id,chart_template_id/id,code,account_type,name,reconcile
l10n_jp_110000,l10n_jp_chart_template,110000,asset_fixed,Buildings and Structures,FALSE
l10n_jp_110100,l10n_jp_chart_template,110100,asset_fixed,Buildings and Structures - Accumulated Depreciation,FALSE
l10n_jp_110200,l10n_jp_chart_template,110200,asset_fixed,Machinery and Equipment,FALSE
l10n_jp_110300,l10n_jp_chart_template,110300,asset_fixed,Machinery and Equipment - Accumulated Depreciation,FALSE
l10n_jp_110400,l10n_jp_chart_template,110400,asset_fixed,"Tools, Furniture and Fixtures",FALSE
l10n_jp_110500,l10n_jp_chart_template,110500,asset_fixed,"Tools, Furniture and Fixtures - Accumulated Depreciation",FALSE
l10n_jp_110600,l10n_jp_chart_template,110600,asset_fixed,Land,FALSE
l10n_jp_121000,l10n_jp_chart_template,121000,asset_current,Current Assets,FALSE
l10n_jp_121100,l10n_jp_chart_template,121100,asset_current,Stock Valuation Account,FALSE
l10n_jp_121200,l10n_jp_chart_template,121200,asset_current,Stock Interim Account (Received),FALSE
l10n_jp_121300,l10n_jp_chart_template,121300,asset_current,Stock Interim Account (Delivered),FALSE
l10n_jp_122000,l10n_jp_chart_template,122000,asset_current,Merchandise,FALSE
l10n_jp_122100,l10n_jp_chart_template,122100,asset_current,Finished Goods,FALSE
l10n_jp_122200,l10n_jp_chart_template,122200,asset_current,Semi-finished Goods,FALSE
l10n_jp_122300,l10n_jp_chart_template,122300,asset_current,Inventory in Transit,FALSE
l10n_jp_122400,l10n_jp_chart_template,122400,asset_current,Work in Process,FALSE
l10n_jp_122500,l10n_jp_chart_template,122500,asset_current,Raw Materials,FALSE
l10n_jp_122600,l10n_jp_chart_template,122600,asset_current,Materials,FALSE
l10n_jp_122700,l10n_jp_chart_template,122700,asset_current,Advance Payments,FALSE
l10n_jp_122800,l10n_jp_chart_template,122800,asset_current,Prepaid Expenses,FALSE
l10n_jp_122900,l10n_jp_chart_template,122900,asset_current,Advances Paid,FALSE
l10n_jp_123000,l10n_jp_chart_template,123000,asset_current,Suspense Payments,FALSE
l10n_jp_123100,l10n_jp_chart_template,123100,asset_current,Lease/Guarantee Deposits,FALSE
l10n_jp_123200,l10n_jp_chart_template,123200,asset_current,Consumption Tax - Purchase,FALSE
l10n_jp_123300,l10n_jp_chart_template,123300,asset_current,Bad Debt Allowance,FALSE
l10n_jp_123400,l10n_jp_chart_template,123400,asset_current,Accrued Income,FALSE
l10n_jp_123500,l10n_jp_chart_template,123500,asset_current,Securities,FALSE
l10n_jp_chart_template_liquidity_transfer,l10n_jp_chart_template,123600,asset_current,Liquidity Transfer,TRUE
l10n_jp_123700,l10n_jp_chart_template,123700,asset_current,Outstanding Payments,FALSE
l10n_jp_123800,l10n_jp_chart_template,123800,asset_current,Outstanding Receipts,FALSE
l10n_jp_123900,l10n_jp_chart_template,123900,asset_current,Bank Suspense Account,FALSE
l10n_jp_120003,l10n_jp_chart_template,124000,asset_current,Deposit,FALSE
l10n_jp_120004,l10n_jp_chart_template,124100,asset_current,Time Deposit,FALSE
l10n_jp_126000,l10n_jp_chart_template,126000,asset_receivable,Accounts Receivable - Trade,TRUE
l10n_jp_126200,l10n_jp_chart_template,126200,asset_receivable,Accounts Receivable (PoS),TRUE
l10n_jp_126300,l10n_jp_chart_template,126300,asset_receivable,Notes Receivable,TRUE
l10n_jp_126400,l10n_jp_chart_template,126400,asset_receivable,Notes Discount,TRUE
l10n_jp_210000,l10n_jp_chart_template,210000,asset_non_current,Non-current Liabilities,False
l10n_jp_210100,l10n_jp_chart_template,210100,asset_non_current,Software,FALSE
l10n_jp_210200,l10n_jp_chart_template,210200,asset_non_current,Software in Progress,FALSE
l10n_jp_210300,l10n_jp_chart_template,210300,asset_non_current,Other Intangible Asset,FALSE
l10n_jp_210400,l10n_jp_chart_template,210400,asset_non_current,Investment Securities,FALSE
l10n_jp_210500,l10n_jp_chart_template,210500,asset_non_current,Shares of Subsidiaries and Associates,FALSE
l10n_jp_210600,l10n_jp_chart_template,210600,asset_non_current,Long-term Loans Receivable,FALSE
l10n_jp_210700,l10n_jp_chart_template,210700,asset_non_current,Long-term Prepaid Expenses,FALSE
l10n_jp_210800,l10n_jp_chart_template,210800,asset_non_current,Deferred Organization Expenses,FALSE
l10n_jp_220000,l10n_jp_chart_template,220000,liability_payable,Accounts Payable - Trade,TRUE
l10n_jp_220200,l10n_jp_chart_template,220200,liability_payable,Notes Payable,TRUE
l10n_jp_220400,l10n_jp_chart_template,220400,liability_payable,Short-term Loans Payable,TRUE
l10n_jp_220500,l10n_jp_chart_template,220500,liability_payable,Current Portion of Long-term Loans Payable,TRUE
l10n_jp_220600,l10n_jp_chart_template,220600,liability_payable,Accounts Payable - Other,TRUE
l10n_jp_220700,l10n_jp_chart_template,220700,liability_payable,Accounts Payable - Credit Card,TRUE
l10n_jp_220800,l10n_jp_chart_template,220800,liability_payable,Dividends Payable,TRUE
l10n_jp_220900,l10n_jp_chart_template,220900,equity,Capital Stock,FALSE
l10n_jp_221000,l10n_jp_chart_template,221000,equity,Legal Capital Surplus,FALSE
l10n_jp_221100,l10n_jp_chart_template,221100,equity,Other Capital Surplus,FALSE
l10n_jp_221200,l10n_jp_chart_template,221200,equity,Legal Retained Earnings,FALSE
l10n_jp_221300,l10n_jp_chart_template,221300,equity,Reserve for Special Depreciation,FALSE
l10n_jp_221400,l10n_jp_chart_template,221400,equity,Voluntary Retained Earnings,FALSE
l10n_jp_221500,l10n_jp_chart_template,221500,equity,Retained Earnings Brought Forward,FALSE
l10n_jp_330000,l10n_jp_chart_template,330000,liability_current,Current Liabilities,FALSE
l10n_jp_330200,l10n_jp_chart_template,330200,liability_current,Accrued Expenses,FALSE
l10n_jp_330300,l10n_jp_chart_template,330300,liability_current,Income Taxes Payable,FALSE
l10n_jp_330400,l10n_jp_chart_template,330400,liability_current,Advances Received,FALSE
l10n_jp_330500,l10n_jp_chart_template,330500,liability_current,Deposits Received,FALSE
l10n_jp_330600,l10n_jp_chart_template,330600,liability_current,Suspense Receipt,FALSE
l10n_jp_330700,l10n_jp_chart_template,330700,liability_current,Provision for Bonuses,FALSE
l10n_jp_330800,l10n_jp_chart_template,330800,liability_current,Consumption Tax - Sales,FALSE
l10n_jp_330900,l10n_jp_chart_template,330900,liability_current,Bonds Payable,FALSE
l10n_jp_331000,l10n_jp_chart_template,331000,liability_current,Long-term Loans Payable,FALSE
l10n_jp_331100,l10n_jp_chart_template,331100,liability_current,Provision for Retirement Benefits,FALSE
l10n_jp_410000,l10n_jp_chart_template,410000,income,Net Sales,FALSE
l10n_jp_424000,l10n_jp_chart_template,424000,income,Foreign Exchange Gain,FALSE
l10n_jp_425000,l10n_jp_chart_template,425000,income_other,Cash Discount Gain,FALSE
l10n_jp_425200,l10n_jp_chart_template,425200,income_other,Purchase Price Difference,FALSE
l10n_jp_425300,l10n_jp_chart_template,425300,income_other,Inventory Adjustment,FALSE
l10n_jp_425400,l10n_jp_chart_template,425400,income_other,Interest Income,FALSE
l10n_jp_425500,l10n_jp_chart_template,425500,income_other,Dividend Income,FALSE
l10n_jp_425600,l10n_jp_chart_template,425600,income_other,Provision of Exchange Gain,FALSE
l10n_jp_425700,l10n_jp_chart_template,425700,income_other,Actual Exchange Gain,FALSE
l10n_jp_425800,l10n_jp_chart_template,425800,income_other,Gain on Investment Securities,FALSE
l10n_jp_425900,l10n_jp_chart_template,425900,income_other,Gain on Valuation of Investment Securities,FALSE
l10n_jp_426000,l10n_jp_chart_template,426000,income_other,Miscellaneous Income,FALSE
l10n_jp_426100,l10n_jp_chart_template,426100,income_other,Gain on Non-current Asset,FALSE
l10n_jp_426200,l10n_jp_chart_template,426200,income_other,Gain on Valuation of Non-current Asset,FALSE
l10n_jp_510000,l10n_jp_chart_template,510000,expense,Cost of Goods Sold,FALSE
l10n_jp_510100,l10n_jp_chart_template,510100,expense,Cash Difference Loss,FALSE
l10n_jp_510200,l10n_jp_chart_template,510200,expense,Cash Discount Loss,FALSE
l10n_jp_510300,l10n_jp_chart_template,510300,expense,Provision of Allowance for Doubtful Debt,FALSE
l10n_jp_510400,l10n_jp_chart_template,510400,expense,Director's Remuneration,FALSE
l10n_jp_510500,l10n_jp_chart_template,510500,expense,Salaries & Allowance,FALSE
l10n_jp_510600,l10n_jp_chart_template,510600,expense,Bonus,FALSE
l10n_jp_510700,l10n_jp_chart_template,510700,expense,Retirement Payment,FALSE
l10n_jp_510800,l10n_jp_chart_template,510800,expense,Provision for Bonuses,FALSE
l10n_jp_510900,l10n_jp_chart_template,510900,expense,Provision for Retirement Benefits,FALSE
l10n_jp_511000,l10n_jp_chart_template,511000,expense,Legal Welfare Expenses,FALSE
l10n_jp_511100,l10n_jp_chart_template,511100,expense,Welfare Expenses,FALSE
l10n_jp_511200,l10n_jp_chart_template,511200,expense,Insurance Expenses,FALSE
l10n_jp_511300,l10n_jp_chart_template,511300,expense,Subcontract Expenses,FALSE
l10n_jp_511400,l10n_jp_chart_template,511400,expense,Packaging Expenses,FALSE
l10n_jp_511500,l10n_jp_chart_template,511500,expense,Inventory Usage Expenses,FALSE
l10n_jp_511600,l10n_jp_chart_template,511600,expense,Loss on Valuation of Goods,FALSE
l10n_jp_511700,l10n_jp_chart_template,511700,expense,Rental Expenses,FALSE
l10n_jp_511800,l10n_jp_chart_template,511800,expense,Lease Expenses,FALSE
l10n_jp_511900,l10n_jp_chart_template,511900,expense,Advertisement/Promotion Expenses,FALSE
l10n_jp_512000,l10n_jp_chart_template,512000,expense,Communication Expenses,FALSE
l10n_jp_512100,l10n_jp_chart_template,512100,expense,Consumables Expeneses,FALSE
l10n_jp_512200,l10n_jp_chart_template,512200,expense,Travelling Expenses,FALSE
l10n_jp_512300,l10n_jp_chart_template,512300,expense,Entertainment Expenses,FALSE
l10n_jp_512400,l10n_jp_chart_template,512400,expense,Commission Expenses,FALSE
l10n_jp_512500,l10n_jp_chart_template,512500,expense,Membership Fee,FALSE
l10n_jp-512600,l10n_jp_chart_template,512600,expense,Newspaper/Book Expenses,FALSE
l10n_jp_512700,l10n_jp_chart_template,512700,expense,Tax Expenses,FALSE
l10n_jp_512800,l10n_jp_chart_template,512800,expense,Utility Bills,FALSE
l10n_jp_512900,l10n_jp_chart_template,512900,expense,Meeting Expenses,FALSE
l10n_jp_513000,l10n_jp_chart_template,513000,expense,Other Expenses,FALSE
l10n_jp_513100,l10n_jp_chart_template,513100,expense,Interest Expenses,FALSE
l10n_jp_513200,l10n_jp_chart_template,513200,expense,Amortization of Deferred Organization Expenses,FALSE
l10n_jp_513300,l10n_jp_chart_template,513300,expense,Depreciation,FALSE
l10n_jp_513400,l10n_jp_chart_template,513400,expense,Provision of Exchange Loss,FALSE
l10n_jp_513500,l10n_jp_chart_template,513500,expense,Actual Exchange Loss,FALSE
l10n_jp_513600,l10n_jp_chart_template,513600,expense,Loss on Investment Securities,FALSE
l10n_jp_513700,l10n_jp_chart_template,513700,expense,Loss on Valuation of Investment Securities,FALSE
l10n_jp_513900,l10n_jp_chart_template,513900,expense,Loss on Non-current Asset,FALSE
l10n_jp_514000,l10n_jp_chart_template,514000,expense,Loss on Valuation of Non-current Asset,FALSE
l10n_jp_514300,l10n_jp_chart_template,514300,expense,"Corporate, Inhabitant, and Enterprise Taxes",FALSE
l10n_jp_514500,l10n_jp_chart_template,514500,expense,Transportation and warehousing expenses,FALSE
l10n_jp_999002,l10n_jp_chart_template,999002,income,Cash Difference Gain,FALSE