Reserve - Tsumitatekin (English)

In accounting, this refers to the retained earnings item recorded in the net assets section of the balance sheet that is set aside as internal reserves from the profits earned by a company. Such reserves are basically decided by the company and are not legally compulsory, so they are also called voluntary reserves. In terms of whether they have a purpose, reserves that are set aside for a specific purpose are called specific purpose reserves, and those that do not have a specific purpose are called non-purpose reserves. Specifically, the former include new construction reserves, debt reduction reserves, research and development reserves, dividend averaging reserves, interim dividend reserves, deficit compensation reserves, and director retirement reserves. The latter non-purpose reserves are called separate reserves. In addition, if reserves under the Special Taxation Measures Act (such as price fluctuation reserves) are set up as profit appropriations without being expensed or treated as losses (accounted as losses), these reserves also become voluntary reserves. In terms of accounting, under the Companies Act, it is considered a disposal of retained earnings, and when it is set aside, it is transferred from retained earnings carried forward to the reserve fund after a resolution at the general shareholders' meeting (regular or extraordinary). When it is withdrawn, the withdrawal for practical purposes is decided by a resolution of the board of directors (excluding dividend average reserve funds), and the rest is transferred from the reserve fund to the retained earnings carried forward account by a resolution of the general shareholders' meeting. Then, it is shown as an increase or decrease in those items in the latest statement of changes in shareholders' equity, which is prepared after the fact.

[Noriyuki Chikada]

"Erwin ShinNihon & Co., Inc., Ohta Showa Century Audit Corporation, eds., Practical Problems of the New Accounting System 3: Accounting and Taxation of Capital Transactions, 3rd Edition (2006, Chuo Keizaisha)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

会計上、企業が得た利益のうち内部留保として積み立てた貸借対照表の純資産の部に計上される利益留保項目をいう。その積立ては、基本的に企業の意思決定によるもので、法的に強制されるものではないため任意積立金ともよばれる。積立目的の有無からの分類としては、特定の目的があって積み立てる積立金を特定目的積立金とよび、特定の目的をもたないものを無目的積立金とよぶ。具体的には、前者には、たとえば、新築積立金、減債積立金、研究開発積立金、配当平均積立金、中間配当積立金、欠損填補(てんぽ)積立金、役員退職積立金などがある。後者の無目的積立金は別途積立金という。また、租税特別措置法上の準備金（価格変動準備金など）を費用または損失処理（損金経理）せず利益処分で設定した場合、これらの準備金もこの任意積立金となる。会計処理としては、会社法上、剰余金の処分に位置づけられ、株主総会（普通・臨時）の決議を経て、積立時は、繰越利益剰余金から積立金に振り替えられる。取崩し時は合目的取崩しは取締役会決議（配当平均積立金は除く）で、そのほかは株主総会決議により、積立金から繰越利益剰余金勘定に振り替えられる。そして、事後に作成される直近の株主資本等変動計算書にそれら項目の増減として表示されることになる。

［近田典行］

『新日本監査法人・太田昭和センチュリー監査法人編『新会計制度の実務問題3　資本取引の会計・税務』第3版（2006・中央経済社）』

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