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  6. XBRL Data Specifications

Application of XBRL to Timely Disclosure Information

XBRL Data Specifications

XBRL data is provided on TDnet for earnings reports, corrections of earnings and dividends forecasts, and corporate governance reports of listed companies.
In addition, HTML data is provided for the pages of earnings reports following their tables of contents. (Applies to earnings reports that include a quarterly accounting period that begins on or after April 1, 2024)
XBRL data is also provided for the earnings reports of listed Real Estate Investment Trusts (REITs).

Application of XBRL to Timely Disclosure Information (in Japanese only)

Preparing Earnings Report Summaries in XBRL Format

For guides to preparing earnings summaries in XBRL format, please see the following files:

  • Preparing Earnings Summary Reporting Instances (in Japanese only)
  • Preparing Earnings Summary Company Extension Taxonomies (in Japanese only)

XBRL Specifications for Earnings Reports, etc. and Corporate Governance Reports

For rules and explanations of the settings, and Item Lists for earnings reports, etc., please see the following files:

  • Rules for Taxonomy Settings for Timely Disclosure System (in Japanese only)
  • Explanation of Taxonomies for Timely Disclosure System (in Japanese only)
  • Item List
 

For explanations and an Item List for Corporate Governance Reports, please see the following files:

  • Explanation of Taxonomies for Timely Disclosure System (in Japanese only)
  • Item List
  • Taxonomies for Earnings Reports
  • Taxonomies for Corporate Governance Reports
  • Sample Instances
(note)
  • ･Sample instances are used without regard to the validity of disclosed accounts or the consistency of numerical values.

XBRL Specifications for Financial Statements

  • Preparing Report Instances (in Japanese only)
  • Preparing Submitter-specific Taxonomies (in Japanese only)
  • Preparing Report Instances (Part 2: For IFRS users) (in Japanese only)
  • Preparing Submitter-specific Taxonomies (Part 2: For IFRS users) (in Japanese only)

List of Documents Whose Specifications Will Be Applied on July 21, 2024

Below is a list of documents whose specifications will be applied on July 21, 2024, such as the file specifications for the documents to be submitted for earnings reports that include a quarterly accounting period that begins on or after April 1, 2024.
Note: The following documents show both the current specifications and the new specifications that will be applied on July 21, 2024. Since these are advance releases of the July 21, 2024 versions, their contents are subject to change.

  • Document File Specifications for Earnings Reports (July 21, 2024) (in Japanese only)
  • Preparing Earnings Summary Reporting Instances (July 21, 2024) (in Japanese only)
  • Preparing Earnings Summary Company Extension Taxonomies (July 21, 2024) (in Japanese only)
  • Rules for Taxonomy Settings for Timely Disclosure System (July 21, 2024) (in Japanese only)
  • Explanation of Taxonomies for Timely Disclosure System (July 21, 2024) (in Japanese only)
  • Item List (July 21, 2024)
  • Taxonomies for Earnings Reports (July 21, 2024)
  • Preparing Report Instances (July 21, 2024) (in Japanese only)
  • Preparing Submitter-specific Taxonomies (July 21, 2024) (in Japanese only)