貸借対照表（Balance sheets）
| 資産の部 | Assets |
| 流動資産 | Current assets |
| 現金及び預金 | Cash and deposits |
| 受取手形 | Notes receivable-trade |
| 未収保証料 | Accrued guarantee |
| 未収入金 | Accounts receivable-other |
| 有価証券 | Securities |
| たな卸資産 | Inventories |
| 短期貸付金 | Short-term loans receivable |
| 前払費用 | Prepaid expenses |
| 未収収益 | Accrued income |
| 繰延税金資産 | Deferred tax assets |
| その他 | Other |
| 貸倒引当金 | Allowance for doubtful accounts |
| 固定資産 | Noncurrent assets |
| 有形固定資産 | Property, plant and equipment |
| 建物 | Buildings |
| 構築物 | Structures |
| 車両運搬具 | Vehicles |
| じゅう器備品 | Furniture and equipment |
| 減価償却累計額 | Accumulated depreciation |
| 減損損失累計額 | Accumulated impairment loss |
| 減価償却累計額及び減損損失累計額 | Accumulated depreciation and impairment loss |
| じゅう器備品（純額） | Furniture and equipment, net |
| 土地 | Land |
| 建設仮勘定 | Construction in progress |
| 無形固定資産 | Intangible assets |
| 借地権 | Leasehold right |
| のれん | Goodwill |
| 投資その他の資産 | Investments and other assets |
| 投資有価証券 | Investment securities |
| 関係会社株式 | Stocks of subsidiaries and affiliates |
| 借室保証金 | Deposits for leased rooms |
| 長期貸付金 | Long-term loans receivable |
| 従業員に対する長期貸付金 | Long-term loans receivable from employees |
| 関係会社長期貸付金 | Long-term loans receivable from subsidiaries and affiliates |
| 繰延資産 | Deferred assets |
| 創立費 | Deferred organization expenses |
| 開業費 | Business commencement expenses |
| 開発費 | Development expenses |
| 株式交付費 | Stock issuance cost |
| 社債発行費 | Bond issuance cost |
| 資産 | Assets |
| 負債の部 | Liabilities |
| 流動負債 | Current liabilities |
| 支払備金 | Reserve for outstanding claims |
| 責任準備金 | Liability reserves |
| 支払手形 | Notes payable-trade |
| 短期借入金 | Short-term loans payable |
| 未払金 | Accounts payable-other |
| 未払費用 | Accrued expenses |
| 未払法人税等 | Income taxes payable |
| 繰延税金負債 | Deferred tax liabilities |
| 前受金 | Advances received |
| 預り金 | Deposits received |
| 前受収益 | Unearned revenue |
| 賞与引当金 | Provision for bonuses |
| 固定負債 | Noncurrent liabilities |
| 社債 | Bonds payable |
| 長期借入金 | Long-term loans payable |
| 長期未払金 | Long-term accounts payable-other |
| 退職給付引当金 | Provision for retirement benefits |
| 負ののれん | Negative goodwill |
| 負債 | Liabilities |
| 純資産の部 | Net assets |
| 株主資本 | Shareholders’ equity |
| 資本金 | Capital stock |
| 新株式申込証拠金 | Deposit for subscriptions to shares |
| 資本剰余金 | Capital surplus |
| 資本準備金 | Legal capital surplus |
| その他資本剰余金 | Other capital surplus |
| 利益剰余金 | Retained earnings |
| 利益準備金 | Legal retained earnings |
| その他利益剰余金 | Other retained earnings |
| 保証債務積立金 | Reserve for guarantee obligation |
| 繰越利益剰余金 | Retained earnings brought forward |
| 自己株式 | Treasury stock |
| 自己株式申込証拠金 | Deposit for subscriptions to treasury stock |
| 評価・換算差額等 | Valuation and translation adjustments |
| その他有価証券評価差額金 | Valuation difference on available-for-sale securities |
| 繰延ヘッジ損益 | Deferred gains or losses on hedges |
| 土地再評価差額金 | Revaluation reserve for land |
| 新株予約権 | Subscription rights to shares |
| 純資産 | Net assets |
| 負債純資産 | Liabilities and net assets |
損益計算書（Statements of income）
| 営業収益 | Operating revenue |
| 収入保証料 | Guarantee income |
| 支払備金戻入 | Reversal of reserve for outstanding claims |
| 責任準備金戻入 | Reversal of liability reserves |
| 営業費用 | Operating expenses |
| 保証債務弁済 | Performance of guarantee obligation |
| 支払備金繰入 | Provision of reserve for outstanding claims |
| 責任準備金繰入 | Provision of liability reserves |
| 事業経費 | Operating expenses-general |
| 役員報酬 | Directors’ compensations |
| 給料手当 | Salaries and allowances |
| 退職金 | Retirement payments |
| 福利厚生費 | Welfare expenses |
| 事務費 | Office cost |
| 旅費及び通信費 | Traveling and communication expenses |
| 地代家賃 | Rents |
| 協会費諸会費 | Association and other membership fee |
| 租税公課 | Taxes and dues |
| 減価償却費 | Depreciation |
| 営業利益 | Operating income |
| 営業外収益 | Non-operating income |
| 受取利息 | Interest income |
| 有価証券利息 | Interest on securities |
| 受取配当金 | Dividends income |
| 有価証券売却益 | Gain on sales of securities |
| 雑収入 | Miscellaneous income |
| 営業外費用 | Non-operating expenses |
| 支払利息及び割引料 | Interest and discounts expenses |
| 社債利息 | Interest on bonds |
| 創立費償却 | Amortization of deferred organization expenses |
| 開業費償却 | Amortization of business commencement expenses |
| 開発費償却 | Amortization of development expenses |
| 株式交付費償却 | Amortization of stock issuance cost |
| 社債発行費償却 | Amortization of bond issuance cost |
| 有価証券売却損 | Loss on sales of securities |
| 雑支出 | Miscellaneous expenses |
| 経常利益 | Ordinary income |
| 特別利益 | Extraordinary income |
| 固定資産売却益 | Gain on sales of noncurrent assets |
| 特別損失 | Extraordinary loss |
| 固定資産売却損 | Loss on sales of noncurrent assets |
| 災害による損失 | Loss on disaster |
| 税引前当期純利益 | Income before income taxes |
| 法人税等 | Income taxes |
| 法人税、住民税及び事業税 | Income taxes-current |
| 法人税等調整額 | Income taxes-deferred |
| 少数株主損益調整前当期純利益 | Income before minority interests |
| 少数株主利益 | Minority interests in income |
| 当期純利益 | Net income |