List of Terms in Japanese and English

We aim to standardize and improve the quality of English disclosure documents and reduce the burden of creating them for listed companies by providing lists of terms in Japanese and English as well as links to related websites. We hope these will be useful reference materials for listed companies when creating English disclosure documents.

Types of Disclosed Information

The following file contains the names of the categories of disclosure documents distributed via TDnet in Japanese and English for your reference.

Disclosure categories in Japanese and English icon-xls

Reporting Items and Account Titles for Statutory Disclosure Documents

The operation guides on EDINET, which is operated by the Financial Services Agency, include an "Account Title List", "Taxonomy Element List", and "Taxonomy Element List for Designated International Accounting Standards".
These files contain, as part of the definitions for XBRL elements, lists in Japanese and English of reporting items and account titles, etc. for statutory disclosure documents required to be submitted in XBRL format via EDINET.

Operation Guides (EDINET)icon-block
File Name Outline
Account Title List A list of account titles set by the financial statement taxonomy (one of the EDINET taxonomies), comprised of sheets per industrial sector*
    *commercial and industry, construction, bank 1, bank 2, construction assurance, type I financial instruments business, insurance-life, insurance-non-life, railway, water transportation, highway, electricity communication, electricity, gas, asset liquidation, investment management business (investment trust management company), investment corporation, specific finance, medical corporation, educational corporation, commodity future trading, lease, and fund
Taxonomy Element List A list of elements set by EDINET taxonomies (excluding the financial statement taxonomy and international accounting standards taxonomy) comprised of sheets per type of submission document*, with reporting items and account titles.
    *Securities Registration Statement, Annual Securities Report, Quarterly Securities Report, Semi-annual Securities Report, Extraordinary Report, Shelf Registration Statement, Shelf Registration Supplements, Report on Repurchase, Tender Offer Statement, Target Company's Position Statement, Written Tender Offer Withdrawal Notice, Tender Offer Report, Tender Offeror's Answer, Statement of Large-Volume Holdings, and Internal Control Report
Taxonomy Element List for Designated International Accounting Standards A list of elements such as account titles set by the International Accounting Standards Taxonomy, one of the EDINET Taxonomies.

Earnings Reports, etc.

We provide an "Item List" as part of the TDnet XBRL data specifications. The Item List contains, as part of the definitions for XBRL elements, disclosure items for documents required to be submitted in XBRL format via EDINET such as earnings reports, quarterly earnings reports, earnings forecasts, and dividend forecasts, as well as account titles, etc., in Japanese and English.

XBRL Data Specifications

Corporate Governance Reports

We provide an "Item List" as part of XBRL data specifications for TDnet. The list contains, as part of the definitions for XBRL elements, items to be included in Corporate Governance Reports, which are required to be submitted in XBRL format via TDnet, in Japanese and English.

XBRL Data Specifications

Listing Rules and "Japan's Corporate Governance Code"

We provide English versions of the JPX Rules such as Securities Listing Regulations and Enforcement Rules for Securities Listing Regulations. Please use them as references of written English for the rules for Timely Disclosure of Corporate Information and "Japan's Corporate Governance Code" (please refer to the Japanese versions as well).

JPX Rules
JPX Rules (Japanese)
"Japan's Corporate Governance Code"
"Japan's Corporate Governance Code" (Japanese)

Japanese Law Translation Database System

"The Japanese Law Translation Database System" is a database of the translation of Japanese laws and regulations launched by the Ministry of Justice, which provides "Law Search", "Dictionary Search" of the Standard Legal Terms Dictionary, and "Keyword in Context Search".


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