XBRL Link Role Registry Summary

Skip to Arc roles

Roles:

restatedLabel

Status and Syntax

URI
http://www.xbrl.org/2006/role/restatedLabel
Status
ACK
Date
2006-02-21
href
http://www.xbrl.org/lrr/role/restated-2006-02-21.xsd#restatedLabel
Requirement
At times an entity may restate certain account balances for financial reporting purposes. This may only occur according to specific reporting rules. For example, an entity may restate an equity account balance, say "Reserves", due to an accounting change or fundamental error under International Financial Reporting Standards (IFRS). A separate label role is provided for such reporting of restated amounts, should they occur. The restated amount within a financial statement might provide a label such as "Reserves, Restated Balance" to which this label role would be assigned to identify this type of label. Taxonomy creators would use this label role and provide a label which could be used on concepts that could be restated. Typically, these would be used on equity accounts.
Definition
The label for a concept when presenting values that have been restated from their value as originally reported.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

negated

Status and Syntax

URI
http://xbrl.us/us-gaap/role/label/negated
Status
REC
Date
2009-04-30
href
http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negated
Requirement
Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.
Definition
When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

negatedPeriodEnd

Status and Syntax

URI
http://xbrl.us/us-gaap/role/label/negatedPeriodEnd
Status
REC
Date
2009-04-30
href
http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedPeriodEnd
Requirement
Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.
Definition
When this label is the preferred label on a presentation arc whose target is element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

negatedPeriodStart

Status and Syntax

URI
http://xbrl.us/us-gaap/role/label/negatedPeriodStart
Status
REC
Date
2009-04-30
href
http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedPeriodStart
Requirement
Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.
Definition
When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

negatedTotal

Status and Syntax

URI
http://xbrl.us/us-gaap/role/label/negatedTotal
Status
REC
Date
2009-04-30
href
http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd#negatedTotal
Requirement
Users need a way to indicate that when a numeric value is displayed, it should be presented multiplied by -1, which may also require a change in the label.
Definition
When this label is the preferred label on a presentation arc whose target is an element having a numeric type, a conforming processor will not only present the fact using the specified label but will also present the its fact values negated.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RolePeriodStartNegativeLabel

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodStartNegativeLabel
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodStartNegativeLabel
Requirement
The role periodStartNegativeLabel is needed because this is a frequent convention used for indicating negative value at the beginning of the period, for example:"Deficit of the beginning of the period"
Definition
Label that indicates negative value at the beginning of the period. For instance, "Deficit of the beginning of the period".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RolePeriodEndNegativeLabel

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodEndNegativeLabel
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodEndNegativeLabel
Requirement
The role periodEndNegativeLabel is needed because this is a frequent convention used for indicating negative value at the end of the period, for example:"Deficit of the end of the period"
Definition
Label that indicates term end negative value.　For instance, "Deficit of the end of the period".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RolePositiveOrNegativeLabel

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/positiveOrNegativeLabel
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePositiveOrNegativeLabel
Requirement
The role positiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value, for example:"Operating profit or operating loss"
Definition
Label that indicates positive value or negative value.　For instance, "Operating profit or operating loss"
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RolePeriodStartPositiveOrNegativeLabel

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodStartPositiveOrNegativeLabel
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodStartPositiveOrNegativeLabel
Requirement
The role periodStartPositiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value at the beginning of the period, for example:"Surplus at the beginning of the period and deficit at the beginning of the period"
Definition
Label that indicates positive value or negative value at the beginning of the period. For instance, "Surplus at the beginning of the period and deficit at the beginning of the period".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RolePeriodEndPositiveOrNegativeLabel

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/periodEndPositiveOrNegativeLabel
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RolePeriodEndPositiveOrNegativeLabel
Requirement
The role periodEndPositiveOrNegativeLabel is needed because this is a frequent convention used for indicating positive or negative value at the end of the period, for example:"Surplus at the end of the period and deficit at the end of the period"
Definition
Label that indicates positive value or negative value at the end of the period. For instance, "Surplus at the end of the period and deficit at the end of the period".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RoleNotesNumber

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumber
Status
IWD
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumber
Requirement
The role NotesNumber is needed because this is a frequent convention used for indicating note number,for example:"*1 1,000". "*1" is note number in this example.
Definition
Footnote that shows note number.
On Elements
link:footnote

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RoleNotesNumberPeriodStart

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumberPeriodStart
Status
IWD
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumberPeriodStart
Requirement
The role NotesNumberPeriodStart indicates a note number only when it appears on a beginning balance, such as with preferredLabel of periodStart.
Definition
Footnote that shows note number at the beginning of the period.
On Elements
link:footnote

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

RoleNotesNumberPeriodEnd

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/role/NotesNumberPeriodEnd
Status
IWD
Date
2007-11-07
href
http://www.xbrl.org/lrr/role/jpfr-role-2007-11-07.xsd#RoleNotesNumberPeriodEnd
Requirement
The role NotesNumberPeriodEnd iindicates a note number only when it appears on an ending balance, such as with preferredLabel of periodEnd.
Definition
Footnote that shows note number at the end of the period.
On Elements
link:footnote

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false

negatedLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negatedPeriodEndLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedPeriodEndLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negatedPeriodStartLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedPeriodStartLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negatedTotalLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedTotalLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negatedNetLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedNetLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negatedTerseLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negatedTerseLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented should be negated (sign of the value should be "flipped"). For example, the standard and standard positive labels might be "profit (loss) after tax" and the negated labels "loss (profit) after tax".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negativePeriodStartLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negativePeriodStartLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodStartLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is negative.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negativePeriodEndLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negativePeriodEndLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodEndLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is negative.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negativePeriodStartTotalLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negativePeriodStartTotalLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodStartTotalLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is negative.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

negativePeriodEndTotalLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/negativePeriodEndTotalLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/negative-2009-12-16.xsd#negativePeriodEndTotalLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is negative.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

positivePeriodStartLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/positivePeriodStartLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodStartLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is positive.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

positivePeriodEndLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/positivePeriodEndLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodEndLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is positive.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

positivePeriodStartTotalLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/positivePeriodStartTotalLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodStartTotalLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is positive.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

positivePeriodEndTotalLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/positivePeriodEndTotalLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/positive-2009-12-16.xsd#positivePeriodEndTotalLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Label for a concept, when the value being presented is positive.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

netLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/netLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
The label for a concept for use in presenting values associated with the concept when it is being reported as the net of a set of other values. Net labels allows for expressing different labels than the one which would be used as total label if the presentation tree represents gross/net calculation instead of traditional calculation roll-up. For example standard label for "Property, plant and equipment" can have total label "Total property, plant and equipment" and net label "Net property, plant and equipment".
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

deprecatedLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/deprecatedLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/deprecated-2009-12-16.xsd#deprecatedLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
The label for a concept indicating that the concept has been deprecated, with further explanation as needed.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

deprecatedDateLabel

Status and Syntax

URI
http://www.xbrl.org/2009/role/deprecatedDateLabel
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/deprecated-2009-12-16.xsd#deprecatedDateLabel
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
The label for a concept containing only the date as of which the concept was deprecated.
On Elements
link:label

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

commonPracticeRef

Status and Syntax

URI
http://www.xbrl.org/2009/role/commonPracticeRef
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#commonPracticeRef
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Reference for common practice disclosure relating to the concept. Replaces former reference to common practice (ie using part name with value IFRS-CP) and enables common practice reference to a given point in a literature (for example commonPracticeRef to Name:IAS, Number:16, Paragraph:24). The content of the common practice disclosure is the same as other references (so for example contains parts Name, Number, IssueDate, Paragraph).
On Elements
link:reference

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

nonauthoritativeLiteratureRef

Status and Syntax

URI
http://www.xbrl.org/2009/role/nonauthoritativeLiteratureRef
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#nonauthoritativeLiteratureRef
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Reference to non-authoritative literature. Can be used to relate a concept to additional literature (academic literature, accounting firm guidelines, entity-specific guidelines, etc.).
On Elements
link:reference

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

recognitionRef

Status and Syntax

URI
http://www.xbrl.org/2009/role/recognitionRef
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd#recognitionRef
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Reference for recognition and derecognition. Enables the expression of additional financial reporting semantic for a concept.
On Elements
link:reference

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false

property

Status and Syntax

URI
https://www.xbrl.org/2022/role/property
Status
CR
Date
2022-09-28
href
http://www.xbrl.org/lrr/role/property-2022-09-28.xsd#property
Requirement
Taxonomy authors need to add structured information to taxonomy components that is not external to the taxonomy. Such information may include implementation notes to assist with tagging or milestone details pertaining to the concept, such as creation date. Providing standardised roles facilitates taxonomy users understanding of the reference resources.
Definition
Structured information about a component defined in a taxonomy specified as a key-value pair, for properties that are not language-specific.
On Elements
link:reference

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
true
Instance Impact
false
Validation
A concept MUST NOT have multiple reference parts with the same element using the "property" resource role (error code {https://xbrl.org/2022/role/property/error}multipleValuesForProperty). This constraint is global, and applies across all references and extended link roles within the taxonomy.

propertyWithLang

Status and Syntax

URI
https://www.xbrl.org/2022/role/propertyWithLang
Status
CR
Date
2022-09-28
href
http://www.xbrl.org/lrr/role/property-2022-09-28.xsd#propertyWithLang
Requirement
Taxonomy authors need to add structured information to taxonomy components that is not external to the taxonomy. Such information may include implementation notes to assist with tagging or milestone details pertaining to the concept, such as creation date. Providing standardised roles facilitates taxonomy users understanding of the reference resources.
Definition
Structured information about a component defined in a taxonomy specified as a key-value pair, for properties that can be specified in multiple languages.
On Elements
link:reference

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
true
Instance Impact
false
Validation
A concept MUST NOT have multiple reference parts with the same element and the same effective xml:lang value using the "propertyWithLang" resource role (error code {https://xbrl.org/2022/role/property/error}multipleValuesForProperty). This constraint is global, and applies across all references and extended link roles within the taxonomy.

Arc roles:

ArcroleGrossNet

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-Net
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossNet
Requirement
The arcrole Gross-Net is needed to relate gross element to net element.
Definition
The arcrole to relate gross element to net element.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

ArcroleGrossAllowance

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-Allowance
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAllowance
Requirement
The arcrole Gross-Allowance is needed to allowance element.
Definition
The arcrole to relate gross element to allowance element.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

ArcroleGrossAccumulatedDepreciation

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedDepreciation
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedDepreciation
Requirement
The arcrole Gross-AccumulatedDepreciation is needed to relate gross element to accumulated depreciation element.
Definition
The arcrole to relate gross element to accumulated depreciation element.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

ArcroleGrossAccumulatedImpairmentLoss

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedImpairmentLoss
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedImpairmentLoss
Requirement
The arcrole Gross-AccumulatedImpairmentLoss is needed to relate gross element to accumulated impairment loss element.
Definition
The arcrole to relate gross element to accumulated impairment loss element.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

ArcroleGrossAccumulatedDepreciationAndImpairmentLoss

Status and Syntax

URI
http://info.edinet-fsa.go.jp/jp/fr/gaap/arcrole/Gross-AccumulatedDepreciationAndImpairmentLoss
Status
ACK
Date
2007-11-07
href
http://www.xbrl.org/lrr/arcrole/jpfr-arcrole-2007-11-07.xsd#ArcroleGrossAccumulatedDepreciationAndImpairmentLoss
Requirement
The arcrole Gross-AccumulatedDepreciationAndImpairmentLoss is needed to relate gross element to accumulated depreciation and impairment loss element.
Definition
The arcrole to relate gross element to accumulated depreciation and impairment loss element.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

fact-explanatoryFact

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/fact-explanatoryFact
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd#fact-explanatoryFact
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Arcrole for linking fact with explanatory fact in instance document footnote link.
On Elements
link:footnoteArc
Attributes On
Allowed Cycles
none
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

dep-concept-deprecatedConcept

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/dep-concept-deprecatedConcept
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-concept-deprecatedConcept
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Indicates what the replacement concepts is for the deprecated concept is.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

dep-aggregateConcept-deprecatedPartConcept

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/dep-aggregateConcept-deprecatedPartConcept
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-aggregateConcept-deprecatedPartConcept
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Indicates that the deprecated concept is combined with another deprecated concept to a define a new replacement concept.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

dep-dimensionallyQualifiedConcept-deprecatedConcept

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/dep-dimensionallyQualifiedConcept-deprecatedConcept
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-dimensionallyQualifiedConcept-deprecatedConcept
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Indicates that the deprecated concept has been qualified by a dimension. The item is removed because that same value now appears in a table.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

dep-mutuallyExclusiveConcept-deprecatedConcept

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/dep-mutuallyExclusiveConcept-deprecatedConcept
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-mutuallyExclusiveConcept-deprecatedConcept
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Indicates that the deprecated concept can be replaced by 2 or more replacement items but cannot be split between the replacement concepts.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

dep-partConcept-deprecatedAggregateConcept

Status and Syntax

URI
http://www.xbrl.org/2009/arcrole/dep-partConcept-deprecatedAggregateConcept
Status
REC
Date
2010-10-25
href
http://www.xbrl.org/lrr/arcrole/deprecated-2009-12-16.xsd#dep-partConcept-deprecatedAggregateConcept
Requirement
Interoperable Taxonomy Architecture (ITA) initiative requirement for alignment of the EDINET, IFRS and US GAAP taxonomies.
Definition
Indicates that the deprecated concept can be replaced by 2 or more replacement items and can be split between the replacement concepts as the issuer deems appropriate.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

parent-child

Status and Syntax

URI
http://www.xbrl.org/2013/arcrole/parent-child
Status
REC
Date
2013-09-19
href
http://www.xbrl.org/lrr/arcrole/parent-child-2013-09-19.xsd#parent-child
Definition
This arc role is used on generic arcs to define presentation relationships between arbitrary elements in an XBRL DTS, not limited to XBRL 2.1 concepts. Directed cycles are not allowed. Software may use the network defined by relationships having this arcrole to arrange the relative position of elements displayed to a user. The generic preferred label attribute may appear on an arc with this arcrole.
On Elements
gen:arc
Attributes On
preferredLabel
Allowed Cycles
undirected
Abstract Source
optional
Abstract Target
optional

Version and Impact

Version
2.1
Edition Date
2003-12-31
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

wider-narrower

Status and Syntax

URI
http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower
Status
ACK
Date
2018-11-21
href
http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower
Requirement
As per the ANNEX IV of the Draft Regulatory Technical Standards on European Single Electronic Formats, the issuers shall ensure that the issuer's extension taxonomy concepts marking up the IFRS consolidated financial statements' statement of financial position, statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows are anchored to one or more base taxonomy concepts.
Definition
An anchoring mechanism that links source concepts of wider scope and meaning to target concepts with narrower scope and meaning where one end of the link is identified as an extension concept and the other end as a base taxonomy concept. This arcrole is intended for use on reporting concepts, and is not intended for use between domain members or other dimensional components.
On Elements
link:definitionArc
Attributes On
Allowed Cycles
undirected
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

instant-inflow

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/instant-inflow
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-inflow
Requirement
Provide capability to define relationships between a source instant concept and a target duration concept. The arc identifies duration concepts that add to the balance of an instant concept.
Definition
Indicates that the inflow duration concept adds to the balance of the instant concept. An accounting instant concept with a debit balance will have an associated inflow concept with a debit balance. An instant concept with a credit balance will have an associated inflow concept with a credit balance. This relationship can be used to define the components of a rollforward or to indicate how concepts measured over a period of time impact the balances of concepts measured at a point in time. An example of this arc would be the relationship between the source concept "Cash" and the target concept "Cash Proceeds from the Sale of Fixed Assets".
Attributes On
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

instant-outflow

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/instant-outflow
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-outflow
Requirement
Provide capability to define relationships between a source instant concept and a target duration concept. The arc identifies duration concepts that subtract from the balance of an instant concept.
Definition
Indicates that the outflow duration concept reduces the balance of the instant concept. An accounting instant concept with a debit balance will have an associated outflow element with a credit balance. This relationship can be used to define the components of a rollforward or to indicate how concepts measured over a period of time impact the balances of concepts measured at a point in time. An example of this arc would be the relationship between the source concept "Cash" and the target concept "Cash Payments for Fixed Assets".
Attributes On
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

instant-contra

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/instant-contra
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-contra
Requirement
Provide capability to define a relationship between a source instant concept and a target contra concept. This arc allows the contra concept of an instant concept to be clearly defined. Contra concepts are offset against related instant concepts with an opposite balance attribute. The availability of this information in the taxonomy allows contra concepts to be handled correctly for data normalization.
Definition
Indicates that the target instant contra concept is an offset against the concept on the source instant end of the arc. The contra target concept must also be an instant concept and the balance type of the contra target concept must be the opposite balance type of the source instant concept. The value associated with the target contra concept should never exceed the value of the source instant concept in an instance document if both are reported with the same dimensions. The arc can only flow in one direction. A concept cannot be a contra element to itself. An example contra target concept would be "Accumulated Depreciation" that links to a source concept of "Property Plant and Equipment Gross".
Attributes On
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

instant-accrual

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/instant-accrual
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#instant-accrual
Requirement
Provide capability to define relationships between an instant source concept and accrual target duration concept associated with the instant concept. This allows users of the taxonomy to identify accrual concepts associated with a given instant concept. Accruals are typically estimates and a subject to the most scrutiny by investors, so identifing estimates associated with instant concept values is useful.
Definition
Indicates the relationship between an instant concept and a durational accrual concept representing the provision of expense or income against the instant concept (Typically an asset or liability) to represent use or interest costs during a reporting period where no cash transaction occurs. The source concept is always an instant and the target concept is always a duration. Examples include the relationship between the instant concept "Accumulated Depreciation" and the accrual concept "Depreciation" or the instant concept "Asset Retirement Obligation" and the duration concept "Accretion Expense".
Attributes On
Abstract Source
prohibited
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

trait-concept

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/trait-concept
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#trait-concept
Requirement
Provide capability to define the traits of a concept. This allows concepts to be easily classifed by thier traits or qualities. These relationships can be used to validate the appropriateness of concepts when the traits conflict with the use of the concept.
Definition
Indicates the relationship between a source duration trait domain member and a target concept. Trait concepts are abstract concepts with a domain item type. Trait-concept relationships describe the qualities or states of being of a target concept. Trait source concepts define a single trait such as Operating, Financing, Investing, Current, Noncurrent, Estimated Accrual, Continuing, Discontinued etc. The arc allows specific accounting or non-accounting traits to be associated with a target concept using the definition linkbase, thus allowing the attributes to be explicitly stated rather than being included as adjectives in the concepts name or label. This arc can be used in conjunction with the class-subclass arcrole. A subclass of a class concept assigned a trait will inherit that trait. For example if concept "Cash" is the target of a trait-concept arc with a source concept of "Current", then the subclass of the "Cash" concept "Cash In Bank" would also inherit the "Current" trait.
Attributes On
Abstract Source
required
Abstract Target
prohibited

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

class-subclass

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/class-subclass
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#class-subclass
Requirement
Provide capability to define the subclass of a target concept. This allows concepts to be classifed by common attributes or qualities. These relationships can be used to define when one concept is a type of another concept. This allows attributes to be inherited from a souce class concept without the need to redefine the traits on every target subclass concept.
Definition
Indicates the relationship between a source class concept and a target subclass concept. Class-subclass relationships describe that the target concept has the same attributes of the class concept with further qualifiers. This means all the traits of the class source concept are also appplicable to the target subclass concept. This mirrors class relationships such as type-of in UML or class-subclass on Object Oriented Programming. The class-subclass relationship cannot have a source or target concept that has a trait datatype. The trait datatype is a single trait. It cannot inherit other traits as a target of a class-subclass arc. In addition a trait concept cannot be the source of a class-subclass arc. This would result in the subclass being a duplicate of the class as trait concepts can only have one trait. This arc can be used in conjunction with the trait-concept arcrole. Any target subclass of a source class concept with trait-concept will inherit these traits. For example if concept "Cash" is the target of a trait-concept arc with a source concept of "Current", then the subclass of the "Cash" concept "Cash In Bank" would also inherit the "Current" trait. Inheritance applies across all networks in the DTS. For example in the example above if the class-subclass relationship is in a different network than the trait-concept relationship then "Cash In Bank" would still inherit the "Current" trait. A class-subclass element cannot refer to itself. The class-subclass relationship cannot be defined between concepts with conflicting concept attributes. For example a source instant concept cannot link to a target duration concept, a source debit balance concept cannot link to a credit balance concept. The target concept must have the same data-type or a specialization of the source class concept datatype. For example a source concept with a datatype of decimal can link to target concept with a datatype of integer, but cannot link to a target concept with a datatype of string.
Attributes On
Abstract Source
optional
Abstract Target
optional

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance

trait-domain

Status and Syntax

URI
http://www.xbrl.org/2023/arcrole/trait-domain
Status
CR
Date
2023-01-04
href
http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd#trait-domain
Requirement
Provide capability to relate the trait attribute with the possible values in a given domain of trait values. This allows the checking of traits so that a concept cannont be associated with inconsistent traits.
Definition
Defines a relationship between the trait type concept and the domain which represents a set of possible trait values. For example a trait type of liquidity may have values of current and noncurrrent. The source of the arc is the trait type concept liquidity. The target of the arc would be the Liquidity domain. The target must be a domain member. The liquidity domain has possible trait values of current member and non current member. The traits Current or Noncurrent are linked to concepts using the trait-concept arc. The use of a domain allows the integrity of the model to be checked. No concept as a target of the trait-concept arc can have more than one trait from a given trait domain. I.e. A concept cannot be defined as current and noncurrent.
Attributes On
Abstract Source
required
Abstract Target
required

Version and Impact

Version
2.1
Edition Date
2004-11-14
Taxonomy Impact
false
Instance Impact
false
Validation
Conformance