フリージア・マクロス株式会社 訂正有価証券報告書 第72期(平成26年4月1日－平成27年3月31日)

                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     【表紙】
      【提出書類】                    有価証券報告書の訂正報告書

      【根拠条文】                    金融商品取引法第24条の２第１項
      【提出先】                    関東財務局長
      【提出日】                    令和元年10月１日
      【事業年度】                    第72期（自　平成26年４月１日　至　平成27年３月31日）
      【会社名】                    フリージア・マクロス株式会社
      【英訳名】                    FREESIA    MACROSS    CORPORATION
      【代表者の役職氏名】                    代表取締役社長　　奥山　一寸法師
      【本店の所在の場所】                    東京都千代田区神田東松下町17番地
      【電話番号】                    03－6635－1833(代)
      【事務連絡者氏名】                    会計責任者　浅井　賢司
      【最寄りの連絡場所】                    東京都千代田区神田東松下町17番地
      【電話番号】                    03－6635－1833(代)
      【事務連絡者氏名】                    会計責任者　浅井　賢司
      【縦覧に供する場所】                    株式会社東京証券取引所
                         (東京都中央区日本橋兜町２番１号)
                                  1/27













                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     １【有価証券報告書の訂正報告書の提出理由】
      　平成27年６月29日に提出いたしました第72期（自　平成26年４月１日　至　平成27年３月31日）有価証券報告書の記
      載事項の一部に誤りがありましたので、これを訂正するため有価証券報告書の訂正報告書を提出するものであります。
      　なお、訂正後の連結財務諸表については、清流監査法人により監査を受けており、その監査報告書を添付しておりま
      す。
     ２【訂正事項】

       第一部　企業情報
        第５　経理の状況
          ２　監査証明について
          １　連結財務諸表等
           (1）連結財務諸表
            注記事項
             関連当事者情報
     ３【訂正箇所】

      　訂正箇所は＿＿＿線で示しております。
                                  2/27















                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     第一部【企業情報】
     第５【経理の状況】
      ２　監査証明について
     　　（訂正前）
       　当社は、金融商品取引法第193条の２第１項の規定に基づき、連結会計年度（平成26年４月１日から平成27年３月
       31日まで）の連結財務諸表及び事業年度（平成26年４月１日から平成27年３月31日まで）の財務諸表について、清流
       監査法人による監査を受けております。
     　　（訂正後）

       　当社は、金融商品取引法第193条の２第１項の規定に基づき、連結会計年度（平成26年４月１日から平成27年３月
       31日まで）の連結財務諸表及び事業年度（平成26年４月１日から平成27年３月31日まで）の財務諸表について、清流
       監査法人による監査を受けております。
        なお、金融商品取引法第24条の２第１項の規定に基づき、有価証券報告書の訂正報告書を提出しておりますが、訂
       正後の連結財務諸表について、清流監査法人により監査を受けております。
                                  3/27
















                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
      １【連結財務諸表等】
       （１）【連結財務諸表】
        【注記事項】
         【関連当事者情報】
     　　（訂正前）
          １　関連当事者との取引
           (1)  連結財務諸表提出会社と関連当事者との取引
            前連結会計年度（自　平成25年４月１日　至　平成26年３月31日）
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係
                                               （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び                             債務被保証     債務被保証
                   －    －        被所有0.2%                 250,292      －     －
           一寸法師               取締役
      その近親者
            当連結会計年度（自　平成26年４月１日　至　平成27年３月31日）

                               議決権等の
                      資本金又
                               所有(被所                取引金額         期末残高
           会社等の名称               事業の内容          関連当事者
       種類           所在地    は出資金                    取引の内容           科目
                               有)割合
           又は氏名               又は職業          との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び           －    －        被所有0.2%     債務被保証     債務被保証      212,451      －     －
           一寸法師               取締役
      その近親者
     　　（訂正後）

          １　関連当事者との取引
           (1)  連結財務諸表提出会社と関連当事者との取引
            前連結会計年度（自　平成25年４月１日　至　平成26年３月31日）
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び           －    －         被所有0.2     債務被保証     債務被保証      113,740      －     －
           一寸法師               取締役
      その近親者
                                         仕入代行収入
                                                67,620
                                         仕入代行債権
                                                   受取手形及
                                                409,102
                                                          4,000
                                         計上
                                                   び売掛金
                                    仕入代行先
                                         仕入代行債権
           中江建設工業      東京都
                                                417,766
                      30,000    舗装工事       －   預け金の計
                                         回収等
           株式会社      杉並区
                                    上精算
                                         預け金の計上
                                                170,411
                                         等
                                                     －     －
                                         預け金の精算
                                                170,411
                                         等
     役員及びその
                                         仕入代行収入       1,792
     近親者が議決
                                         仕入代行債権
     権の過半数を                                          190,102
                                                     －     －
                                         計上
     所有している
                                         仕入代行債権
     会社（当該会                                          190,102
                                         回収
     社の子会社含
                                    仕入代行先
                                         預け金の計上
     む）                                           81,487
                                    預け金の計
                                         等
                                                     －     －
                          コンクリー          上精算
                                         預け金の精算
           セイナン工業      青森県
                      10,000    ト二次製品       －   預り金の計            81,487
                                         等
           株式会社      上北郡
                          の製造販売          上精算
                                         預り金の計上
                                                11,000
                                    資金の出入
                                         等
                                                     －     －
                                    金
                                         預り金の精算
                                                11,000
                                         等
                                         一時資金の受
                                                   その他流動
                                                93,609
                                         領
                                                   負債（仮受      4,618
                                         一時資金の返
                                                91,959    金）
                                         還
                                  4/27





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         仕入代行収入       4,767
                                         仕入代行債権
                                                171,861
                                                     －     －
                                         計上
                                         仕入代行債権
                                                172,301
                                    仕入代行先
                                         回収
                                    預け金の計
                                         預け金の計上
           夢みつけ隊株      東京都         通信・販売
                                                159,387
                                    上精算
                      534,204         被所有1.5
                                         等
           式会社      新宿区         事業等
                                    預り金の計                 －     －
                                         預け金の精算
                                                159,387
                                    上精算
                                         等
                                         預り金の計上
                                                740,000
                                         等
                                                     －     －
                                         預り金の精算
                                                740,000
                                         等
                                         仕入代行収入       14,693
                                         仕入代行債権
                                                   受取手形及
                                                323,985
                                                          5,144
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                352,134
                                    仕入代行先     回収
           若松コンク               コンクリー
                 秋田県                   預け金の計     預け金の計上
           リート株式会               ト二次製品
                      50,000          －               111,828
                 大館市                   上精算     等
           社               の製造販売
                                                     －     －
                                    資金の借入     預け金の精算
                                                111,828
                                         等
                                         資金の借入       30,000
                                                     －     －
                                         資金の返済       30,000
                                         資金の借入等       15,000
                                                     －     －
                                         資金の返済等       15,000
                                    資金の借入
                                         預り金の計上
                                                20,000
     役員及びその                     コンクリー          預り金の計
                                         等
           若松商工株式      秋田県
                                                     －     －
     近親者が議決                 50,000    ト二次製品       －   上精算
                                         預り金の精算
           会社      大館市
                                                20,000
     権の過半数を                     の製造販売          資金の出入
                                         等
     所有している                               金
                                         一時資金の受
                                                   その他流動
     会社（当該会                                          100,005
                                         領
                                                   負債（仮受
     社の子会社含                                                     657
                                         一時資金の返
                                                101,271    金）
     む）
                                         還
                                         仕入代行収入
                                                 715
                                         仕入代行債権
                                                   受取手形及
                                                75,913
                                                          1,414
                                         計上
                                                   び売掛金
                          土木建築及          仕入代行先
                                         仕入代行債権
           前川建設株式      東京都
                                                75,762
                      50,000    び関連工事       －   預け金の計
                                         回収
           会社      墨田区
                          請負          上精算
                                         預け金の計上
                                                20,028
                                         等
                                                     －     －
                                         預け金の精算
                                                20,028
                                         等
                                         仕入代行収入       1,231
                                         仕入代行債権
                                                130,648
                                                     －     －
                                         計上
                                         仕入代行債権
                                                159,469
                                         回収
                                         預け金の計上
                                                263,307
                                         等
                                    仕入代行先     預け金の精算
                                                263,307
                                    預け金の計     等
                                                     －     －
           株式会社安藤      秋田県         鉄骨建築総          上精算
                      20,000          －         立替金の請求       2,128
           鉄工建設      能代市         合工事請負          資金の貸付
                                    資金の出入     立替金の回収
                                                16,062
                                    金     等
                                         一時資金の受
                                                269,753    その他流動
                                         領
                                                   負債（仮受       681
                                         一時資金の返
                                                288,823    金）
                                         還
                                         資金の貸付
                                                50,000
                                                     －     －
                                         資金の回収
                                                50,000
                                  5/27




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         売掛金の回収
                                                34,862     －     －
                                         等
                                         預け金の計上
                                                15,000
                                         等
                                                     －     －
                                         預け金の精算
                                                15,000
                                    預け金計上     等
           株式会社クラ      東京都         衣料品の製          人件費等の
                                         賃貸料の計上          その他流動
                      50,000          －               25,142
           ヴィス      千代田区         造販売          立替請求
                                                   負債（前受
                                                          2,256
                                    賃貸先
                                         賃貸料の受領       26,456    金）
                                         人件費等の立
                                                93,607    その他流動
                                         替
                                                   資産（立替      2,251
                                         立替金の回収
                                                   金）
                                                117,852
                                         等
                                         仕入代行収入        715
                                         仕入代行債権
                                                125,347
                                                     －     －
                                         計上
                                         仕入代行債権
                                                151,292
                                    仕入代行先
                                         回収
                                    預け金の計
                                         預け金の計上
           新潟高圧工業      新潟県         建設材の製
                                                49,018
                      10,000          －   上精算
           株式会社      西浦区         造販売               等
                                                     －     －
                                    資金の出入
                                         預け金の精算
                                                49,018
                                    金
                                         等
                                         一時資金の受
                                                117,191    その他流動
                                         領
                                                   負債（仮受
                                                          1,884
                                         一時資金の返
                                                121,070    金）
                                         還
                                         仕入代行収入       1,067
                                         仕入代行債権
                                                38,470
                                                     －     －
                                         計上
                                         仕入代行債権
                                                190,355
     役員及びその
                                         回収
                                    仕入代行先
     近親者が議決
                                         預け金の計上
                                                14,542
           ファーストカ                         預け金の計
     権の過半数を
                                         等
                 東京都千         マンション
                                                     －     －
           ルデア株式会           68,020          －   上精算
     所有している
                                         預け金の精算
                 代田区         建設業者
                                                14,542
           社                         立替金の請
     会社（当該会
                                         等
                                    求
     社の子会社含
                                         資金の回収
                                                70,000     －     －
     む）
                                         立替金の請求         10
                                                     －     －
                                         立替金の回収
                                                41,151
                                         等
           イーハウス建                                        その他固定
                 東京都         確認検査機
                                                   負債（長期
           築センター株           23,000          －   未払先     利息の計上        999        23,336
                 千代田区         関
           式会社                                        未払金）
                                         賃貸料の計上       27,771
           マツヤハウジ      東京都         不動産販売
                      100,000           －   賃貸先                 －     －
           ング株式会社      千代田区         及び管理
                                         賃貸料の受領       29,160
                                         仕入代行収入        150
                          土木建築及
                                         仕入代行債権
           笠間工業株式      神奈川県
                                                15,930
                      25,000    び関連工事       －   仕入代行先                 －     －
                                         計上
           会社      横浜市
                          請負
                                         仕入代行債権
                                                17,068
                                         回収
                                         一時資金の受
                                                13,636    その他流動
                                         領
                                                   負債（仮受      2,000
                                         一時資金の返
                                    資金の出入            11,636    金）
                                         還
                                    金
                                         預け金の計上
           株式会社シゲ      大阪府茨         地盤改良工          保証金の受            49,826
                      50,000          －         等
           ムラ建設      木市         事          領先                 －     －
                                         預け金の精算
                                    預け金の計            49,826
                                         等
                                    上精算
                                                   その他固定
                                                   負債（預り
                                         保証金の返還       49,826           172
                                                   保証金）
                                         預け金の計上
           株式会社
                                                226,165
                 東京都         衣料品の販          預け金の計     等
           フォー・アン           49,000          －                     －     －
                 渋谷区         売          上精算     預け金の精算
           ド・コレー                                    226,165
                                         等
                                  6/27




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         資金の借入       92,727
                                                     －     －
                                         資金の返済       92,727
                          電子機械器          資金の借入
     役員及びその
           ダイトーエム      愛知県
                      310,000    具等の製造       －   資金の出入
     近親者が議決
                                         一時資金の受
           イー株式会社      春日井市
                                                83,556
                          販売          金
     権の過半数を
                                         領
                                                     －     －
     所有している
                                         一時資金の返
                                                83,556
     会社（当該会
                                         還
     社の子会社含
                                         預り金の計上
     む）
           株式会社シー                                     40,000
                 東京都         内装工事の          預り金の計     等
           アンドシー・           10,000          －                     －     －
                 千代田区         施工          上精算     預り金の精算
           プロ
                                                40,000
                                         等
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案し、利率を合理的に決定しております。ただし、一部の貸付金
        については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）銀行借入等に対して債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行っておりません。
     （注5）仕入代行については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注6）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
            当連結会計年度（自　平成26年４月１日　至　平成27年３月31日）

                               議決権等の
                      資本金又
                               所有(被所                取引金額         期末残高
           会社等の名称               事業の内容          関連当事者
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び           －    －         被所有0.2     債務被保証     債務被保証      212,451      －     －
           一寸法師               取締役
      その近親者
                                         仕入代行収入
                                                88,631
                                         仕入代行債権
                                                   受取手形及
                                                551,543
                                                          4,000
                                         計上
                                                   び売掛金
                                    仕入代行先
                                         仕入代行債権
           中江建設工業      東京都
                                                551,543
                      30,000    舗装工事       －   預け金の計
                                         回収
           株式会社      杉並区
                                    上精算
                                         預け金の計上
                                                30,000     －     －
                                         等
                                         預け金の回収
                                                30,000     －     －
                                         等
                                         仕入代行収入        309
     役員及びその
                                         仕入代行債権
                                                   受取手形及
     近親者が議決                                           33,742
                                                           334
                                         計上
                                                   び売掛金
     権の過半数を
           セイナンコン               コンクリー          仕入代行先
                                         仕入代行債権
                 岩手県
     所有している
           クリート株式           10,000    ト二次製品       －   前受金の受            33,408
                                         回収
                 盛岡市
     会社（当該会
           会社               の製造販売          領
                                         前受金の受領
     社の子会社含                                              その他流動
                                                13,954
                                         等
                                                   負債（前受
     む）                                                    11,294
                                         前受金の精算
                                                2,659   金）
                                         等
                                         仕入代行収入       4,770
                                         仕入代行債権
                                                176,873
                                                     －     －
                                         計上
           夢みつけ隊株      東京都         通信・販売          仕入代行先     仕入代行債権
                      534,204         被所有2.6                176,873
           式会社      新宿区         事業等          資産の取得     回収
                                         株式の購入
                                                63,400
                                                     －     －
                                         代金の支払
                                                63,400
                                  7/27





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         仕入代行収入       15,764
                                         仕入代行債権
                                                357,549
                                                     －     －
                                         計上
                                         仕入代行債権
                                                362,694
                                         回収
                          コンク          仕入代行先
           若松コンク
                 秋田県         リート二          預け金の計     預け金の計上
           リート株式会           50,000          －                5,000
                 大館市         次製品の          上精算     等
           社
                                                     －     －
                          製造販売          資金の借入     預け金の回収
                                                5,000
                                         等
                                         資金の借入等       17,000
                                                     －     －
                                         資金の返済等       17,000
                                                   その他流動
                                         前受金の受領
                                                   負債（前受
                                                11,000         11,000
                                         等
                                                   金）
                                    前受金の受
                                         預り金の計上
                          コンク          領
                                                63,244
                                         等
           若松商工株式      秋田県         リート二          資金の出入
                                                     －     －
                      50,000          －         預り金の精算
           会社      大館市         次製品の          金
                                                63,244
                                         等
                          製造販売          預り金の計
                                         一時資金の受
                                    上精算            25,855
                                         領等
                                                     －     －
                                         一時資金の返
                                                26,512
                                         還等
                                         仕入代行収入        775
                                         仕入代行債権
                                                   受取手形及
                                                84,539
                                                           954
                                         計上          び売掛金
                                         仕入代行債権
                                                85,000
                                         回収
                                         預け金の計上
                                    仕入代行先
                                                80,000
                                         等
                                    預け金の計
     役員及びその
                                                     －     －
                          土木建築
                                         預け金の精算
           前川建設株式      東京都                   上精算
     近親者が議決
                                                80,000
                      50,000    及び関連       －
                                         等
           会社      墨田区                   預り金の計
     権の過半数を
                          工事請負
                                    上精算
     所有している
                                         資金の貸付等       15,000
                                    資金の貸付
     会社（当該会
                                                     －     －
     社の子会社含
                                         資金の回収等
                                                15,000
     む）
                                         預り金の計上
                                                74,000
                                         等
                                                     －     －
                                         預り金の精算
                                                74,000
                                         等
                                         仕入代行収入        932
                                         仕入代行債権
                                                   受取手形及
                                                101,712
                                                           611
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                101,101
                                         回収
                                         預け金の計上
                                    仕入代行先
                                                345,368
                                         等
                                    預け金の計
                                                     －     －
                          鉄骨建築
           株式会社安藤      秋田県                   上精算     預け金の精算
                                                345,368
                      20,000    総合工事       －
                                         等
           鉄工建設      能代市                   資金の貸付
                          請負
                                    前受金の受
                                         資金の貸付等      134,580
                                    領精算
                                                     －     －
                                         資金の回収等      134,580
                                         前受金等の受
                                                   その他流動
                                                20,734
                                         領等
                                                   負債（前受
                                                          4,890
                                         前受金等の精
                                                15,844    金）
                                         算等
                                         預り金の計上
                                                   その他流動
                                                21,796
           株式会社ピコ      福島県         断熱工事          預り金の計     等
                                                   負債（預り
                       1,000          －                          272
           イドラゴン      福島市         等          上精算     預り金の精算
                                                21,524    金）
                                         等
                                         仕入代行収入
                                                 281
           飛松建設株式      神奈川県         土木関連               仕入代行債権          受取手形及
                                                10,438
                      20,000          －   仕入代行先                      1,338
                                         計上
           会社      藤沢市         工事請負                          び売掛金
                                         仕入代行債権
                                                9,099
                                         回収
                                  8/27




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         仕入代行収入       1,322
                                         仕入代行債権
                                                   受取手形及
                                                144,311
                                                         12,861
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                131,450
                                         回収
                                         資金の借入等       11,000
                                    仕入代行先
                          コンク
                                    預け金の計                 －     －
           セイナン工業      青森県         リート二
                                         資金の返済等
                                                11,000
                      10,000          －   上精算
           株式会社      上北郡         次製品の
                                    前受金等の
                                         預け金の計上
                          製造販売
                                                51,799
                                    受領
                                         等
                                                     －     －
                                         預け金の精算
                                                51,799
                                         等
                                         前受金等の受
                                                117,723    その他流動
                                         領等
                                                   負債（前受
                                                          1,717
                                         前受金等の精
                                                120,624    金等）
                                         算等
                                         立替金の請求       26,134    その他流動
           株式会社クラ      東京都         衣料品の          立替金の返
                                                   資産（立替
                      50,000          －                          611
                                         立替金の回収
           ヴィス      千代田区         製造販売          還請求
                                                27,775
                                                   金）
                                         等
                                         仕入代行収入        176
                                         仕入代行債権
                                                19,241
                                                     －     －
                                         計上
     役員及びその
                                         仕入代行債権
                                                19,241
     近親者が議決                               仕入代行先
                                         回収
                                    預け金の計
     権の過半数を
                                         預け金の計上
           新潟高圧工業      新潟県         建設材の
                                                12,394
     所有している                 10,000          －   上精算
           株式会社      西浦区         製造販売               等
                                                     －     －
                                    前受金等の
     会社（当該会
                                         預け金の精算
                                                12,394
                                    受領精算
     社の子会社含
                                         等
     む）
                                         前受金等の受
                                                51,932
                                         領等
                                                     －     －
                                         前受金等の精
                                                53,816
                                         算等
                                         仕入代行収入        301
           ファーストカ               マンショ
                                         仕入代行債権
                 東京都千
           ルデア株式会               ン建築事          仕入代行先            11,194
                      68,020          －                     －     －
                                         計上
                 代田区
           社               業
                                         仕入代行債権
                                                11,194
                                         回収
           イーハウス建
                                         未払金の計上
                                                 689
                 東京都         確認検査
           築センター株                         未払先               未払金
                      23,000          －                         12,026
                 千代田区         機関
                                         未払金の支払       12,000
           式会社
                                         一時的な資金
                                                10,000
                                         の支出
                                                     －     －
                                         一時出金額の
                                                10,000
           プロデュース      東京都         結婚式の          資金の出入     解消
                        100         －
           株式会社      千代田区         企画運営          金     一時資金の受
                                                51,000
                                         領
                                                     －     －
                                         一時資金の返
                                                51,000
                                         金
                          不動産販
                                         賃貸料の計上       28,721
           マツヤハウジ      東京都                   資金の借入
                          売及び管
                      100,000           －                     －     －
           ング株式会社      千代田区                   賃貸先
                                         賃貸料の受領
                                                29,221
                          理
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案し、利率を合理的に決定しております。ただし、一部の貸付金
        については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）銀行借入等に対して債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行っておりません。
     （注5）仕入代行については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注6）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
                                  9/27




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
           (2)  連結財務諸表提出会社の連結子会社と関連当事者との取引
            （ア）連結財務諸表提出会社の非連結子会社及び関連会社等
     　　（訂正前）
               記述なし
     　　（訂正後）

             前連結会計年度（自　平成25年４月１日　至　平成26年３月31日）
                               議決権等の
           会社等の名称          資本金又    事業の内容     所有（被所     関連当事者           取引金額         期末残高
       種類           所在地                        取引の内容           科目
           又は氏名          は出資金    又は職業     有）割合     との関係
                                               （千円）         （千円）
                               （％）
           Stensele    Sag
                                         業務委託費       56,527    その他流動
                       1,000
                 スウェー         住宅関連事
           i Storuman                      100  業務委託先               資産（前渡      79,618
                                         業務委託費の
                 デン         業
                       千SEK
                                                40,464
                                                   金）
           AB
                                         支払
                                         商品の売上       74,921
                                         役務収益の計
                                                   受取手形及
                                                11,100
                                                          4,482
                                         上
                                                   び売掛金
                                         売掛金の回収
                                                85,839
                                         等
     非連結子会社
                                    得意先     商品の仕入
                                                70,052
           クイックサン                         仕入先                 －     －
                       9,000
                 東京都         モニターの               買掛金の支払
           プロダクツ株                       100  立替金の請            73,555
                 千代田区         仕入販売               等
                       千円
           式会社                         求
                                         人件費等の立
                                    資金の貸付            18,490    その他流動
                                         替
                                                   資産（立替      1,448
                                         立替金の回収
                                                19,525    金）
                                         等
                                         資金の貸付等
                                                37,000
                                                     －     －
                                         資金の回収等
                                                71,400
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）業務委託については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
             当連結会計年度（自　平成26年４月１日　至　平成27年３月31日）

                               議決権等の
           会社等の名称          資本金又    事業の内容     所有（被所     関連当事者           取引金額         期末残高
       種類           所在地                        取引の内容           科目
           又は氏名          は出資金    又は職業     有）割合     との関係
                                               （千円）         （千円）
                               （％）
           Stensele    Sag
                                         業務委託費       59,937    その他流動
                       1,000
                 スウェー         住宅関連事
           i Storuman                      100  業務委託先               資産（前渡      63,793
                                         業務委託費の
                 デン         業
                       千SEK
                                                34,377
                                                   金）
           AB
                                         支払
                                         商品の売上       65,431
                                         役務収益の計
                                                   受取手形及
                                                6,300         5,905
                                         上
                                                   び売掛金
                                         売掛金の回収
                                                77,247
                                         等
     非連結子会社                                    商品の仕入
                                                64,405
           クイックサン                         得意先                 －     －
                       9,000
                 東京都         モニターの               買掛金の支払
           プロダクツ株                       100  仕入先            69,558
                 千代田区         仕入販売               等
                       千円
           式会社                         資金の貸付
                                         人件費等の立
                                                19,383    その他流動
                                         替
                                                   資産（立替      1,453
                                         立替金の回収
                                                19,379    金）
                                         等
                                         資金の貸付等          その他流動
                                                30,660
                                                   資産（短期
                                                         23,160
                                         資金の回収等       7,500   貸付金）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）業務委託については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
                                 10/27



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
            （イ）連結財務諸表提出会社の役員及び個人主要株主等
     　　（訂正前）
             連結財務諸表提出会社の役員及び個人主要株主等
             前連結会計年度（自　平成25年４月１日　至　平成26年３月31日）
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         債務被保証       496,224      －    －

                         当社取締役
           佐々木ベジ       －    －        被所有0.6%     債務被保証
                           会長
                                         社債に対する
                                                30,000     －    －
                                         債務被保証
     役員及びそ
     の近親者      奥山治郎       －    －     －   被所有0.1%     債務被保証     債務被保証       714,749      －    －
           奥山一寸法師

           佐々木ベジ       －    －     －     －    債務被保証     債務被保証       458,000      －    －
           奥山治郎
                                           －     －   差入保証金     160,000
     役員及びそ
           ファーストカ
     の近親者が
                                         工事未払金
                 東京都         住宅関連          工事の施工
                                                94,495     －
                                                          －
           ルデア株式会
                      68,020          －
     議決権の過
                                         の支払
                 千代田区          事業         役員の兼任
           社
     半数を所有
                                         保証金の返還       219,733      －
                                                          －
     している会
     社（当該会
                                                    未払金
                                         未払金の支払       588,670           556
           マツヤハウジ      東京都         住宅関連
     社の子会社
                     100,000           －   役員の兼任     販売用不動産       870,000      －
                                                          －
           ング株式会社      千代田区          事業
     含む）
                                         の購入
           ダイトーエム      愛知県         製造供給          資金借入
                     310,000         被所有3.3%          借入金の返済       210,000      －
                                                          －
           イー株式会社      春日井市          事業         役員の兼任
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。
        また、当社子会社フリージアハウス㈱の代表取締役であります。
     （注3）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注4）銀行借入、社債に対して               債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の
        支払は行っておりません。
     （注5）資金の借入については、運転資金として貸付を受けたものであります。利率は市場金利を勘案し、合理的に決定
        しております。
     （注6）マツヤハウジング㈱は、当社取締役会長が代表取締役であります。
                                 11/27









                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
             当連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                          当社代表

           奥山一寸法師       －    －        被所有0.2%     債務被保証     債務被保証       431,978     －     －
                          取締役
                                         債務被保証       196,663      －     －

                         当社取締役
           佐々木ベジ       －    －        被所有0.6%     債務被保証
                           会長
                                         社債に対する
                                                20,000     －     －
     役員及びそ
                                         債務被保証
     の近親者
           奥山治郎       －    －     －   被所有0.1%     債務被保証     債務被保証       802,381     －     －
           奥山一寸法師

           佐々木ベジ       －    －     －     －    債務被保証     債務被保証       387,000      －     －
           奥山治郎
                                         保証金の返還
                                               160,000      －     －
     役員及びそ
     の近親者が      ファーストカ
                 東京都         住宅関連
                                         前渡金の支払       332,908     前渡金     351,000
     議決権の過      ルデア株式会           68,020          －   役員の兼任
                 千代田区          事業
     半数を所有      社
                                         販売用不動産
                                               1,129,550      －
                                                          －
     している会
                                         の購入
     社（当該会
                                         土地の購入       293,187     未払金     247,417
           マツヤハウジ      東京都         住宅関連
     社の子会社
                     100,000           －   役員の兼任
           ング株式会社      千代田区          事業
                                         前渡金の支払           前渡金
                                                349,013         349,013
     含む）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。
        また、当社子会社フリージアハウス㈱の代表取締役であります。
     （注3）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注4）銀行借入、社債に対して               債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の
        支払は行っておりません。
     （注5）マツヤハウジング㈱は、当社取締役会長が代表取締役であります。
                                 12/27










                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     　　（訂正後）
             前連結会計年度（自　平成25年４月１日　至　平成26年３月31日）
                               議決権等の
                     資本金又
           会社等の名称               事業の内容     所有（被所     関連当事者           取引金額          期末残高
       種類          所在地    は出資金                    取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         債務被保証
                                                470,858      －    －
                         当社取締役
           佐々木ベジ                         債務被保証
                  －    －         被所有0.6
                                         社債に対する
                           会長
                                                40,000     －    －
                                         債務被保証
     役員及びそ                                    債務被保証       742,166      －    －
           奥山治郎       －    －     －    被所有0.1     債務被保証
     の近親者
                                         社債に対する
                                                120,000      －    －
                                         債務被保証
           奥山一寸法師
           佐々木ベジ       －    －     －     －    債務被保証     債務被保証       500,000      －    －
           奥山治郎
                                         仕入代行収入        4,402
                                         仕入代行債権
                                                151,361
                                         計上
                                         仕入代行債権
                                                151,361
                                         回収
                                                     －    －
                                         役務収益       22,857
                                         製品の売上        4,862
                                         売掛金の回収
                                                29,186
                                         等
                                         業務委託費           その他流動
                                                12,000
                                                   負債（未払
                                                          4,200
                                         未払費用の支
                                                8,400   費用）
                                         払等
                                         販売用不動産
                                                725,238    その他流動
                                         の取得
                                    仕入代行先
                                                   資産（前渡      18,091
                                         工事代金の支
                                    得意先
                                                794,392    金）
     役員及びそ
                                         払
                                    業務委託先
     の近親者が
                                                   その他固定
                                    マンション
     議決権の過
                                                   資産（差入
           ファーストカ                         の外注先     －         －       160,000
     半数を所有            東京都         マンション
                                                   保証金）
           ルデア株式会           68,020          －    預り金の計
     している会            千代田区         建設事業
                                         預り保証金の
           社                         上精算
     社（当該会                                          219,733
                                         返還
                                    預け金の計
     社の子会社
                                         債務引受によ
                                    上精算
                                                307,568      －    －
     含む）
                                         る計上
                                    立替金の請
                                         未収入金の回
                                    求返還
                                                307,584
                                         収等
                                         一時的な資金
                                                20,000
                                         の支出
                                                     －    －
                                         一時出金額の
                                                20,000
                                         解消等
                                         人件費等の立
                                                   その他流動
                                                1,557
                                         替
                                                   資産（立替        14
                                         立替金の回収
                                                131,543    金）
                                         等
                                         預け金の計上
                                                36,064
                                         等
                                                     －    －
                                         預け金の精算
                                                36,064
                                         等
                                         預り金の計上
                                                   その他流動
                                                52,072
                                         等
                                                   負債（預り      26,453
                                         預り金の精算
                                                39,120    金）
                                         等
                                 13/27







                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         土地の購入       870,000
                                                   未払金      1,227
                                         未払金の支払      1,511,357
                                         一時的な資金
                                                100,000
                                         の支出等
                                                     －     －
                                         一時出金額の
                                                120,000
                                    資産の取得
                                         解消等
                                    先
                                         資金の返済       50,000     －     －
                                    資金の出入
           マツヤハウジ      東京都         不動産販売
                                    金
                     100,000           －
                                         預け金の計上
           ング株式会社      千代田区         及び管理
                                                472,870
                                    預け金の計
                                         等
                                    上精算                  －     －
                                         預け金の精算
                                                472,870
                                    業務委託先
                                         等
                                         業務委託費       12,000
                                                   その他流動
                                         会議室の使用
                                                6,259   負債（未払      1,050
                                         料
                                                   費用）
                                         未払費用の支
                                                21,844
                                         払等
                                         役務収益       21,600
                                                   受取手形及
                                                          1,890
                                         売掛金の回収
                                                   び売掛金
                                                22,680
                                         等
                                    得意先
                                         業務委託費           その他流動
                                                12,000
           夢みつけ隊株      東京都         通信・販売          業務委託先
                                                   負債（未払
                                                         17,250
                     534,204         被所有1.5
                                         未払費用の支
           式会社      新宿区         事業等          預り金の計
                                                7,950   費用）
                                    上精算     払等
                                         預り金の計上
                                               1,135,000
                                         等
                                                     －     －
                                         預り金の精算
                                               1,135,000
                                         等
           若松コンク               コンクリー               業務委託費       12,000    その他流動
                 秋田県
           リート株式会           50,000    ト二次製品       －    業務委託先                負債（未払      1,050
                                         未払費用の支
                 大館市
     役員及びそ                                           11,550
           社               の製造販売                          費用）
                                         払等
     の近親者が
     議決権の過
                                         役務収益       24,000
     半数を所有
                                                     －     －
                                         売掛金の回収
     している会
                                                25,200
                                         等
     社（当該会
     社の子会社
                                         業務委託費       76,372
     含む）
                                                     －     －
                                         未払費用の支
                                                94,517
                                         払等
                                                   支払手形及
                                         外注費       261,949
                                                   び買掛金
                                                         43,680
                                                   （工事未払
                                         工事未払金の
                                                348,672
                                         支払等           金）
                                         預け金の計上
                                                71,031
                                         等
                                                     －     －
                                         預け金の精算
                                                71,031
                                    得意先
                                         等
                                    業務委託先
                                         預り金の計上
                                                20,226    その他流動
                                    外注先
                                         等
                                    預り金の計                負債（預り      3,640
                                         預り金の精算
                                    上精算            19,082    金）
                                         等
           株式会社シゲ      大阪府         地盤改良工          預け金の計
                                         材料費等の立
                      50,000          －
                                                   その他流動
                                                78,195
           ムラ建設      茨木市         事等          上精算
                                         替
                                                   資産（立替      7,389
                                    材料有償支
                                         立替金の回収
                                                77,486    金）
                                    給先
                                         等
                                    立替金の請
                                         資金の借入等       118,800
                                    求返還
                                    資金の借入                  －     －
                                         資金の返済等
                                                173,800
                                         一時的な資金
                                                36,000     －     －
                                         の支出等
                                         一時出金額の
                                                36,000     －     －
                                         解消等
                                         派遣料の請求
                                                10,000
                                                     －     －
                                         派遣料の回収
                                                24,660
                                         等
                                                   その他固定
                                         預り保証金の
                                                   負債（預り
                                                45,891         18,412
                                         返還
                                                   保証金）
                                         差入保証金の
                                                50,000     －     －
                                         返還
                                 14/27



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         仕入代行収入       10,718
                                         仕入代行債権
                                                229,526
                                         計上
                                         仕入代行債権
                                                   受取手形及
                                                229,526
                                                          2,000
                                         回収           び売掛金
                                    仕入代行先
                                         役務収益       22,857
                                    得意先
                                         売掛金の回収
           中江建設工業      東京都                   預り金の計
                                                24,000
                      30,000    舗装工事       －
                                         等
           株式会社      杉並区                   上精算
                                         預け金の計上
                                    預け金の計
                                                10,666
                                         等
                                    上精算
                                                     －     －
                                         預け金の精算
                                                10,666
                                         等
                                         預り金の計上
                                                66,920
                                         等
                                                     －     －
                                         預り金の精算
                                                66,920
                                         等
                                         役務収益       11,428
                                                     －     －
                                         売掛金の回収
                                                12,000
                                         等
                                         資金の借入等        5,000
     役員及びそ
                                                     －     －
     の近親者が
                                         資金の返済等
                                                20,000
     議決権の過
                                         預け金の計上
     半数を所有
                                                10,000
                                    得意先
                                         等
     している会
                                                     －     －
                                    借入先
                                         預け金の精算
     社（当該会
                                                10,000
                                    預り金の計
                                         等
     社の子会社
                                    上精算
                                         預り金の計上
     含む）
                                                40,670
                                    預け金の計
                                         等
           株式会社ピコ      福島県
                         断熱工事等          上精算                  －     －
                      1,000          －
                                         預り金の精算
           イドラゴン      福島市
                                                40,670
                                    立替金の請
                                         等
                                    求返還
                                         外注費       26,908
                                    外注先
                                    材料有償支
                                         工事未払金の           支払手形及
                                                26,997
                                    給先
                                                   び買掛金
                                         支払
                                                          2,983
                                                   （工事未払
                                         諸経費の立替
                                                  29
                                                   金）
                                         立替金の回収
                                                26,390
                                         等
                                         材料費の支給
                                                   その他流動
                                                77,590
                                         等
                                                   資産（未収      33,269
                                         未収入金の回
                                                58,680    入金）
                                         収等
                                         預り金の計上
                         コンクリー                      132,564    その他流動
           若松商工株式      秋田県                   預り金の計     等
                      50,000    ト二次製品       －                    負債（預り      11,585
           会社      大館市                   上精算     預り金の精算
                         の製造販売                      136,676    金）
                                         等
                 秋田県                        役務収益       11,428
           秋田ハウス株               建築設計請
                 由利本庄     70,500          －    得意先                  －     －
                                         売掛金の回収
           式会社               負等
                                                12,000
                 市
                                         等
                                 15/27








                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         仕入代行収入        485
                                         仕入代行債権
                                                49,082
                                                     －     －
                                         計上
                                         仕入代行債権
                                                52,092
                                         回収
                                         預り金の計上
                                                174,860
                                         等
                                    仕入代行先                  －     －
                                         預り金の精算
                                    預り金の計            179,819
                                         等
                                    上精算
                                         預け金の計上
                                    預け金の計            15,000
           株式会社安藤      秋田県         鉄骨建築総               等
                                    上精算
                      20,000          －                     －     －
           鉄工建設      能代市         合工事請負               預け金の精算
                                    資金の出入
                                                15,000
                                         等
                                    金
                                         一時的な資金
                                    貸付先            20,000
                                         の支出等
                                    借入先                  －     －
                                         一時出金額の
                                                20,000
                                         解消等
                                         資金の貸付等
                                                140,000      －     －
                                         資金の回収等       140,000
                                                   短期借入金      62,862
                                         資金の借入等       62,862
           イーハウス建                              業務委託費       10,714    その他流動
                 東京都         確認検査機
           築センター株                         業務委託先                負債（未払
                      23,000          －                          2,250
                                         未払費用の支
                 千代田区         関
           式会社                                     10,500
                                                   費用）
                                         払等
                                         仕入代行収入        431
                                         仕入代行債権
                                                43,632
                                                     －     －
                                         計上
                                         仕入代行債権
                                                43,632
                                         回収
                                         預け金の計上
     役員及びそ
                                                25,000
                                         等
     の近親者が
                                    仕入代行先                  －     －
                                         預け金の精算
     議決権の過
                                    預り金の計            25,000
     半数を所有                                    等
                                    上精算
           飛松建設株式      神奈川県         土木関連工               預り金の計上
     している会
                                    預け金の計
                      20,000          －                110,200
           会社      藤沢市         事請負               等
     社（当該会
                                    上精算
                                                     －     －
                                         預り金の精算
     社の子会社
                                    資金の借入
                                                110,200
                                         等
     含む）
                                    外注先
                                         外注費         15
                                                     －     －
                                         工事未払金の
                                                18,094
                                         支払等
                                         資金の借入等
                                                160,000
                                                     －     －
                                         資金の返済等
                                                170,000
                                         仕入代行収入        1,047
                                         仕入代行債権
                                                105,837
                                                     －     －
                                         計上
                                         仕入代行債権
                                                239,664
                                         回収
                                         資金の貸付等       267,000
                                                     －     －
                                    仕入代行先
                                    資金の貸付     資金の回収等       267,000
                         土木関連及          資金の借入
           前川建設株式      東京都
                                         資金の借入等       15,000
                      50,000    び関連工事       －    預け金の計
           会社      墨田区
                         請負          上精算                  －     －
                                         資金の返済等
                                                9,664
                                    預り金の計
                                    上精算
                                         預け金の計上
                                                47,000
                                         等
                                                     －     －
                                         預け金の精算
                                                47,000
                                         等
                                         預り金の計上
                                                104,000
                                         等
                                                     －     －
                                         預り金の精算
                                                104,000
                                         等
           若松フュエル               コンクリー               燃料費等       20,927
                 秋田県
           サービス株式               ト二次製品          仕入先                未払金
                      5,000          －                         43,249
                                         未払金の支払
                 大館市
           会社               の製造販売                       50,809
                                         等
                                 16/27



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         人件費等の立
                                                43,362
                                         替
                                                     －     －
                                         立替金の回収
                                                43,432
                                         等
                                         資金の借入等       40,000
                                    立替請求返                短期借入金       131
                                    還     資金の返済等       39,868
           株式会社プレ
                 埼玉県さ         結婚式の企          資金の借入
           ミアウェディ            2,000          －                    その他固定
                 いたま市         画運営          保証金の差
           ングバンク                              －         －  資産（差入      80,000
                                    入先
                                                   保証金）
                                    賃貸人
                                         賃借料       18,000
                                                   その他流動
                                         会議費           負債（未払
                                                4,417         3,077
                                                   費用）
                                         賃借料の支払
                                                21,815
                                         等
                                                   その他流動
                                         資金の貸付等
                                                3,210
           医療法人財団      東京都
                         病院の経営          資金の貸付                資産（短期
                      －          －                          6,222
           フリージア会      千代田区
                                         資金の回収等
                                                16,257
                                                   貸付金）
                                         業務委託費        1,200
           津軽フリージ                                         その他流動
                 青森県         木材の共同          業務委託先
                                         賃借料        9,142
           ア木材加工協           －          －                    負債（未払       754
                 北津軽郡         加工          賃借先
           同組合
                                                   費用）
                                         未払費用の支
                                                11,896
                                         払等
                                         立替金の請求        631
           東京産業育成      東京都         組合員の資          立替金の請
     役員及びそ                 －          －                     －     －
           事業協同組合      千代田区         材共同購買          求返還
                                         立替金の回収       101,227
     の近親者が
     議決権の過
     半数を所有
                                         資金の貸付等       28,500
           エンジン株式      東京都         海外玩具の
     している会
                      5,000          －    資金の貸付                  －     －
           会社      千代田区         輸入販売
                                         資金の回収等
     社（当該会                                           29,500
     社の子会社
     含む）
                                         仕入代行収入        161
                                         仕入代行債権
                                                16,311
                                                     －     －
                                         計上
                                         仕入代行債権
           笠間工業株式      神奈川県         土木関連工          仕入代行先
                                                32,233
                      25,000          －
                                         回収
           会社      横浜市         事請負          外注先
                                         外注費       17,500
                                                     －     －
                                         工事未払金の
                                                18,900
                                         支払等
                                                   その他流動
                                         前渡金の支払       90,000
                                                   資産（前渡      35,000
                                         前渡金の返還
                                                55,000
                                                   金）
                                         等
                                    前渡先
                                         資金の借入等       77,000
           株式会社シー
                 東京都         内装工事の          資金の借入
           アンドシー・                                           －     －
                      10,000          －
                 千代田区         施工          預り金の計
                                         資金の返済等
           プロ                                     77,000
                                    上精算
                                         預り金の計上
                                                80,000
                                         等
                                                     －     －
                                         預り金の精算
                                                80,000
                                         等
                                         仕入代金等の
                                                   その他流動
                                                17,511
                                         立替等
                                                   資産（立替       298
                                         立替金の回収
                                    立替請求返            20,293    金）
           株式会社クラ      東京都         衣料品の製
                                         等
                      50,000          －    還
           ヴィス      千代田区         造販売
                                    資金の貸付
                                         資金の貸付等
                                                440,141
                                                     －     －
                                         資金の回収等
                                                440,141
                                 17/27






                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         仕入代行収入        1,047
                                         仕入代行債権
                                                   受取手形及
                                                24,078
                                                          3,573
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                20,917
                                    仕入代行先     回収
                                         預り金の計上
                 東京都墨                   預け金の計
                                                   その他流動
                                                95,405
           株式会社写測           50,000    測量事業       －
                                         等
                 田区                   上精算
                                                   負債（預り      48,342
                                         預り金の精算
                                    業務委託先
                                                51,210    金）
                                         等
                                         業務委託費       16,500    その他流動
                                                   負債（未払
                                                          2,998
                                         未払費用の支
                                                17,476    費用）
                                         払等
                                                   その他流動
                                         資金の貸付等       10,389
           株式会社光栄      東京都         機械加工の
                      3,000          －    資金の貸付                資産（短期      3,252
           テック      稲城市         請負
                                         資金の回収等        8,796
                                                   貸付金）
                                         預り金の計上
                                                12,940
                                         等
                                    資金の借入
                                                     －     －
           成幸建設株式      神奈川県         土木関連工
                                         預り金の精算
                      10,000          －    預り金の計
                                                13,891
           会社      藤沢市         事請負
                                         等
                                    上精算
                                         資金の返済等
                                                10,000     －     －
                                         製品の売上       38,806
                                                   受取手形及
                                                         26,592
                                         売掛金の回収
                                                   び売掛金
                                                19,362
                                         等
                                    預り金の計
                         コンクリー               業務委託費       12,000    その他流動
           セイナン工業      青森県                   上精算
                                                   負債（未払
                         ト二次製品                                1,050
                      10,000          －
                                         未払費用の支
           株式会社      上北郡                   得意先
     役員及びそ
                                                11,550    費用）
                         の製造販売
                                         払等
                                    業務委託先
     の近親者が
                                         預り金の計上
     議決権の過
                                                   その他流動
                                                513,126
                                         等
     半数を所有
                                                   負債（預り      24,963
                                         預り金の精算
     している会
                                                501,601    金等）
                                         等
     社（当該会
     社の子会社
                                         資金の借入等       10,000
     含む）
                                                     －     －
                                         資金の返済等       10,000
                                         預り金の計上
                                    資金の借入
                                                116,107
                                         等
           新潟高圧工業      新潟県         建設材の製          預り金の計
                                                     －     －
                      10,000          －
                                         預り金の精算
           株式会社      西浦区         造販売          上精算
                                                118,510
                                         等
                                    業務委託先
                                                   その他流動
                                         業務委託費       12,000
                                                   負債（未払
                                                           150
                                         未払費用の支
                                                25,050    費用）
                                         払等
                                         一時的な資金
           フリージアソ               経営コンサ                       53,610
                 東京都                   資金の出入     の支出等
           リューション            1,000   ルティング       －                     －     －
                 千代田区                   金     一時出金額の
           株式会社               業                       53,610
                                         解消等
                                         諸経費等の立
                                                24,717
                                         替
                                                     －     －
                                         立替金の回収
                                                24,717
                                         等
                                    立替請求返
                                         一時的な資金
                                                130,000
           プロデュース      東京都         結婚式の企          還
                                         の支出等
                       100         －
                                                     －     －
           株式会社      千代田区         画運営          預り金の計
                                         一時出金額の
                                                130,000
                                    上精算     解消等
                                         資金の貸付等        2,089
                                                     －     －
                                         資金の回収等       12,372
                                                   支払手形及
                                                   び買掛金
           株式会社光徳      東京都         土木建築工
                     100,000           －    外注先     －         －        19,804
           技研      千代田区         事の施工                          （工事未払
                                                   金）
                                 18/27





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                                                  フリージア・マクロス株式会社(E01620)
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                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         役務収益       16,428
                                                     －     －
                                         売掛金の回収
                         電子機械器                       18,300
           ダイトーエム      愛知県                   得意先     等
                         具等の製造
                     310,000           －
           イー株式会社      春日井市                   資金の借入
                         販売               資金の借入
                                                490,000
                                                     －     －
                                         資金の返済       700,000
           東京ファイナ      東京都
                         資金貸付業          資金の借入     借入金の返済
                      50,000          －                10,000     －     －
           ンス株式会社      千代田区
                                         預り金の計上
                                                13,000
           東邸管理株式      東京都         不動産の管          預り金の計     等
                      35,000          －                     －     －
           会社      千代田区         理、賃貸等          上精算     預り金の精算
                                                13,000
                                         等
                                         資金の貸付等       204,810
                                                     －     －
     役員及びそ
                                         資金の回収等
                                                330,011
     の近親者が
     議決権の過
                                         資金の借入等       50,000    短期借入金      50,000
     半数を所有
     している会
                                         一時的な資金
                                                112,000
     社（当該会
                                         の支出
                                    資金の貸付
                                                     －     －
     社の子会社
                                         一時出金額の
                                    資金の借入
                                                112,000
     含む）
                                         解消等
                                    資金の出入
           株式会社日本               プリント基
                                         人件費等の立
                 神奈川県                   金
           オート技研工           10,000    板の製造販       －                169,072
                                         替
                 相模原市                   立替金の請
                                                     －     －
           業               売
                                         立替金の回収
                                    求返還
                                                168,912
                                    外注先     等
                                    業務委託先
                                         外注費       156,000
                                                     －     －
                                         買掛金の支払
                                                175,851
                                         等
                                         業務委託費           その他流動
                                                114,048
                                                   負債（未払
                                                         19,224
                                         未払費用の支
                                                94,824    費用）
                                         払等
                                         債務引受によ
           株式会社
                                                76,806
                 東京都         衣料品の販
                                         る計上
           フォー・アン                         債務引受先
                      49,000          －                     －     －
                 渋谷区         売
           ド・コレー                              債権の回収等       76,806
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
     （注4）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注5）銀行借入等に対して             債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行なっておりません。
     （注6）仕入代行、業務委託及び外注については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注7）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。また、当
        社子会社フリージアハウス㈱の代表取締役であります。
                                 19/27







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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
             当連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         債務被保証       431,978      －    －
                          当社代表          債務被保証
           奥山一寸法師       －    －         被所有0.2
                          取締役          借入先
                                         資金の借入等       50,000    短期借入金      50,000
                                         債務被保証       196,663      －    －
                                         社債に対する
                                                20,000     －    －
                                    債務被保証
                         当社取締役               債務被保証
           佐々木ベジ       －    －         被所有0.6     資金の出入
     役員及びそ
                                         一時的な資金
                           会長
                                                29,319
                                    金
     の近親者
                                         の支出
                                                     －    －
                                         一時出金額の
                                                29,319
                                         解消等
           奥山治郎       －    －     －    被所有0.1     債務被保証     債務被保証       802,381      －    －
           奥山一寸法師
           佐々木ベジ       －    －     －     －    債務被保証     債務被保証       387,000      －    －
           奥山治郎
                                         仕入代行収入
                                                3,209
                                         仕入代行債権
                                                110,454
                                         計上
                                         仕入代行債権
                                                110,217
                                         回収           受取手形及
                                                           236
                                                   び売掛金
                                         役務収益       22,857
                                         製品の売上げ       11,771
                                    仕入代行先
                                         売掛金の回収
                                                37,211
                                    得意先
                                         等
           ファーストカ                         業務委託先
                 東京都         マンション
                                         業務委託費       12,000
           ルデア株式会           68,020          －    マンション
                 千代田区         建築業者
                                                     －    －
           社                         の発注先
                                         未払費用の支
                                                17,100
                                    預り金の計
                                         払等
                                    上精算
                                         マンションの
                                               1,093,000     その他流動
                                         外注
                                                   資産（前渡
                                                         351,000
                                         工事代金の支
                                               1,128,000     金）
                                         払
                                         保証金の返還       160,000      －    －
                                         預り金の計上
                                                19,000
                                         等
     役員及びそ
                                                     －    －
                                         預り金の精算
     の近親者が
                                                45,453
                                         等
     議決権の過
     半数を所有
                                         土地の購入       293,187
     している会
                                                   未払金      247,877
     社（当該会
                                         業務委託費       52,600
     社の子会社
     含む）
                                    資産の取得     未払金の支払           その他流動
                                                88,727
           マツヤハウジ      東京都         不動産販売
                                    先                負債（未払
                     100,000           －                          1,080
           ング株式会社      千代田区         及び管理               未払費用の支
                                    業務委託先            17,918    費用）
                                         払等
                                                   その他流動
                                         前渡金の支払       359,500
                                                   資産（前渡      349,013
                                         前渡金の精算       10,486    金）
                                         役務収益        9,600
                                                   受取手形及
                                                           864
                                         売掛金の回収
                                                   び売掛金
                                                11,545
                                         等
           夢みつけ隊株      東京都         通信・販売          得意先
                     534,204         被所有2.6
           式会社      新宿区         事業等          業務委託先
                                         業務委託費       29,400    その他流動
                                                   負債（未払      33,696
                                         未払費用の支
                                                21,857    費用）
                                         払等
           若松コンク               コンクリー               業務委託費       12,000    その他流動
                 秋田県
           リート株式会           50,000    ト二次製品       －    業務委託先                負債（未払      1,080
                                         未払費用の支
                 大館市
                                                12,870
           社               の製造販売                          費用）
                                         払等
                                         預り金の計上
           セイナンコン               コンクリー                      106,606    その他流動
                 岩手県                   預り金の計     等
           クリート株式           10,000    ト二次製品       －                    負債（預り      86,180
                 盛岡市                   上精算     預り金の精算
           会社               の製造販売                       20,426    金）
                                         等
                                 20/27




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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         役務収益       24,000
                                                   受取手形及
                                                         10,800
                                         売掛金の回収
                                                   び売掛金
                                                15,120
                                         等
                                         業務委託費           その他流動
                                                68,408
                                                   負債（未払
                                                          1,483
                                         未払費用の支
                                                79,315    費用）
                                         払等
                                    得意先
                                                   支払手形及
                                         外注費       177,715
                                    業務委託先
                                                   び買掛金
           株式会社シゲ      大阪府         地盤改良工
                                    外注先                      4,347
                      50,000          －
                                         工事未払金の           （工事未払
           ムラ建設      茨木市         事等
                                                266,815
                                    預り金の計
                                         支払等           金）
                                    上精算
                                         預り金の計上
                                                11,678    その他流動
                                         等
                                                   負債（預り      1,814
                                         預り金の精算
                                                13,504    金）
                                         等
                                         材料費等の立
                                                   その他流動
                                                44,236
                                         替
                                                   資産（立替
                                                          3,822
                                         立替金の回収
                                                41,121    金）
                                         等
                                         仕入代行収入
                                                9,141
                                         仕入代行債権
                                                192,707
                                         計上
                                         仕入代行債権           受取手形及
                                                192,707
                                                          2,057
                                         回収
                                    仕入代行先                び売掛金
           中江建設工業      東京都                   得意先
                                         役務収益       22,857
                      30,000    舗装工事       －
           株式会社      杉並区                   預り金の計
                                         売掛金の回収
                                    上精算
                                                24,628
                                         等
     役員及びそ
                                         預り金の計上
     の近親者が
                                                54,230
                                         等
     議決権の過
                                                     －     －
                                         預り金の精算
     半数を所有
                                                54,230
                                         等
     している会
                                                   その他固定
     社（当該会
           株式会社アサ      東京都         プリント基
                                                   負債（預り
                      20,000          －    賃貸先     保証金の受領       13,000         13,000
     社の子会社
           ヒイーシー      大田区         板製造販売
                                                   保証金）
     含む）
                                         役務収益       11,428
                                                     －     －
                                         売掛金の回収
                                                12,342
                                         等
                                         資金の借入等       35,000
                                                     －     －
                                         資金の返済等       35,000
                                    得意先
                                         預り金の計上
                                    借入先
                                                80,035
                                         等
                                    預り金の計
                                                     －     －
           株式会社ピコ      福島県
                                         預り金の精算
                      1,000   断熱工事等       －    上精算
                                                80,035
           イドラゴン      福島市
                                         等
                                    外注先
                                    材料有償支
                                         外注費       37,147
                                                   支払手形及
                                    給先
                                         工事未払金の           び買掛金
                                                42,108           993
                                         支払           （工事未払
                                         材料費の支給           金）
                                                54,597
                                         等
                                                   その他流動
                                         未収入金の回
                                                78,509    資産（未収      9,357
                                         収等
                                                   入金）
                                         預り金の計上
                         コンクリー                      238,852
           若松商工株式      秋田県                   預り金の計     等
                      50,000    ト二次製品       －                     －     －
           会社      大館市                   上精算     預り金の精算
                         の製造販売                      250,438
                                         等
                 秋田県                        役務収益       11,428
           秋田ハウス株               建築設計請
                 由利本庄     70,500          －    得意先                  －     －
                                         売掛金の回収
           式会社               負等
                                                13,255
                 市
                                         等
                                 21/27





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         保証金の受領       14,500    その他固定
                         プリント基                          負債（預り      14,500
           株式会社アサ      東京都                   賃貸先
                                         業務委託費        3,135
                         板の製造販
                      10,000          －                    保証金）
           ヒエース      大田区                   業務委託先
                         売
                                                   支払手形及
                                         買掛金の支払
                                                4,624         11,517
                                                   び買掛金
                                         仕入代行収入        1,490
                                         仕入代行債権
                                                   受取手形及
                                                150,632
                                                          1,108
                                         の計上
                                                   び売掛金
                                         仕入代行債権
                                                150,632
                                         の回収
                                         預り金の計上
                                                615,766    その他流動
                                         等
                                                   負債（預り      2,525
                                         預り金の精算
                                                613,241    金）
                                    仕入代行先     等
                                    預り金の計     預け金の計上
                                                137,092
                                    上精算     等
                                                     －     －
                                    預け金の計     預け金の精算
                                                137,092
           株式会社安藤      秋田県         鉄骨建築総          上精算     等
                      20,000          －
           鉄工建設      能代市         合工事請負          資金の出入     一時的な資金
                                                32,350
                                    金     の支出等
                                    外注先     一時出金額の
                                                32,350     －     －
                                    貸付先     解消等
                                    借入先
                                         外注費
                                                12,225
                                         工事未払金の
                                                13,203
                                         支払等
                                                   その他流動
                                         資金の貸付等       203,082    資産（短期      15,332
                                                   貸付金）
                                         資金の回収等       187,750
     役員及びそ
     の近親者が
                                         資金の返済
                                                62,862     －     －
     議決権の過
                                         人件費等の立
     半数を所有
           イーハウス建                                     12,369    その他流動
     している会            東京都         確認検査機          立替請求返     替
           築センター株           23,000          －                    資産（立替      3,543
                 千代田区         関          還     立替金の回収
     社（当該会
           式会社
                                                9,341   金）
                                         等
     社の子会社
     含む）
                                         仕入代行収入        336
                                         仕入代行債権
                                                33,970
                                                     －     －
                                         計上
           飛松建設株式      神奈川県         土木関連工          仕入代行先     仕入代行債権
                      20,000          －                33,970
           会社      藤沢市         事請負          資金の借入     回収
                                         資金の借入等       215,000
                                                     －     －
                                         資金の返済等       215,000
                                         仕入代行収入
                                                1,166
                                         仕入代行債権
                                                117,927
                                                     －     －
                                         計上
                                         仕入代行債権
                                                117,927
                                         回収
                                    仕入代行先
                                         資金の貸付等       377,514    その他流動
                                    資金の貸付
                                                   資産（短期       591
                         土木関連及
           前川建設株式      東京都                   預け金の計
                                         資金の回収等       376,922    貸付金）
                         び関連工事
                      50,000          －
           会社      墨田区                   上精算
                         請負
                                         預け金の計上
                                    預り金の計
                                                52,485
                                         等
                                    上精算
                                                     －     －
                                         預け金の精算
                                                52,485
                                         等
                                         預り金の計上
                                                45,000
                                         等
                                                     －     －
                                         預り金の精算
                                                45,000
                                         等
           若松フュエル               コンクリー               燃料費等       26,567
                 秋田県
           サービス株式            5,000   ト二次製品       －    仕入先                未払金      58,376
                                         未払金の支払
                 大館市
                                                7,715
           会社               の製造販売
                                         等
                                 22/27





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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         人件費等の立
                                                40,470
                                         替
                                                     －     －
                                         立替金の回収
                                                40,470
                                         等
                                    立替請求返     預り金の計上
                                                40,000
                                         等
                                    還
                                                     －     －
                                         預り金の精算
           株式会社プレ                         預り金の計
                 埼玉県さ         結婚式の企                       40,000
           ミアウェディ            2,000          －    上精算     等
                 いたま市         画運営
           ングバンク                         保証金の差                その他固定
                                    入先     －         －  資産（差入      80,000
                                    賃貸人                保証金）
                                         賃借料       18,000    その他流動
                                                   負債（未払      1,620
                                         賃借料の支払
                                                19,844    費用）
                                         い等
                                         役務収益        2,520
           フリージア不      東京都         不動産の仲
                      30,000          －    得意先     賃貸料        4,230     －     －
           動産株式会社      千代田区         介管理
                                         売掛金の回収
                                                11,361
                                                   その他流動
           医療法人財団      東京都                        工事代金の受
                      －   病院の経営       －    工事請負先            16,625    負債（預り      16,625
           フリージア会      千代田区                        領
                                                   金）
                                         業務委託費
                                                1,200
                                                   その他流動
           津軽フリージ
                 青森県         木材の共同          業務委託先
           ア木材加工協           －          －         賃借料        9,121   負債（未払       108
                 北津軽郡         加工          賃借先
           同組合                                         費用）
                                         未払費用の支
                                                12,036
                                         払等
                                         預り金の計上
     役員及びそ
                                                   その他流動
                                                28,900
           東京産業育成      東京都         組合員の資          預り金の計     等
     の近親者が
                      －          －                    負債（預り      18,819
           事業協同組合      千代田区         材共同購買          上精算     預り金の精算
     議決権の過
                                                10,080    金）
                                         等
     半数を所有
     している会
                                         預け金の計上
                                                24,000
     社（当該会
           エンジン株式      東京都         海外玩具の          預け金の計     等
                      5,000          －                     －     －
     社の子会社
           会社      千代田区         輸入販売          上精算     預け金の精算
                                                24,000
     含む）
                                         等
                                         預け金の計上
                                                417,524
                                         等
                                                     －     －
                                         預け金の精算
                                    預け金の計            417,524
           笠間工業株式      神奈川県         土木関連工               等
                                    上精算
                      25,000          －
           会社      横浜市         事請負
                                    外注先     外注費
                                                60,000
                                                     －     －
                                         工事未払金の
                                                64,800
                                         支払等
                                         預り金の計上
                                                33,000
                                         等
                                                     －     －
                                         預り金の精算
           株式会社シー                         預り金の計
                                                33,000
                 東京都         内装工事の
                                         等
           アンドシー・           10,000          －    上精算
                 千代田区         施工
           プロ                         前渡先     前渡金の支払       10,000
                                                     －     －
                                         前渡金の精算       45,000
                                         仕入代金等の
                                                60,003
           株式会社クラ      東京都         衣料品の製          立替請求返     立替
                      50,000          －                     －     －
           ヴィス      千代田区         造販売          還     立替金の回収
                                                60,301
                                         等
                                         仕入代行収入        181
                                         仕入代行債権
                                                18,338
                                                     －     －
                                         計上
           株式会社写測                         仕入代行先
                                         仕入代行債権
                 東京都墨
           コンサルタン               測量事業          預け金の計            18,338
                      10,000           ―
                                         回収
                 田区
           ト                         上精算
                                         預け金の計上
                                                17,278
                                         等
                                                     －     －
                                         預け金の精算
                                                17,278
                                         等
                                 23/27





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                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         資金の返済等       50,000     －     －
           株式会社日本               プリント基          資金の借入
                                         人件費等の立
                 神奈川県
                                                38,766
           オート技研工               板の製造販          人件費の立
                      10,000          －
                                         替
                 相模原市
           業               売          替先                  －     －
                                         未払費用の支
                                                57,990
                                         払等
                                         賃料の計上        6,000
           中村建設工業      青森県         土木及び建
                      10,000          －    賃貸先                  －     －
           株式会社      八戸市         築請負
                                         賃料の支払       13,423
                                         不動産の購入       218,920
                                                     －     －
                                         不動産代金等
                                    不動産の取
                                                219,000
                                         の支払
                 東京都墨                   得先
           株式会社写測           50,000    測量事業       －
                                         預り金の受領
                 田区                   預り金の受
                                                9,007
                                         等
                                    領返還
                                                     －     －
                                         預り金の返還
                                                57,350
                                         等
                                         資金の貸付等       14,704
           株式会社光栄      東京都                   貸付先
                      3,000   建設業者       －                     －     －
           システム      稲城市                   外注先
                                         外注費       16,626
                                         資金の貸付等       12,137
           株式会社光栄      東京都         機械加工の          貸付先
                      3,000          －                     －     －
           テック      稲城市         請負          外注先
                                         外注費       10,907
                                         工事代金の計
                                                16,321
                                         上
                                                     －     －
                                         完成工事未収
                                                17,733
                                         入金の回収等
                                    請負先     外注費        4,000
           成幸建設株式      神奈川県         土木関連工
                      10,000          －    外注先                  －     －
           会社      藤沢市         事請負               工事未払金の
                                    業務委託先            10,528
                                         支払金等
                                         業務委託費           その他流動
                                                12,000
     役員及びそ
                                                   負債（未払
                                                          1,357
                                         未払費用の支
     の近親者が
                                                13,306    費用）
                                         払等
     議決権の過
     半数を所有
                                         製品の売上げ
                                                21,132
     している会
                                                     －     －
                                         売掛金の回収
     社（当該会
                                                49,415
                                         等
     社の子会社
                                    得意先
     含む）
                                                   その他流動
                                         業務委託費       12,000
                         コンクリー
           セイナン工業      青森県                   業務委託先
                                                   負債（未払      1,080
                      10,000    ト二次製品       －
                                         未払費用の支
           株式会社      上北郡                   預り金の計
                                                12,870    費用）
                         の製造販売
                                         払い等
                                    上精算
                                         預り金の計上
                                                556,336
                                         等
                                                     －     －
                                         預り金の精算
                                                556,336
                                         等
                                         資金の借入等       45,000
                                                     －     －
                                         資金の返済等
                                    資金の借入            45,000
           新潟高圧工業      新潟県         建設材の製
                      10,000          －    預り金の計
                                         預り金の計上
           株式会社      西浦区         造販売
                                                106,403
                                    上精算
                                         等
                                                     －     －
                                         預り金の精算
                                                106,403
                                         等
                                         預り金の計上
           フリージアソ               経営コンサ                       29,000
                 東京都                   預り金の計     等
           リューション            1,000   ルティング       －                     －     －
                 千代田区                   上精算     預り金の精算
           株式会社               業                       29,000
                                         等
                                         費用の立替       24,138
                                                     －     －
                                         立替金の回収
                                    立替請求返
                                                24,138
                                         等
           プロデュース      東京都         結婚式の企          還
                       100         －
                                         預り金の計上
           株式会社      千代田区         画運営          預り金の計
                                                51,000
                                    上精算     等
                                                     －     －
                                         預り金の精算
                                                51,000
                                         等
           株式会社ホッ                              業務委託費       15,000
                 沖縄県         コールセン
           トコミュニ           10,000          －    業務委託先                  －     －
                                         未払費用の支
                 那覇市         ター業
                                                16,200
           ケーション
                                         払等
                                                   支払手形及
           株式会社光徳      東京都         土木工事の                          び買掛金
                                    外注先
                     100,000           －         －         －        19,804
           技研      千代田区         施工                          （工事未払
                                                   金）
                                 24/27



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     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
     （注4）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注5）銀行借入等に対して             債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行っておりません。
     （注6）仕入代行、業務委託及び外注については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注7）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。また、当
        社子会社フリージアハウス㈱の代表取締役であります。
                                 25/27

















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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                        独立監査人の監査報告書
                                                   令和元年９月30日

     フリージア・マクロス株式会社
      取締役会　御中
                           清流監査法人

                           代  表  社  員

                                            安       田                裕       ㊞
                                   公認会計士
                           業務執行社員
                           代  表  社  員

                                            加       悦       正       史       ㊞
                                   公認会計士
                           業務執行社員
     　当監査法人は、金融商品取引法第193条の２第１項の規定に基づく監査証明を行うため、「経理の状

     況」に掲げられているフリージア・マクロス株式会社の平成26年４月１日から平成27年３月31日までの
     連結会計年度の訂正後の連結財務諸表、すなわち、連結貸借対照表、連結損益計算書、連結包括利益計
     算書、連結株主資本等変動計算書、連結キャッシュ・フロー計算書、連結財務諸表作成のための基本と
     なる重要な事項、その他の注記及び連結附属明細表について監査を行った。
     連結財務諸表に対する経営者の責任

     　経営者の責任は、我が国において一般に公正妥当と認められる企業会計の基準に準拠して連結財務諸
     表を作成し適正に表示することにある。これには、不正又は誤謬による重要な虚偽表示のない連結財務
     諸表を作成し適正に表示するために経営者が必要と判断した内部統制を整備及び運用することが含まれ
     る。
     監査人の責任

     　当監査法人の責任は、当監査法人が実施した監査に基づいて、独立の立場から連結財務諸表に対する
     意見を表明することにある。当監査法人は、我が国において一般に公正妥当と認められる監査の基準に
     準拠して監査を行った。監査の基準は、当監査法人に連結財務諸表に重要な虚偽表示がないかどうかに
     ついて合理的な保証を得るために、監査計画を策定し、これに基づき監査を実施することを求めてい
     る。
     　監査においては、連結財務諸表の金額及び開示について監査証拠を入手するための手続が実施され
     る。監査手続は、当監査法人の判断により、不正又は誤謬による連結財務諸表の重要な虚偽表示のリス
     クの評価に基づいて選択及び適用される。財務諸表監査の目的は、内部統制の有効性について意見表明
     するためのものではないが、当監査法人は、リスク評価の実施に際して、状況に応じた適切な監査手続
     を立案するために、連結財務諸表の作成と適正な表示に関連する内部統制を検討する。また、監査に
     は、経営者が採用した会計方針及びその適用方法並びに経営者によって行われた見積りの評価も含め全
     体としての連結財務諸表の表示を検討することが含まれる。
     　当監査法人は、意見表明の基礎となる十分かつ適切な監査証拠を入手したと判断している。
     監査意見

     　当監査法人は、上記の連結財務諸表が、我が国において一般に公正妥当と認められる企業会計の基準
     に準拠して、フリージア・マクロス株式会社及び連結子会社の平成27年３月31日現在の財政状態並びに
     同日をもって終了する連結会計年度の経営成績及びキャッシュ・フローの状況をすべての重要な点にお
     いて適正に表示しているものと認める。
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                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     その他の事項
     　有価証券報告書の訂正報告書の提出理由に記載されているとおり、会社は、連結財務諸表を訂正して
     いる。なお、当監査法人は、訂正前の連結財務諸表に対して平成27年６月26日に監査報告書を提出し
     た。
     利害関係

     　会社と当監査法人又は業務執行社員との間には、公認会計士法の規定により記載すべき利害関係はな
     い。
                                                        以　上
      （注）１　上記は監査報告書の原本に記載された事項を電子化したものであり、その原本は当社（有価証券報告書提出

           会社）が別途保管しております。
         ２　XBRLデータは監査の対象には含まれていません。
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