① What is the difference between 決算書{けっさんしょ}, 財務諸表{ざいむしょひょう} and 決算書類{けっさんしょるい}? I have a table and they are named there one by one, as if each of them would have different meaning :

決算書{けっさんしょ}, 財務諸表{ざいむしょひょう} and 決算書類{けっさんしょるい}

➁ Do you think I could also translate these 3 terms as below?

"any financial statements"

Thank you so much in advance for your ideas.

2 Answers 2


What is the difference between 決算書{けっさんしょ}, [財務]{ざいむ}[諸表]{しょひょう} and [決算]{けっさん}[書類]{しょるい}?

決算書{けっさんしょ} and [財務]{ざいむ}[諸表]{しょひょう} are both technical terms with the same meaning.

原文 (Wikipedia):
財務{ざいむ}諸表{しょひょう}(financial statements)は、企業{きぎょう}が利害{りがい}関係者{かんけいしゃ}に対{たい}して一定{いってい}期間{きかん}の経営{けいえい}成績{せいせき}や財務{ざいむ}状態{じょうたい}等{とう}を明{あき}らかにするために複式{ふくしき}簿記{ぼき}に基{もと}づき作成{さくせい}される書類{しょるい}である。一般的{いっぱんてき}には決算書{けっさんしょ}と呼{よ}ばれることが多{おお}い。

[財務]{ざいむ}[諸表]{しょひょう} is the document which is made based on double-entry bookkeeping because a company clarifies business showings of a fixed period of time or a financing state for interested party. Generally, it is often called 決算書{けっさんしょ}.  

The following infomation is from https://oshiete.goo.ne.jp/qa/2674653.html

[決算]{けっさん}[書類]{しょるい} is not a technical term but a popular name which refers to documents of settlement of accounts-related accounts and the tax practice generally, and the range of documents is not necessarily clear. Generally it includes following documents:


"財務{ざいむ}諸表{しょひょう}(証券{しょうけん}取引法{とりひきほう}関係{かんけい})" includes:


① I believe you have the knowledge of accounting. If so, you can look up the Japanese words in Japanese-English dictionary. If you don't have the adequet knowledge, firstly you have to get it.

② I can't understand why you'd like to have one name of three documents.

Anyway "any financial statements" in Japanese is just "全ての財務諸表." If you'd like to indicate clearly three documents, say "​決算書、財務諸表、決算(付属)書類"

  • Thank you for your comment. I appreciate it. I am just starting to learn about accounting, so I know still just a little about it. Otherwise, if dictionary had the answer, I would not ask this question. Also 決算書 is often indicated to have the same meaning as the 財務諸表, but I am trying to understand their differences, even they are quite similar. Actually my goal is not how to say "any financial documents" in Japanese, but how should I distinguish the three Japanese therms in case I would translate them in English.
    – Fara
    Mar 2, 2017 at 22:06

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