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XBRL

               2009 3   5       501




                            1
2009   3   6
2
2009   3   6
2
2009   3   6
•



                   XBRL
                    ↑

                    ↓


               •
                          …

                    3
2009   3   6
•
                   •
                   •

               •       XBRL



                   •

                              4
2009   3   6
XBRL
                    XBRL
                  XBRL
                  XBRL




                           5
2009   3   6
•   XBRL
                    •
                    •
                        •
                        •

                            6
2009   3   6
XBRL



                      7
2009   3   6
XBRL
               • eXtensible Business Reporting Language
                   •
               •                                 XML



               •

               •                 8
2009   3   6
XBRL


               9
2009   3   6
•
                                      Q

               •   EDINET                      XBRL



               •                      Web



                    •       Firefox

                                          10
2009   3   6
11
2009   3   6
Q        XBRL




                   12
2009   3   6
13
2009   3   6
XBRL
               •          XBRL



                   •
                   •
                   •

                             14
2009   3   6
XBRL
               •          XBRL



                   •
                   •
                   •

               →
                             14
2009   3   6
XBRL
               •
                   •
                   •
                   •
                   •

                   •
               →XML
                              15
2009   3   6
XBRL
               •
                   •          EDINET
                       •
                       •

                   •        TDnet
                       •
                       •               16
2009   3   6
XBRL
               •
                   •
                       •       e-Tax

                       •         eLTAX

                   •
                       •                       XBRL

                   •
                       •
                           •                  BS
               →                         17
2009   3   6
XBRL
               •   XBRL    GL(General Ledger)

                   •
                       •
                   •

               •   XBRL    FR     Financial Reporting

                   •
                   •       XBRL
                                             18
2009   3   6
19
2009   3   6
XBRL
               •                EDINET

               •                            TDnet

               •                3rd party

                   •               XBRL

                           •   http://disc.g2s.biz/
                   •
                       •   http://www.ufocatch.com/
                   •   3rd Party
                                                  20
2009   3   6
XBRL




               21
2009   3   6
22
2009   3   6
XBRL



                      23
2009   3   6
•   XML

               •
                   •           XBRL

                   •
                       •
                       •
                           •          definition   …

                           •          presentation …

                           •          calculation …

                           •          label   …

                           •          reference …
                                 24
2009   3   6
XML
               •   XML

                    •
               •


               AX   /    A
               BX   /    B




                              25
2009   3   6
•   …

               •        …




                   26
2009   3   6
•

               •
                   •
                       •
                       •
                   •
                       →        …
                           27
2009   3   6
…
               •
               •
                   •               .xsd

                   •
                       •
                           •   A=xxxx
                           •   B=yyyy
                           •   C=zzzz
                                          28
2009   3   6
•         .xml        definition



               •
               • A-B-D
               •    -E
               • -C-F
                                29
2009   3   6
•      .xml        presentation



               •
               • A-B-D-E-F

                             30
2009   3   6
•          .xml        calculation



               •
               •   A= B   C


                                 31
2009   3   6
•    .xml              label

               •
               •A          NetSales



                               32
2009   3   6
•      .xml              reference



               •
               • A→          hogehoge


                                33
2009   3   6
XBRL



                      34
2009   3   6
• XBRL
                •

                •
                        PDF


                              35
2009   3   6
•
               •
               •
               •
               •
               •
               •   36
2009   3   6
•   ×

               •
               •
               •
               •
               •                (

                       •            →   EBR

               •           37
2009   3   6
XBRL
               •


               • XBRL


                        38
2009   3   6
39
2009   3   6
40
2009   3   6
•
                   •
               •
                   •
               •
                   •
                       41
2009   3   6
•
                       •
               •
                   •
               •
                   •
                   •

                           42
2009   3   6
•
                    •   DB
                             XBRL

               •
                    •
               •   IT

                    •
                                    43
2009   3   6
44
2009   3   6
•
               •
               •

               •



                        “   ”



               •
               •
               •


                   45
2009   3   6
XBRL
               •

               •


               •

                          46
2009   3   6
XBRL



               •

               •   XBRL




                             47
2009   3   6
XBRL
               -                      XBRL


                   •
                   •
                       XBRL




                                 48
2009   3   6
•

               •   XBRL




               •

                          49
2009   3   6
XBRL

               •
                   XBRL



               •


                          50
2009   3   6
21          —XBRL


               •   XBRL




               •


                          51
2009   3   6
XBRL

               •
               •

               •

                      52
2009   3   6
•   XBRL

                   •   XBRL

                   •   XBRL

                   •   XBRL



                   •                   …
                                   …

               •

                              53
2009   3   6
54
2009   3   6

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XBRLとは何か

  • 1. XBRL 2009 3 5 501 1 2009 3 6
  • 2. 2 2009 3 6
  • 3. 2 2009 3 6
  • 4. XBRL ↑ ↓ • … 3 2009 3 6
  • 5. • • • XBRL • 4 2009 3 6
  • 6. XBRL XBRL XBRL XBRL 5 2009 3 6
  • 7. XBRL • • • • 6 2009 3 6
  • 8. XBRL 7 2009 3 6
  • 9. XBRL • eXtensible Business Reporting Language • • XML • • 8 2009 3 6
  • 10. XBRL 9 2009 3 6
  • 11. Q • EDINET XBRL • Web • Firefox 10 2009 3 6
  • 12. 11 2009 3 6
  • 13. Q XBRL 12 2009 3 6
  • 14. 13 2009 3 6
  • 15. XBRL • XBRL • • • 14 2009 3 6
  • 16. XBRL • XBRL • • • → 14 2009 3 6
  • 17. XBRL • • • • • • →XML 15 2009 3 6
  • 18. XBRL • • EDINET • • • TDnet • • 16 2009 3 6
  • 19. XBRL • • • e-Tax • eLTAX • • XBRL • • • BS → 17 2009 3 6
  • 20. XBRL • XBRL GL(General Ledger) • • • • XBRL FR Financial Reporting • • XBRL 18 2009 3 6
  • 21. 19 2009 3 6
  • 22. XBRL • EDINET • TDnet • 3rd party • XBRL • http://disc.g2s.biz/ • • http://www.ufocatch.com/ • 3rd Party 20 2009 3 6
  • 23. XBRL 21 2009 3 6
  • 24. 22 2009 3 6
  • 25. XBRL 23 2009 3 6
  • 26. XML • • XBRL • • • • definition … • presentation … • calculation … • label … • reference … 24 2009 3 6
  • 27. XML • XML • • AX / A BX / B 25 2009 3 6
  • 28. … • … 26 2009 3 6
  • 29. • • • • • → … 27 2009 3 6
  • 30. • • • .xsd • • • A=xxxx • B=yyyy • C=zzzz 28 2009 3 6
  • 31. .xml definition • • A-B-D • -E • -C-F 29 2009 3 6
  • 32. .xml presentation • • A-B-D-E-F 30 2009 3 6
  • 33. .xml calculation • • A= B C 31 2009 3 6
  • 34. .xml label • •A NetSales 32 2009 3 6
  • 35. .xml reference • • A→ hogehoge 33 2009 3 6
  • 36. XBRL 34 2009 3 6
  • 37. • XBRL • • PDF 35 2009 3 6
  • 38. • • • • • • 36 2009 3 6
  • 39. × • • • • • ( • → EBR • 37 2009 3 6
  • 40. XBRL • • XBRL 38 2009 3 6
  • 41. 39 2009 3 6
  • 42. 40 2009 3 6
  • 43. • • • • • 41 2009 3 6
  • 44. • • • • • • 42 2009 3 6
  • 45. • DB XBRL • • • IT • 43 2009 3 6
  • 46. 44 2009 3 6
  • 47. • • • “ ” • • • 45 2009 3 6
  • 48. XBRL • • • 46 2009 3 6
  • 49. XBRL • • XBRL 47 2009 3 6
  • 50. XBRL - XBRL • • XBRL 48 2009 3 6
  • 51. • XBRL • 49 2009 3 6
  • 52. XBRL • XBRL • 50 2009 3 6
  • 53. 21 —XBRL • XBRL • 51 2009 3 6
  • 54. XBRL • • • 52 2009 3 6
  • 55. XBRL • XBRL • XBRL • XBRL • … … • 53 2009 3 6
  • 56. 54 2009 3 6