| 負債の部 | Liabilities |
| 流動負債 | Current liabilities |
| 支払手形及び買掛金 | Notes and accounts payable-trade |
| 支払手形 | Notes payable-trade |
| 買掛金 | Accounts payable-trade |
| 営業未払金 | Operating accounts payable |
| 支払手形及び営業未払金 | Notes and operating accounts payable-trade |
| 電子記録債務 | Electronically recorded obligations-operating |
| 業務未払金 | Accounts payable-operating |
| 受託販売未払金 | Accounts payable-consignment |
| 不動産事業未払金 | Accounts payable-real estate |
| 加盟店借勘定 | Due to franchised stores |
| 商品券 | Gift certificates |
| 未成業務受入金 | Advances received on uncompleted contracts |
| 不動産事業受入金 | Deposit received-real estate |
| 未払金及び未払費用 | Accounts payable-other and accrued expenses |
| 未払費用 | Accrued expenses |
| 繰延税金負債 | Deferred tax liabilities |
| 前受金 | Advances received |
| 前受工事負担金 | Deferred contribution for construction |
| 前受収益 | Unearned revenue |
| リース債務 | Lease obligations |
| 資産除去債務 | Asset retirement obligations |
| デリバティブ債務 | Derivatives liabilities |
| 為替予約 | Forward exchange contracts |
| 金利スワップ負債 | Interest rate swap liabilities |
| 金利スワップ | Interest rate swap |
| 売建通貨オプション | Sold currency option |
| 通貨オプション | Currency option |
| オプション負債 | Option |
| 引当金 | Provision |
| 製品保証引当金 | Provision for product warranties |
| 賞与引当金 | Provision for bonuses |
| 修繕引当金 | Provision for repairs |
| 役員賞与引当金 | Provision for directors’ bonuses |
| 債務保証損失引当金 | Provision for loss on guarantees |
| ポイント引当金 | Provision for point card certificates |
| 株主優待引当金 | Provision for shareholder benefit program |
| 売上割戻引当金 | Provision for sales rebates |
| 工事損失引当金 | Provision for loss on construction contracts |
| 完成工事補償引当金 | Provision for warranties for completed construction |
| 店舗閉鎖損失引当金 | Provision for loss on store closing |
| 販売促進引当金 | Provision for sales promotion expenses |
| 返品調整引当金 | Provision for sales returns |
| 受注損失引当金 | Provision for loss on order received |
| 関係会社整理損失引当金 | Provision for loss on liquidation of subsidiaries and affiliates |
| 事業整理損失引当金 | Provision for loss on business liquidation |
| 関係会社事業損失引当金 | Provision for loss on business of subsidiaries and affiliates |
| 事業構造改善引当金 | Provision for business structure improvement |
| 環境対策引当金 | Provision for environmental measures |
| 訴訟損失引当金 | Provision for loss on litigation |
| 利息返還損失引当金 | Provision for loss on interest repayment |
| 偶発損失引当金 | Provision for contingent loss |
| ローン保証引当金 | Provision for guarantee for loans |
| 災害損失引当金 | Provision for loss on disaster |
| 受注工事損失引当金 | Provision for loss on construction contracts |
| 船舶保証工事引当金 | Provision for construction warranties for vessel |
| 保証工事引当金 | Provision for construction warranties |
| その他の引当金 | Other provision |
| 通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの | Accounts payable-ordinary transactions, paid in short term |
| 未払金 | Accounts payable-other |
| 未払法人税等 | Income taxes payable |
| 未払事業所税 | Accrued business office taxes |
| 未払消費税等 | Accrued consumption taxes |
| 未払税金 | Accrued taxes |
| 未払酒税 | Accrued alcohol tax |
| 預り金 | Deposits received |
| 関係会社預り金 | Deposits received from subsidiaries and affiliates |
| 未払代理店手数料 | Accrued agency commission |
| 1年内返還予定の預り保証金 | Current portion of guarantee deposits received |
| その他の負債で1年内に支払又は返済されると認められるもの | Other liabilities-payable within one year |
| 設備関係支払手形 | Notes payable-facilities |
| 設備関係未払金 | Accounts payable-facilities |
| 営業外支払手形 | Notes payable-non-operating |
| 営業外電子記録債務 | Electronically recorded obligations-non-operating |
| 短期社債 | Short-term bonds payable |
| 短期借入金 | Short-term loans payable |
| 当座借越 | Bank overdrafts |
| 関係会社短期借入金 | Short-term loans payable to subsidiaries and affiliates |
| コマーシャル・ペーパー | Commercial papers |
| 1年内償還予定の社債 | Current portion of bonds |
| 1年内返済予定の長期借入金 | Current portion of long-term loans payable |
| 1年内返済予定の関係会社長期借入金 | Current portion of long-term loans payable to subsidiaries and affiliates |
| 1年内償還予定の転換社債 | Current portion of convertible bonds |
| 1年内償還予定の新株予約権付社債 | Current portion of bonds with subscription rights to shares |
| 1年内期限到来予定のその他の固定負債 | Current portion of other noncurrent liabilities |
| 仮受金 | Suspense receipt |
| 仮受消費税等 | Suspense receipt of consumption taxes |
| 未払賞与 | Accrued bonuses |
| 未払役員報酬 | Directors’ compensation payable |
| 未払配当金 | Dividends payable |
| 株主、役員又は従業員からの短期借入金 | Short-term loans payable to shareholders, directors or employees |
| 株主、役員又は従業員からの預り金 | Deposits received from shareholders, directors or employees |
| 従業員預り金 | Deposits received from employees |
| 圧縮未決算特別勘定 | Special suspense account for reduction entry |
| リース資産減損勘定 | Accumulated impairment loss on leased assets |
| 持分法適用に伴う負債 | Liabilities from application of equity method |
| 企業結合に係る特定勘定 | Provision incurred from a business combination |
| 組織再編により生じた株式の特別勘定 | Stock special account caused by restructuring |
| 割賦利益繰延 | Deferred installment income |
| 借入有価証券 | Securities borrowed |
| 信用保証買掛金 | Accounts payable-credit guarantee |
| 貸借取引担保金 | Collateral money received for loan transactions |
| 貸付有価証券代り金 | Collateral money received for securities lent |
貸借対照表の他の勘定科目の英訳一覧
資産の部
負債の部
純資産の部（資本の部）