第七五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、この省令の施行の日以後に終了する事業年度分の会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年一二月二六日経済産業省令第一一八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、改正後の熱供給事業会計規則の規定は、この省令の施行の日以後に終了する事業年度分の会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年九月二八日経済産業省令第六六号"},"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":{},"children":["この省令は、証券取引法等の一部を改正する法律の施行の日（平成十九年九月三十日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（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":{},"children":["第一条、第三条、第四条及び第七条の規定は、この省令の施行の日以後に終了する事業年度分の会計の整理について適用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年四月二四日経済産業省令第二六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、平成二十一年三月三十一日以後に終了する事業年度分の会計の整理から適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年三月三一日経済産業省令第二一号"},"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":{},"children":["この省令は、公布の日から施行し、第一条の規定による改正後の熱供給事業会計規則の規定は、この省令の施行の日以後に終了する事業年度分の会計の整理について適用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（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"},"children":["この省令による改正後の熱供給事業会計規則別表第一及び別表第二の規定は、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計算に関する諸表については、適用しない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、同日前に開始する事業年度に係る財務計算に関する諸表のうち、施行日以後に作成されるものについては、これらのすべての規定により作成することができる。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年六月三〇日経済産業省令第三九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、平成二十三年四月一日以後に開始する事業年度分の会計の整理について適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二八年三月二四日経済産業省令第三四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第一条第三号に掲げる規定の施行の日（平成二十八年四月一日）から施行する。"]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第１"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第１条関係）"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":[]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["勘定科目表"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":[]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（１）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["有形固定資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["製造設備"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["燃料の輸送及び貯蔵設備、ボイラー、冷凍設備、工場管理設備等（休止設備に属するものを除く。）を熱供給事業を営む地域別に整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["附属設備を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["構築物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["揚炭・揚油施設、ボイラー給水用施設、冷却塔、煙突、温水又は冷水の貯水槽、還水槽等"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["機械装置"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["燃料貯槽、ボイラー、冷凍機、給炭・給油等装置、石炭・油等燃焼装置、ばい煙等処理用機械装置、配電盤開閉装置、自動制御装置、熱発生所内に設置された熱交換器等"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備品"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工具、器具、什器、諸車等"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産除去債務相当資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事費負担金（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["補助金を含み、工事費負担金と区別して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却累計額（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["供給設備"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱発生所の出口から熱供給を受ける者に取り付けた熱量計又は流量計までの設備（休止設備に属するものを除く。）を熱供給事業を営む地域別に整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["附属設備を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["構築物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["機械装置"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱発生所外に設置された熱交換器を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["導管"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱量計"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流量計"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備品"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産除去債務相当資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事費負担金（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["補助金を含み、工事費負担金と区別して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却累計額（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["業務設備"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["業務総括管理部門の設備であつて、製造設備及び供給設備以外のもの（休止設備に属するものを除く。）を整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["附属設備を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["構築物"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["機械装置"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備品"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産除去債務相当資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事費負担金（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["補助金を含み、工事費負担金と区別して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却累計額（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["休止設備"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["事業の用に供していない遊休有形固定資産を該当する稼働設備の項に準じて整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["無形固定資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["特許権"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["有償取得又は有償創設したもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["借地権"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["同上（地上権を含む。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["のれん"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社計算規則第11条の規定により資産に計上するもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他無形固定資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["有償取得又は有償創設したもの（ソフトウェアを含む。）"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（２）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外固定資産"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外固定資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産の用に供されている設備以外の設備（建設仮勘定に整理されるものを除く。）"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（３）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建設仮勘定"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業建設仮勘定"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事件名別に稼働設備の款及び項に準じて整理する。"]},{"tag":"Sentence","attr":{},"children":["資産除去債務相当資産に係るものは、項を設けて整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外建設仮勘定"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"4"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（４）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["投資その他の資産"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["長期投資"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["投資有価証券"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["１　市場価格のある株式及び債券で時価の変動により利益を得る目的以外の目的で保有するもの並びに市場価格のない株式及び債券（決算期後1年以内に償還期限が到来する債券、関係会社長期投資に整理されるものを除く。）"]},{"tag":"Sentence","attr":{},"children":["２　関係会社とは、次の各号の一に該当する会社をいう。以下同じ。"]},{"tag":"Sentence","attr":{},"children":["（1）　熱供給事業者の親会社（会社法（平成17年法律第86号）第2条第4号に規定する親会社をいう。以下同じ。）及び子会社（同条第3号に規定する子会社となる会社をいう。以下同じ。）"]},{"tag":"Sentence","attr":{},"children":["（2）　熱供給事業者の関連会社（会社計算規則第2条第3項第18号に規定する関連会社をいう。）"]},{"tag":"Sentence","attr":{},"children":["（3）　第1号に掲げる会社以外の会社で、熱供給事業者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"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["出資金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社に対するものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["長期貸付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期間が1年を超えるもの（関係会社、株主、役員又は従業員に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社内長期貸付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主、役員又は従業員に対する貸付金で、契約期間が1年を超えるもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他投資"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["売掛金、受取手形その他営業取引によつて生じた金銭債権のうち、破産債権、更生債権その他これらに準ずる債権で決算期後1年以内に弁済を受けられないことが明らかなもの及び預金、敷金その他上記の各項に該当しないもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社長期投資"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["投資有価証券"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社の株式及び債券（市場価格のある株式及び債券で時価の変動により利益を得る目的で保有するもの、決算期後1年以内に償還期限が到来する債券並びに親会社の株式を除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["出資金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["長期貸付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["「長期投資」の同一項の備考に準ずる。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他投資"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["同上"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["親会社株式"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動資産の部の「親会社株式」に整理される以外の親会社株式を整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["長期前払費用"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["1年を超えた後にその全額が費用になるべきものの前払額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延税金資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動資産の部の「繰延税金資産」に整理されるもの以外の繰延税金資産"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貸倒引当金（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["２"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動資産"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["現金及び預金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期間が1年を超えるものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["受取手形"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["通常の取引に基づいて発生した手形（金融手形及び関係会社受取手形を除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社受取手形"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["売掛金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["「熱供給事業営業収益」の各科目に整理されるべき収益の未収分"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["温熱料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["冷熱料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["給湯料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業雑収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社売掛金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["諸未収入金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["売掛金に整理されるものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未収入金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社短期債権又は工事費負担金に整理されるものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事費負担金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未収収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社短期債権に整理されるものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未収還付消費税"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["地方消費税に係るものを含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["短期投資"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["投資有価証券"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["市場価格のある債券で時価の変動により利益を得る目的以外の目的で保有するもの及び市場価格のない債券で、決算期後1年以内に償還期限が到来するもの（関係会社短期債権に整理されるものを除く。）並びに市場価格のある株式及び債券で時価の変動により利益を得る目的で保有するもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["短期貸付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期間が1年以内のもの（関係会社、株主、役員又は従業員に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["親会社株式"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社法第135条第2項及び第800条第1項の規定により取得したもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貯蔵品"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["石炭"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["油"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["種類別に整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ガス"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["材料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["建設材料、導管材料、メーター等の種類別に整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前払金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貯蔵品の購入代金の前払額（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前払費用"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["当初1年以内に費用になるべきものの前払額（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社短期債権"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社受取手形、関係会社諸未収入金並びに関係会社に対する短期投資、前払金、前払費用及びその他流動資産"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延税金資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動資産に属する資産又は流動負債に属する負債に関連する繰延税金資産及び特定の資産又は負債に関連しない繰延税金資産で決算期後1年以内に取り崩されると認められるもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他流動資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["当初1年以内に現金化される資産及び契約期間が1年以内の債権で他の流動資産科目に属さないもの（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社内短期貸付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主、役員又は従業員に対するもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["立替金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["保証金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["仮払消費税"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["地方消費税に係るものを含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑流動資産"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の流動資産科目に属さないもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貸倒引当金（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["３"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延資産"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["創立費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["開業費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["開発費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株式交付費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社債発行費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":[]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["負債"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["４"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定負債"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["長期借入金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["期限が1年を超えるもの（金融手形を含む。）。ただし、関係会社、株主、役員又は従業員からのものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職給付引当金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（何）引当金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職給付引当金以外の引当金で1年を超えた後に使用すると見込まれるものを種類別に科目を設けて整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社長期債務"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社からの長期借入金及びその他固定負債"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延税金負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動負債の部の「繰延税金負債」に整理されるもの以外の繰延税金負債"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産除去債務"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["負ののれん"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社計算規則第11条の規定により負債に計上するもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他固定負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主、役員又は従業員からの長期借入金及び期限が1年を超える債務で他の固定負債科目に属さないもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["５"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動負債"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["1年以内に期限到来の固定負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期限が1年を超える負債のうち、1年以内に期限が到来するもの及び既に到来したものを整理する。（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["短期借入金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期間が1年以内のもの（金融手形を含む。）。ただし、関係会社、株主、役員又は従業員からのものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["支払手形"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["通常の取引に基づいて発生した手形（金融手形及び関係会社に対する支払手形を除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["買掛金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["通常の営業取引により発生した未払額（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未払金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未払建設工事代金、未払配当金、未払消費税（地方消費税に係るものを含む。）その他買掛金又は未払費用に属さないもの（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未払費用"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["租税課金、利息、給与等の費用で、当該事業年度以前に属するものの未払額（関係会社に対するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["未払法人税等"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税、住民税、事業税"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延税金負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["流動資産に属する資産又は流動負債に属する負債に関連する繰延税金負債及び特定の資産又は負債に関連しない繰延税金負債で決算期後1年以内に取り崩されると認められるもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["預り金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他から預かった現金、手形、小切手及び有価証券を整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["預り納付金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["労働保険料等の預り金"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["預り保証金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["料金の支払保証金等の営業上の預り保証金"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他預り金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社、株主、役員又は従業員からのものを除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社短期債務"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["関係会社に対する1年以内に期限到来の固定負債、短期借入金、支払手形、買掛金、未払金、未払費用、預り金、諸前受金及びその他流動負債"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（何）引当金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の科目に該当しない引当金で1年以内に使用すると見込まれるものを種類別に科目を設けて整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["諸前受金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前受金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他から前受けした現金、手形、小切手及び有価証券（工事費負担金に整理されるものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["工事費負担金前受収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["地代、家賃等の前受額（関係会社からのものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資産除去債務"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他流動負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["契約期間が1年以内の債務で他の流動負債科目に属さないもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社内短期借入金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主、役員又は従業員からのもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社内預り金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["同上"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["仮受消費税"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["地方消費税に係るものを含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑流動負債"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の流動負債科目に属さないもの（関係会社からのものを除く。）"]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["６"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["引当金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（何）引当金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定負債及び流動負債に属さないものを種類別に科目を設けて整理する。"]}]}]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":[]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["純資産"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["７"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主資本（資本）"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（１）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資本金（出資金）"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資本金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["出資金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人たる組合に限る。"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（２）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["新株式申込証拠金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["新株式申込証拠金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（３）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資本剰余金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["資本準備金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社計算規則第26条の規定によるもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他資本剰余金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"4"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（４）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["利益剰余金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["利益準備金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社計算規則第28条の規定によるもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他利益剰余金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（何）積立金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰越利益剰余金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"5"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（５）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["自己株式"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["自己株式（借方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社法の規定により取得したもの"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"6"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（６）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["自己株式申込証拠金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["自己株式申込証拠金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["８"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["評価・換算差額等"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（１）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他有価証券評価差額金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他有価証券評価差額金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["時価を付すものとした投資有価証券の評価差額金のうち、当期純利益又は当期純損失として計上したもの以外のもの"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（２）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延ヘッジ損益"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延ヘッジ損益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["ヘッジ会計を適用する場合におけるヘッジ手段に係る損益又は評価差額"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（３）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地再評価差額金"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地再評価差額金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["土地の再評価に関する法律（平成１０年法律第３４号）第７条第２項に規定する再評価差額金"]}]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["９"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["新株予約権"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["新株予約権"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["会社計算規則第５５条の規定によるもの"]}]}]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":[]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["費用"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１０"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業費用"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（１）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業営業費用"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["製造費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["「製造設備」の維持及び運転に関する費用を熱供給事業を営む地域別に整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["給料手当"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["従業員に支給した給与を給与種別に区分して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職給付引当金に計上した額を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑給"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["従業員以外の者に対する給料手当、厚生費及び退職金（引当金に計上した額を含む。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["厚生費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法定厚生費及び一般厚生費に区分して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["燃料費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["石炭及びガス並びに油の種類別に区分して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["冷温熱購入費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の者から供給された温水、冷水、蒸気等の購入費"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["修繕費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産、貯蔵品等の維持修繕のための材料費及び修繕料"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["電力料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["水道料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["消耗品費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["潤滑油、薬品等の作業用消耗品、文房具等の事務用消耗品及び消耗工具器具備品"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["賃借料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["委託作業費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["外部の者に設備の運転又は保守を委託した場合の費用（他の項に属するものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["租税課金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産税、自動車税等の租税（事業税（所得割に限る。）及び法人税並びに都道府県民税及び市町村民税の法人税割を除く。）及び道路占用料等の公課"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["試験研究費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["試験研究のための材料費及び外部委託試験研究費"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産除却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産の除却損及び除却に要した費用"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["運賃、旅費交通費、通信費、保険料、会議費、寄付金、交際費、棚卸減耗費等他の費用に属さないもの"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["製造設備の減価償却費及び製造費に配賦した無形固定資産の減価償却費。普通償却引当及び特別償却引当（租税特別措置法（昭和32年法律第26号）に基づくもの）に区分して整理する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["供給販売費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["温水、冷水又は蒸気の供給販売に直接又は間接に要した費用を熱供給事業を営む地域別に整理する。特に記載したもののほか製造費の同一項の備考に準ずる。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["給料手当"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑給"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["厚生費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["修繕費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["電力料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["水道料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["消耗品費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["賃借料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["委託作業費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["委託集金手数料及び委託検針手数料を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["租税課金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["試験研究費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["需要開発費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["新規需要開発及び使用合理化のための周知宣伝等の需要家サービス費（他の項科目に属するものを除く。）並びに繰延資産に計上した開発費の償却額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産除却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貸倒償却"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["温水、冷水又は蒸気の供給販売において発生した債権の貸倒額及び貸倒引当金に計上した額（異常なものを除く。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["一般管理費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["業務管理のために直接又は間接に要した営業費用であつて、製造費及び供給販売費以外の費用、特に記載したもののほか、製造費の同一項の備考に準ずる。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["役員給与"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["利益処分によらない役員の報酬及び退職金（引当金に計上した額を含む。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["給料手当"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["退職金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑給"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["厚生費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["修繕費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["電力料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["水道料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["消耗品費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["賃借料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["租税課金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["試験研究費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産除却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減価償却費"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他勘定振替額（貸方）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業以外の事業で自家使用された温水、冷水又は蒸気の使用量に応ずる金額を整理する。"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（２）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外営業費用"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外営業費用"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１１"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業外費用"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業外費用"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["支払利息"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["手形割引料、支払手形割引料負担額及び社債（転換社債を含む。）の支払利息を含む。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株式交付費償却"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株式の交付等に直接要した費用及び繰延資産に計上した株式交付費の償却額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社債発行費償却"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["社債の発行に直接要した費用及び繰延資産に計上した社債発行費の償却額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["創立費償却"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延資産に計上した創立費の償却額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["開業費償却"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["繰延資産に計上した開業費の償却額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑支出"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の営業外費用に属さないもの（固定資産売却損、減損損失、災害による損失、前期損益修正損その他特別損失の少額なものを含めることができる。）"]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１２"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["特別損失"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産売却損"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["減損損失災害による損失"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前期損益修正損"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他特別損失"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"4"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１３"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税等"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税等"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税割"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["都道府県民税及び市町村民税の法人税割"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["事業税"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["利益に関連する金額を課税標準として課される事業税（所得割に限る。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（何）"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税等の更正、決定等による納付税額又は還付税額がある場合は、その内容を示す名称を付した科目を設けて整理する。ただし、金額の重要性が乏しい場合は、上記科目に含めることができる。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人税等調整額"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["税効果会計の適用により計上される法人税、住民税及び事業税の調整額"]}]}]}]}]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":[]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["収益"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１４"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業収益"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（１）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業営業収益"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["温熱料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["冷熱料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["給湯料"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業雑収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["メーター賃貸料、検査料等"]}]}]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Title","attr":{},"children":["（２）"]},{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外営業収益"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業外営業収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１５"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業外収益"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["営業外収益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["本（何）支店"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["受取利息"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["有価証券"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["利息"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["受取配当金"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["雑収入"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["他の営業外収益に属さないもの（固定資産売却益、前期損益修正益その他特別利益の少額のものを含めることができる。）"]}]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["１６"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["特別利益"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["科目"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["款"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["項"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["備考"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["固定資産売却益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前期損益修正益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["負ののれん発生益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他特別利益"]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]},{"tag":"TableColumn","attr":{},"children":[{"tag":"Sentence","attr":{},"children":[]}]}]}]},{"tag":"Remarks","attr":{},"children":[{"tag":"RemarksLabel","attr":{},"children":["注"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["１"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["勘定科目に計上すべき金額がないときは、当該勘定科目の設定を省略することができる。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["２"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この表に示す科目のほか、会計整理に必要な範囲において内部整理のための科目を設けることができる。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["３"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法人たる組合にあつては、「株主資本」を「資本」として整理するものとする。"]}]}]}]}]}]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第２"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第１条関係）"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":[]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["財務諸表様式"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第１表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["貸借対照表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第２表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["損益計算書"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第３表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["株主資本等変動計算書"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第４表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"true","Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["個別注記表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["附属明細表"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第５表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業営業費用明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第６表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["熱供給事業固定資産及び建設仮勘定明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第７表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["引当金明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["第８表"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["その他重要事項明細表"]}]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第１表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第２表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第３表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第４表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第５表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第６表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第７表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]},{"tag":"FigStruct","attr":{},"children":[{"tag":"FigStructTitle","attr":{},"children":["第８表"]},{"tag":"Fig","attr":{"src":""},"children":[]}]}]}]}]}]}}