財務諸表に対する注記

㈈ົㅖ⾲䛻ᑐ䛩䜛ὀグ
䠍䠊㻌㔜せ䛺఍ィ᪉㔪
㻔㻝㻕㻌㻌᭷౯ドๆ䛾ホ౯ᇶ‽ཬ䜃ホ౯᪉ἲ
‶ᮇಖ᭷┠ⓗ䛾മᶒ䈈ൾ༷ཎ౯ἲ㻔ᐃ㢠ἲ㻕䛻䜘䛳䛶䛔䜛䚹
㻔㻞㻕䚷Ჴ༺㈨⏘䛾ホ౯ᇶ‽ཬ䜃ホ౯᪉ἲ
⥲ᖹᆒἲ䛻䜘䜛ཎ౯ἲ䠄㈚೉ᑐ↷⾲౯㢠䛿཰┈ᛶ䛾పୗ䛻䜘䜛⡙౯ษୗ䛢䛾᪉ἲ䛻䜘䜚⟬ᐃ䠅
㻔㻟㻕䚷ᅛᐃ㈨⏘䛾ῶ౯ൾ༷䛾᪉ἲ
䐟 ᭷ᙧᅛᐃ㈨⏘䚷ᐃ㢠ἲ䠄䝸䞊䝇㈨⏘䜢㝖䛟䠅
䐠 ↓ᙧᅛᐃ㈨⏘䚷ᐃ㢠ἲ䠄䝸䞊䝇㈨⏘䜢㝖䛟䠅
䚷䛺䛚䚸⮬♫฼⏝䛾䝋䝣䝖䜴䜵䜰䛻䛴䛔䛶䛿䚸♫ෆ䛻䛚䛡䜛฼⏝ྍ⬟ᮇ㛫㻔㻡ᖺ㻕䛻ᇶ䛵䛟ᐃ㢠ἲ䜢᥇⏝
䛧䛶䛔䜛䚹
㻔㻠㻕䚷ᘬᙜ㔠䛾ィୖᇶ‽
䞉㈚ಽᘬᙜ㔠
മᶒ䛾㈚ಽ䛻ഛ䛘䜛䛯䜑䚸ᅇ཰ྍ⬟ᛶ䜢ホ౯䛧䛶ィୖ䛧䛶䛔䜛䚹
䞉㈹୚ᘬᙜ㔠
⫋ဨ䛻ᑐ䛩䜛㈹୚䛾ᨭ⤥䛻ഛ䛘䜛䛯䜑䚸ᨭ⤥ぢ㎸㢠䛾䛖䛱ᙜᮇ䛻ᖐᒓ䛩䜛㢠䜢ィୖ䛧䛶䛔䜛䚹
䞉㏥⫋⤥௜ᘬᙜ㔠
䚷ᚑᴗဨ䛾㏥⫋⤥௜䛻ഛ䛘䜛䛯䜑䚸ᙜᮇᮎ䛻䛚䛡䜛㏥⫋⤥௜മົཬ䜃ᖺ㔠㈨⏘䛻ᇶ䛵䛝䚸ᙜᮇᮎ䛻
䛚䛔䛶Ⓨ⏕䛧䛶䛔䜛䛸ㄆ䜑䜙䜜䜛㢠䜢ィୖ䛧䛶䛔䜛䚹
䚷䛺䛚䚸㏥⫋⤥௜മົ䛿ᮇᮎ⮬ᕫ㒔ྜせᨭ⤥㢠䛻ᇶ䛵䛔䛶ィ⟬䛧䚸఍ィᇶ‽ኚ᭦᫬ᕪ␗㻔㻞㻞㻠ⓒ୓
෇㻕䛿㻝㻡ᖺ䛷㈝⏝ฎ⌮䛧䛶䛔䜛䚹
䞉ᙺဨ㏥⫋៘ປᘬᙜ㔠
ෆつ䛻ᇶ䛵䛟㏥⫋㔠ぢ✚㢠䜢䜒䛳䛶ィୖ䛧䛶䛔䜛䚹
㻔㻡㻕䚷䜻䝱䝑䝅䝳䞉䝣䝻䞊ィ⟬᭩䛻䛚䛡䜛㈨㔠䛾⠊ᅖ
㈨㔠䛾⠊ᅖ䛻䛿䚸⌧㔠ཬ䜃⌧㔠ྠ➼≀䜢ྵ䜑䛶䛔䜛䚹
㻔㻢㻕䚷ᾘ㈝⛯➼䛾఍ィฎ⌮
ᾘ㈝⛯䛾఍ィฎ⌮䛿䚸⛯ᢤ᪉ᘧ䛻䜘䛳䛶䛔䜛䚹
㻔㻣㻕㻌㻌⛯ຠᯝ఍ィ䛾㐺⏝䛻䛴䛔䛶
䚷⛯ᘬ๓䛾ᙜᮇ୍⯡ṇ࿡㈈⏘ቑῶ㢠䛸ἲே⛯➼䛾㔠㢠䜢ྜ⌮ⓗ䛻ᮇ㛫ᑐᛂ䛥䛫䚸䜘䜚㐺ṇ䛺ᙜᮇṇ࿡
㈈⏘ቑῶ㢠䜢ィୖ䛩䜛䛣䛸䜢┠ⓗ䛸䛧䛶⛯ຠᯝ఍ィ䜢㐺⏝䛧䛶䛔䜛䚹
-8-
䠎䠊㻌ᇶᮏ㈈⏘䛾ቑῶ㢠ཬ䜃䛭䛾ṧ㧗
ᇶᮏ㈈⏘䛾ቑῶ㢠ཬ䜃䛭䛾ṧ㧗䛿䚸ḟ䛾䛸䛚䜚䛷䛒䜛䚹
⛉䚷䚷䚷䚷䚷┠
ᇶ ᮏ ㈈ ⏘
ᐃ ᮇ 㡸 㔠
ྜ䚷䚷䚷ィ
๓ᮇᮎṧ㧗
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
ᙜᮇቑຍ㢠
ᙜᮇῶᑡ㢠
㻔༢఩㻦෇㻕
ᙜᮇᮎṧ㧗
䠉
䠉
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
㻜
㻜
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
䠏䠊㻌ᇶᮏ㈈⏘䛾㈈※➼䛾ෆヂ
ᇶᮏ㈈⏘䛾㈈※➼䛾ෆヂ䛿䚸ḟ䛾䛸䛚䜚䛷䛒䜛䚹
㻔༢఩㻦෇㻕
⛉䚷䚷䚷䚷┠
ᇶ ᮏ ㈈ ⏘
ᐃ ᮇ 㡸 㔠
ྜ䚷䚷䚷ィ
ᙜᮇᮎṧ㧗
㻔䛖䛱ᣦᐃṇ࿡㈈
⏘䛛䜙䛾඘ᙜ㢠㻕
㻔䛖䛱୍⯡ṇ࿡㈈
⏘䛛䜙䛾඘ᙜ㢠㻕
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
㻔㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜㻕 㻔㻡㻟㻥㻘㻠㻢㻡㻘㻥㻠㻥㻕
㻢㻞㻥㻘㻠㻢㻡㻘㻥㻠㻥
㻔㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜㻕 㻔㻡㻟㻥㻘㻠㻢㻡㻘㻥㻠㻥㻕
䠐䠊㻌ᢸಖ䛻౪䛧䛶䛔䜛㈨⏘
㻔㻝㻕㻌㻌㈨䚷⏘䚷䠄ᖒ⡙౯㢠䠅
㻔༢఩㻦෇㻕
ᅵ
ᆅ
ᘓ
≀
ᘓ ≀ 㝃 ᒓ タ ഛ
ྜ
ィ
㻤㻘㻣㻝㻟㻘㻢㻟㻠㻘㻜㻞㻣
㻝㻤㻘㻟㻣㻣㻘㻥㻟㻢㻘㻞㻞㻟
㻞㻘㻞㻣㻢㻘㻡㻥㻡㻘㻠㻟㻢
㻞㻥㻘㻟㻢㻤㻘㻝㻢㻡㻘㻢㻤㻢
㻔㻞㻕㻌㻌ୖグ䛻ᑐ䛩䜛೉ධ㔠
㻔༢఩㻦෇㻕
䠍ᖺ௨ෆ㏉῭ணᐃ㖟⾜೉ධ㔠
䠍ᖺ௨ෆ㏉῭ணᐃ⚟♴་⒪ᶵᵓ೉ධ㔠
㖟
⾜
೉
ධ
㔠
⚟ ♴ ་ ⒪ ᶵ ᵓ ೉ ධ 㔠
ྜ
ィ
㻠㻡㻘㻤㻟㻢㻘㻜㻜㻜
㻠㻢㻥㻘㻝㻢㻡㻘㻡㻜㻢
㻟㻢㻢㻘㻢㻥㻟㻘㻢㻜㻤
㻤㻘㻢㻣㻣㻘㻣㻤㻟㻘㻠㻝㻟
㻥㻘㻡㻡㻥㻘㻠㻣㻤㻘㻡㻞㻣
䠑䠊㻌‶ᮇಖ᭷┠ⓗ䛾മๆ䛾ෆヂ୪䜃䛻ᖒ⡙౯㢠䚸᫬౯ཬ䜃ホ౯ᦆ┈
‶ᮇಖ᭷┠ⓗ䛾മๆ䛿䚸ಖ᭷䛧䛶䛚䜚䜎䛫䜣䚹
䠒䠊㻌⿵ຓ㔠➼䛾ෆヂ୪䜃䛻஺௜⪅䚸ᙜᮇ䛾ቑῶ㢠ཬ䜃ṧ㧗
⿵ຓ㔠➼䛾ෆヂ୪䜃䛻஺௜⪅䚸ᙜᮇ䛾ቑῶ㢠ཬ䜃ṧ㧗䛿䚸ḟ䛾䛸䛚䜚䛷䛒䜛䚹
⿵ຓ㔠➼
䛾ྡ⛠
ᐤ௜㔠
஺௜⪅
⪷㞔⚟♴஦ᴗᅋ௚䠕௳
㑇㉗㻝㻜௳
ධᒃ⪅➼㻥௳
ྜ䚷䚷䚷䚷䚷䚷䚷䚷䚷ィ
๓ᮇᮎ
ṧ㧗
ᙜᮇ
ቑຍ㢠
ᙜᮇ
ῶᑡ㢠
ᙜᮇᮎ
ṧ㧗
㻔༢఩㻦෇㻕
㈚೉ᑐ↷⾲ୖ
䛾グ㍕༊ศ
㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜
䠉
䠉
㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜 ᣦᐃṇ࿡㈈⏘
㻟㻠㻜㻘㻥㻡㻠㻘㻤㻞㻟 㻟㻠㻜㻘㻥㻡㻠㻘㻤㻞㻟
䠉
䠉
䠉
㻟㻝㻡㻘㻜㻥㻥㻘㻢㻜㻤 㻟㻝㻡㻘㻜㻥㻥㻘㻢㻜㻤
䠉
䠉
䠉
㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜 㻢㻡㻢㻘㻜㻡㻠㻘㻠㻟㻝 㻢㻡㻢㻘㻜㻡㻠㻘㻠㻟㻝 㻥㻜㻘㻜㻜㻜㻘㻜㻜㻜
-9-
䠓䠊㻌䜻䝱䝑䝅䝳䞉䝣䝻䞊ィ⟬᭩䛾㈨㔠䛾⠊ᅖཬ䜃㔜せ䛺㠀㈨㔠ྲྀᘬ
㻔㻝㻕㻌㻌⌧㔠ཬ䜃⌧㔠ྠ➼≀䛾ᮇᮎṧ㧗䛸㈚೉ᑐ↷⾲䛻ᥖグ䛥䜜䛶䛔䜛㔠㢠䛸䛾㛵ಀ䛿௨ୗ䛾䛸䛚䜚䛷䛒䜛䚹
㻔༢఩㻦෇㻕
๓ᮇᮎ
ᙜᮇᮎ
㻝㻜㻘㻞㻡㻤㻘㻡㻥㻝㻘㻝㻞㻜
㻤㻘㻝㻠㻜㻘㻜㻤㻜㻘㻝㻣㻜 ⌧㔠㡸㔠຺ᐃ
⌧㔠㡸㔠຺ᐃ
䕧㻣㻘㻜㻜㻜㻘㻜㻜㻜㻘㻜㻜㻜
㡸ධᮇ㛫䛜㻟䞄᭶䜢㉸䛘䜛ᐃᮇ 䕧㻡㻘㻝㻜㻜㻘㻜㻜㻜㻘㻜㻜㻜 㡸ධᮇ㛫䛜㻟䞄᭶䜢㉸䛘䜛ᐃᮇ
㈓ⶶရ䛻ྵ䜎䜜䜛ၟရๆ➼⌧㔠ྠ➼≀
㻝㻘㻢㻠㻢㻘㻝㻥㻡 ㈓ⶶရ䛻ྵ䜎䜜䜛ၟရๆ➼⌧㔠ྠ➼≀
㻝㻘㻡㻜㻞㻘㻣㻞㻠
⌧㔠ཬ䜃⌧㔠ྠ➼≀
㻟㻘㻜㻠㻝㻘㻣㻞㻢㻘㻟㻢㻡 ⌧㔠ཬ䜃⌧㔠ྠ➼≀
㻟㻘㻞㻢㻜㻘㻜㻥㻟㻘㻤㻠㻠
㻔㻞㻕㻌㻌㔜せ䛺㠀㈨㔠ྲྀᘬ䛿䚸௨ୗ䛾䛸䛚䜚䛷䛒䜛䚹
๓ᮇᮎ
ᙜᮇᮎ
⌧≀䛻䜘䜚ᐤ௜䜢ཷ䛡䛯ᅛᐃ㈨⏘䛜
⌧≀䛻䜘䜚ᐤ௜䜢ཷ䛡䛯ᅛᐃ㈨⏘䛜
㻝㻠㻡㻘㻜㻜㻜 ෇䛒䜛䚹
㻡㻘㻠㻢㻞㻘㻠㻜㻜 ෇䛒䜛䚹
䠔䠊㻌㏥⫋⤥௜㛵ಀ
㻔㻝㻕䚷᥇⏝䛧䛶䛔䜛㏥⫋⤥௜ไᗘ䛾ᴫせ
☜ᐃ⤥௜ᆺ䛾ไᗘ䛸䛧䛶㏥⫋୍᫬㔠ไᗘ䜢タ䛡䛶䛔䜛䚹
㻔㻞㻕㻌㻌㏥⫋⤥௜മົཬ䜃䛭䛾ෆヂ
䐟
䐠
䐡
䐢
㻔༢఩㻦෇㻕
䕧㻝㻘㻜㻞㻞㻘㻜㻥㻠㻘㻜㻣㻥
㻣㻣㻡㻘㻢㻝㻟㻘㻟㻣㻣
㻣㻠㻘㻤㻢㻡㻘㻤㻡㻥
䕧㻝㻣㻝㻘㻢㻝㻠㻘㻤㻠㻟
㏥⫋⤥௜മົ
ᖺ㔠㈨⏘
఍ィᇶ‽ኚ᭦᫬ᕪ␗䛾ᮍฎ⌮㢠
㏥⫋⤥௜ᘬᙜ㔠㻔䐟䠇䐠䠇䐡㻕
㻔㻟㻕㻌㻌㏥⫋⤥௜㈝⏝䛻㛵䛩䜛஦㡯
㻔༢఩㻦෇㻕
㻝㻥㻤㻘㻢㻡㻜㻘㻞㻤㻡
㻝㻠㻘㻥㻣㻟㻘㻝㻣㻝
㻞㻝㻟㻘㻢㻞㻟㻘㻠㻡㻢
䐟 ໅ົ㈝⏝
䐠 ఍ィᇶ‽ኚ᭦᫬ᕪ␗䛾㈝⏝ฎ⌮㢠
䐡 ㏥⫋⤥௜㈝⏝㻔䐟䠇䐠㻕
㻔㻠㻕㻌㻌㏥⫋⤥௜മົ➼䛾ィ⟬䛾ᇶ♏䛻㛵䛩䜛஦㡯
䚷㏥⫋⤥௜മົ䛾ィ⟬䛻ᙜ䛯䛳䛶䛿䚸㏥⫋୍᫬㔠ไᗘ䛻ᇶ䛵䛟ᮇᮎ⮬ᕫ㒔ྜせᨭ⤥㢠䜢ᇶ♏䛸䛧䛶ィ
⟬䛧䛶䛔䜛䚹
㻔㻡㻕㻌㻌఍ィᇶ‽ኚ᭦᫬ᕪ␗䛾ฎ⌮ᖺᩘ䚷䚷㻝㻡ᖺ
䠕䠊䚷⛯ຠᯝ఍ィ㛵ಀ
㻔㻝㻕㻌㻌⧞ᘏ⛯㔠㈨⏘䛾Ⓨ⏕䛾୺䛺ཎᅉู䛾ෆヂ
㈹୚ᘬᙜ㔠⧞ධ㝈ᗘ㉸㐣㢠
஦ᴗᡤ⛯
㈚ಽᘬᙜ㔠⧞ධ㉸㐣㢠
ᮍᡶ㔠
⧞ᘏ⛯㔠㈨⏘䠄ὶື㈨⏘䠅
୍ᣓῶ౯ൾ༷䛾ൾ༷㝈ᗘ㉸㐣㢠
⧞ᘏᾘ㈝⛯䛾㉸㐣㢠
ᙺဨ㏥⫋៘ປᘬᙜ㔠⧞ධ㝈ᗘ㉸㐣㢠
㏥⫋⤥௜ᘬᙜ㔠⧞ධ㝈ᗘ㉸㐣㢠
㈚ಽᘬᙜ㔠⧞ධ㉸㐣㢠
ධᒃ๓ཷ㔠
ホ౯ᛶᘬᙜ㢠
㛗ᮇ⧞ᘏ⛯㔠㈨⏘䠄ᅛᐃ㈨⏘䠅
⧞ᘏ⛯㔠㈨⏘ྜィ
㻔༢఩㻦෇㻕
㻤㻞㻘㻥㻜㻟㻘㻥㻢㻝
㻤㻡㻟㻘㻢㻝㻟
㻝㻘㻟㻢㻡㻘㻞㻣㻢
㻞㻝㻤㻘㻥㻡㻠
㻤㻡㻘㻟㻠㻝㻘㻤㻜㻠
㻝㻜㻘㻡㻟㻤㻘㻞㻡㻣
㻞㻝㻘㻡㻥㻠㻘㻠㻝㻤
㻝㻝㻘㻠㻠㻥㻘㻣㻝㻜
㻡㻥㻘㻟㻡㻝㻘㻡㻡㻝
㻝㻘㻢㻣㻜㻘㻤㻤㻜
㻞㻘㻟㻞㻤㻘㻜㻢㻤㻘㻜㻤㻞
䕧㻝㻘㻤㻤㻡㻘㻞㻤㻞㻘㻥㻢㻥
㻡㻠㻣㻘㻟㻤㻥㻘㻥㻞㻥
㻢㻟㻞㻘㻣㻟㻝㻘㻣㻟㻟
-10-
㻔㻞㻕㻌㻌ἲே⛯ἲୖ䛾㠀཰┈஦ᴗ䛸཰┈஦ᴗ䛾༊ศ
㡯䚷䚷䚷䚷䚷䚷䚷┠
⛯ᘬ๓ᙜᮇ୍⯡ṇ࿡㈈⏘ቑῶ㢠䠄䠝䠅
ἲே⛯䚸ఫẸ⛯ཬ䜃஦ᴗ⛯䠄䠞䠅
ἲே⛯➼ㄪᩚ㢠䠄䠟䠅
ἲே⛯➼㑏௜⛯㢠䠄䠠䠅
ᙜᮇ୍⯡ṇ࿡㈈⏘ቑῶ㢠䠄㻭䠅㻙䠄㻮䠅㻙䠄㻯䠅㻙䠄㻰䠅
㻔༢఩㻦෇㻕
㠀཰┈஦ᴗ
཰┈஦ᴗ
ྜ䚷䚷䚷ィ
㻢㻟㻤㻘㻠㻜㻜㻘㻥㻠㻜 㻝㻞㻢㻘㻞㻥㻢㻘㻥㻥㻜 㻣㻢㻠㻘㻢㻥㻣㻘㻥㻟㻜
㻡㻘㻟㻝㻜㻘㻝㻜㻜
㻡㻘㻟㻝㻜㻘㻝㻜㻜
㻙
㻙
㻠㻥㻘㻝㻢㻥㻘㻠㻣㻠
㻠㻥㻘㻝㻢㻥㻘㻠㻣㻠
㻙
䕧㻡㻜㻘㻝㻜㻥㻘㻢㻠㻣 䕧㻡㻜㻘㻝㻜㻥㻘㻢㻠㻣
㻢㻟㻤㻘㻠㻜㻜㻘㻥㻠㻜 㻝㻞㻝㻘㻥㻞㻣㻘㻜㻢㻟 㻣㻢㻜㻘㻟㻞㻤㻘㻜㻜㻟
㻔㻟㻕㻌㻌ἲே⛯ἲୖ䛾཰┈஦ᴗ䛻ಀ䜛ἲᐃᐇຠ⛯⋡䛸⛯ຠᯝ఍ィ㐺⏝ᚋ䛾ἲே⛯➼䛾㈇ᢸ⋡䛸䛾ᕪ␗䛾ཎᅉ
䛸䛺䛳䛯୺䛺㡯┠ู䛾ෆヂ
㡯㻌㻌㻌㻌㻌㻌┠
⋡
㻟㻡㻚㻟㻑
ἲᐃᐇຠ⛯⋡
䠄ㄪᩚ䠅
஺㝿㈝➼Ọஂ䛻ᦆ㔠䛻⟬ධ䛥䜜䛺䛔㡯┠
ἲேఫẸ⛯ᆒ➼๭
ᘏ⛯
ホ౯ᛶᘬᙜ㢠䛾ቑῶ
ἲே⛯➼㑏௜⛯㢠
⛯ຠᯝ఍ィ㐺⏝ᚋ䛾ἲே⛯➼䛾㈇ᢸ⋡
㻜㻚㻠㻑
㻜㻚㻠㻑
㻜㻚㻟㻑
㻢㻚㻠㻑
㻙㻟㻥㻚㻢㻑
㻟㻚㻠㻑
-11-