フリージア・マクロス株式会社 訂正有価証券報告書 第76期(平成30年4月1日－平成31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76期（自　平成30年４月１日　至　平成31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)
                                  1/20













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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
     １【有価証券報告書の訂正報告書の提出理由】
      　令和元年６月28日に提出いたしました第76期（自　平成30年４月１日　至　平成31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。
     ２【訂正事項】

       第一部　企業情報
        第１　企業の概況
          １　主要な経営指標等の推移
           (1）連結経営指標等
        第５　経理の状況
          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。
                                  2/20















                                                           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１【企業の概況】
      １【主要な経営指標等の推移】
       (1）連結経営指標等
     　　（訂正前）
              回次             第72期       第73期       第74期       第75期       第76期
             決算年月            平成27年３月       平成28年３月       平成29年３月       平成30年３月       平成31年３月

                               ＜省略＞

                    （千円）     17,200,321       18,747,041       19,743,353       20,227,036       20,827,119
     総資産額
                               ＜省略＞

                    （％）        28.9       29.4       31.3       32.9       33.2
     自己資本比率
                               ＜省略＞

                             562       534       506       481       471
     従業員数
                    （人）
     ［外、平均臨時雇用人員］                       [116]       [125]       [114]       [101]        [99]
      （注）＜省略＞
     　　（訂正後）

              回次             第72期       第73期       第74期       第75期       第76期
             決算年月            平成27年３月       平成28年３月       平成29年３月       平成30年３月       平成31年３月

                               ＜省略＞

                    （千円）     17,200,321       18,747,041       19,698,639       20,227,036       20,827,119
     総資産額
                               ＜省略＞

                    （％）        28.9       29.4       31.4       32.9       33.2
     自己資本比率
                               ＜省略＞

                             562       534       506       481       471
     従業員数
                    （人）
     ［外、平均臨時雇用人員］                       [116]       [125]       [114]       [101]        [99]
      （注）＜省略＞
                                  3/20









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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
     第５【経理の状況】
      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29年４月１日　至　平成30年３月31日）
                              議決権等の
                     資本金又
           会社等の名               事業の内容     所有(被所     関連当事者           取引金額          期末残高
                     は出資金
       種類          所在地                        取引の内容            科目
           称又は氏名               又は職業     有)割合     との関係
                                              （千円）          （千円）
                     （千円）
                              （％）
                          当社代表
           奥山
                  －    －        被所有0.2     債務被保証     債務被保証       114,982      －     －
                          取締役
           一寸法師
                                                     ー     －
                                               780,260
                                        有価証券の
                                        取得
                                        一時的な
       役員
                                                     －     －
                                              2,079,260
                                        資金の支出
                                   資産の取得
       及び
                          当社取締         資金の出入     （注８）
     その近親者
           佐々木ベジ       －    －        被所有0.6
                          役会長         金・貸付先     一時出金額の
                                              2,079,260
                                   等     解消
                                        （注８）
                                        資金の貸付等
                                               262,307      －     －
                                        資金の回収等
                                               262,307
                                                     －     －
                                               138,940
                                        資金の貸付等
                                               142,940
                                        資金の回収等
                                               33,345
           中江建設工
                                   資金の貸付     仕入代行収入
                 東京都
                                               326,758
                                                     －     －
           業株式会社
                      30,000    舗装工事      －   仕入代行先     仕入代行債権
                 杉並区
                                   役員の兼任     計上
           （注７）
                                        仕入代行債権
                                               349,252
                                        回収
                                                     －     －
                                               173,547
                                        資金の貸付等
                                               173,547
                                        資金の回収等
                                               15,027
                                        仕入代行収入
                                               249,359      －     －
                                        仕入代行債権
           セイナンコ               コンク
                                        計上
           ンクリート      岩手県         リート二         資金の貸付
                                               295,862
                                        仕入代行債権
                      10,000          －
           株式会社      盛岡市         次製品の         仕入代行先
                                        回収
           （注７）               製造販売
                                        前受金等計上
                                               400,804
                                                     －     －
                                        等
                                        前受金等精算
                                               400,804
                                        等
                                                     －     －
           夢みつけ隊                        資産の取得     不動産の取得       80,925
                 東京都         通信・販
                                                     －     －
           株式会社           534,204         被所有2.6     資金の貸付     資金の貸付等       21,802
                千代田区         売事業等
           （注７）                        役員の兼任     資金の回収等       45,574
                                                     －     －
                                               218,036
                                        資金の貸付等
                                               218,036
                                        資金の回収等
                                               19,917
                                        仕入代行収入
     役員及びそ
                                               335,267      －     －
                                        仕入代行債権
     の近親者が
           若松コンク               コンク
                                   資金の貸付     計上
     議決権の過
           リート株式
                 秋田県         リート二
                                               386,725
                      50,000          －   仕入代行先     仕入代行債権
     半数を所有
           会社
                 大館市         次製品の
                                   役員の兼任     回収
     している会
                          製造販売
           （注７）
                                        前受金等計上
                                               758,559
                                                     －     ー
     社（当該会
                                        等
     社の子会社
                                        前受金等精算
      含む）
                                        等
                                               758,559
                                                     －     －
                                               27,901
                          コンク              預り金の計上
           若松商工株                        預り金の計
                 秋田県         リート二               等
           式会社           50,000          －   上精算
                 大館市         次製品の               預り金の精算       43,536
           （注７）                        役員の兼任
                          製造販売               等
                                                     －     －
                                               72,000
                                        資金の借入等
                                               72,000
                                        資金の返済等
                                                232
           前川建設株               土木建築               仕入代行収入
                 東京都                  資金の借入
                                               25,340
                                                     －     －
           式会社           50,000    及び関連      －        仕入代行債権
                 墨田区                  仕入代行先
           （注７）               工事請負               計上
                                        仕入代行債権
                                               25,629
                                        回収
                                                     －     －
                                               10,000
                                        資金の借入等
                                               10,000
                                   資金の借入     資金の返済等
           株式会社シ
                                               14,313      －     －
                 大阪府         地盤改良         預り金の     預り金の計上
           ゲムラ建設
                      50,000          －
                 茨木市         工事等         計上精算     等
           （注７）
                                   役員の兼任     預り金の精算
                                               14,313
                                        等
                                                276
                                        仕入代行収入
                                               60,003      －     －
           装いの道株               衣料用繊               仕入代行債権
                 東京都
           式会社               維製品の         仕入代行先     計上
                      87,000          －
                千代田区
           （注７）               製造販売               仕入代行債権
                                               60,003
                                        回収
                                  4/20


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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
     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、引き続き物上保証に伴う手数料・債務保証に伴う手数料を支払わないことを条件に無利息としており
       ます。
     （注4）銀行借入等に対して             債務保証を行なっており、            取引金額は保証債務残高を記載しております。                      なお、保証料は受
       領しておりません。
     （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。
     （注7）当社取締役会長が大株主の会社であります。
     （注8）    一時的な出金であり、短期的に全額解消されております。
           当連結会計年度（自　平成30年４月１日　至　平成31年３月31日）

           ＜省略＞
     取引条件及び取引条件の決定方針等

      ＜省略＞
     （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。
     （注4）銀行借入等に対して             債務保証を行なっており、            取引金額は保証債務残高を記載しております。                      なお、保証料は受
       領しておりません。
     （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。
      ＜省略＞
                                  5/20













                                                           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）
         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29年４月１日　至　平成30年３月31日）
                              議決権等の
                     資本金又
           会社等の名               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
           称又は氏名               又は職業     有)割合     との関係
                                              （千円）          （千円）
                     （千円）
                              （％）
                          当社代表
           奥山
                  －    －        被所有0.2     債務被保証     債務被保証       114,982      －     －
                          取締役
           一寸法師
                                                     ー
                                                          －
                                               780,260
                                        有価証券の
                                        取得
                                        一時的な
       役員
                                                     －     －
                                              2,079,260
                                        資金の支出
                                   資産の取得
       及び
                          当社取締         資金の出入     （注７）
     その近親者
           佐々木ベジ
                  －    －        被所有0.6
                          役会長         金・貸付先     一時出金額の
                                              2,079,260
                                   等     解消  等
                                        （注７）
                                        資金の貸付等
                                               262,307      －     －
                                        資金の回収等
                                               262,307
                                                     －     －
                                               138,940
                                        資金の貸付等
                                               142,940
                                        資金の回収等
                                   資金の貸付     仕入代行収入
                                               33,345
           中江建設工      東京都
                      30,000    舗装工事      －   仕入代行先     仕入代行債権             －     －
                                               326,758
           業株式会社      杉並区
                                   役員の兼任     計上
                                        仕入代行債権
                                               349,252
                                        回収
                                                     －     －
                                               173,547
                                        資金の貸付等
                                               173,547
                                        資金の回収等
                                               15,027
                                        仕入代行収入
                                                     －     －
                                               249,359
                                        仕入代行債権
                          コンク
           セイナンコ                             計上
                 岩手県         リート二         資金の貸付
                                               295,862
           ンクリート           10,000          －        仕入代行債権
                 盛岡市         次製品の         仕入代行先
           株式会社                             回収
                          製造販売
                                               400,804
                                        前受金等の計
                                                     －     －
                                        上等
                                        前受金等の精
                                               400,804
                                        算等
                                                     －     －
                                               80,925
                                        不動産の取得
                                               81,824
                                   資産の取得     不動産代金の
           夢みつけ隊      東京都         通信・販
                     534,204         被所有2.6     資金の貸付     支払
           株式会社      千代田区         売事業等
                                   役員の兼任     資金の貸付等
                                               21,802      －     －
                                        資金の回収等
                                               45,574
                                                     －     －
                                               218,036
                                        資金の貸付等
                                               218,036
                                        資金の回収等
     役員及びそ
                                               19,917
                                        仕入代行収入
     の近親者が
                                                     －
                                                          －
                                               335,267
                                        仕入代行債権
     議決権の過
                          コンク
           若松コンク                        資金の貸付     計上
     半数を所有
                 秋田県         リート二
                                               386,725
           リート株式           50,000          －   仕入代行先     仕入代行債権
     している会
                 大館市         次製品の
           会社                        役員の兼任     回収
     社（当該会
                          製造販売
                                               758,559
                                        前受金等の計
                                                          ー
                                                     －
     社の子会社
                                        上等
      含む）
                                        前受金等の精
                                               758,559
                                        算等
                                                     －     －
                                               27,901
                          コンク              預り金の計上
                                   預り金の計
           若松商工株      秋田県         リート二               等
                                   上精算
                      50,000          －
           式会社      大館市         次製品の               預り金の精算
                                               43,536
                                   役員の兼任
                          製造販売               等
                                                     －     －
                                               72,000
                                        資金の借入等
                                               72,000
                                        資金の返済等
                                                232
                          土木建築               仕入代行収入
           前川建設株      東京都                  資金の借入
                                                     －     －
                                               25,340
                      50,000    及び関連      －        仕入代行債権
           式会社      墨田区                  仕入代行先
                          工事請負               計上
                                               25,629
                                        仕入代行債権
                                        回収
                                                     －     －
                                               10,000
                                        資金の借入等
                                               10,000
                                   資金の借入     資金の返済等
                                               14,313      －     －
           株式会社シ      大阪府         地盤改良         預り金の     預り金の計上
                      50,000          －
           ゲムラ建設      茨木市         工事等         計上精算     等
                                   役員の兼任     預り金の精算
                                               14,313
                                        等
                                                276
                                        仕入代行収入
                                                     －     －
                                               60,003
                          衣料用繊               仕入代行債権
           装いの道株      東京都
                      87,000    維製品の      －   仕入代行先     計上
           式会社      千代田区
                                               60,003
                          製造販売               仕入代行債権
                                        回収
                                  6/20



                                                           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
     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。また、一部の貸付金に
       ついては、引き続き物上保証に伴う手数料・債務保証に伴う手数料を支払わないことを条件に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。
     （注7）    一時的な出金であり、短期的に全額解消されております。
           当連結会計年度（自　平成30年４月１日　至　平成31年３月31日）

           ＜省略＞
     取引条件及び取引条件の決定方針等

      ＜省略＞
     （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）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。
      ＜省略＞
                                  7/20












                                                           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
     ＜省略＞
          （イ）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）
            前連結会計年度（自平成29年４月１日　至平成30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）
                              （％）
                                               16,918
                                        業務委託費
           Stensele    Sag
                スウェー     1,000千    住宅関連          業務委託先     の計上等          その他流動資
           i Storuman
                                100                          5,613
                デン       SEK  事業          役員の兼任     業務委託費       26,533    産(前渡金)
           AB
                                        の支払等
           クイックサン               モニター
                                                     －     －
                東京都                   資金の貸付     資金の貸付等       15,603
     非連結子会社      プロダクツ株          9,000千円    の仕入販      100
                千代田区                   得意先     資金の回収等
                                               43,670
           式会社               売
           ニセコゴルフ

                                                     －     －
                北海道欄     10,000千    ゴルフ場          資金の貸付     資金の貸付等       16,890
           リゾート株式                     100
                越       円 の経営          役員の兼任     資金の回収等       16,890
           会社
            当連結会計年度（自平成30年４月１日　至平成31年３月31日）

     ＜省略＞
     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。
     （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。
     　　（訂正後）

            前連結会計年度（自平成29年４月１日　至平成30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）
                              （％）
                                               16,918
                                        業務委託費
           Stensele    Sag
                                        の計上等
                      1,000千                             その他流動資
                スウェー         住宅関連          業務委託先
           i Storuman                    100         木材の購入       9,615          5,613
                デン       SEK  事業          役員の兼任                産(前渡金)
                                        代金の支払
                                               26,533
           AB
                                        等
                                               15,603
                                        資金の貸付等
           クイックサン               モニター
                                                     －     －
                東京都                   資金の貸付     資金の回収等       43,670
     非連結子会社
           プロダクツ株          9,000千円    の仕入販      100
                千代田区                   得意先     買掛金の支払
                                               46,813
           式会社               売
                                        売掛金の回収       67,208
           ニセコゴルフ
                                                     －     －
                北海道欄     10,000千    ゴルフ場          資金の貸付     資金の貸付等       16,890
           リゾート株式                     100
                越       円 の経営          役員の兼任     資金の回収等       16,890
           会社
            当連結会計年度（自平成30年４月１日　至平成31年３月31日）

     ＜省略＞
     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。
                                  8/20





                                                           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
          （ウ）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）
            前連結会計年度（自　平成29年４月１日　至　平成30年３月31日）
                              議決権等の
                     資本金又
           会社等の名               事業の内容     所有（被所     関連当事者           取引金額         期末残高
                     は出資金
       種類          所在地                        取引の内容           科目
           称又は氏名               又は職業     有）割合     との関係           （千円）         （千円）
                     （千円）
                               （％）
           奥山一寸法               当社代表

                  －    －        被所有0.2     債務被保証     債務被保証      1,206,051      －     －
           師               取締役
     役員及びそ
     の近親者
           奥山治郎                        債務被保証     債務被保証
                  －    －     －    被所有0.1                1,136,166      －     －
                                                       158,683

                                                  その他流動
                                               340,406
                                        資金の貸付等
                                                  資産(短期貸
                                               184,723
                                   役員の兼任     資金の回収等
                                                   付金)
                                               44,869
                                   資金の貸付     預け金の計上
                                                  長期貸付金
                                                       65,871
                                   預け金の計     等
           夢みつけ隊
                 東京都        通信・販
                                                    －
                                                        －
                                   上精算     預け金の精算       44,869
           株式会社
                     534,204         被所有2.6
                                   不動産の     等
                 千代田区         売事業等
           （注７）
                                                    －
                                   取得     賃料の計上
                                               5,180
                                                        ー
                                   業務委託先     賃料の受領等
                                               29,858
                                   等     不動産の取得
                                               22,500     －
                                                        －
                                        支払手数料
                                               49,400
                                                        －
                                                    －
                                               30,217
                                        預り金の計上
                                        等
                                               37,810
                                        預り金の精算
                                        等
                                                        －
                                                    －
                                               29,700
                                        資金の借入等
                                               29,700
                                        資金の返済等
                                   預り金計上
                                                        －
                                                    ー
                                               39,000
                                        資金の貸付等
                                   精算
                                               39,000
                                        資金の回収等
                                   資金の借入
                                                        －
                                                    －
                                               67,392
                                        売掛金の回収
           株式会社シ
                                   資金の貸付
                 大阪府        地盤改良
                                        等
           ゲムラ建設           50,000          －   預け金の計
                                                        －
                                        預け金の計上       67,420
                                                    ー
                 茨木市         工事等
                                   上精算
           （注７）
                                        等
                                   業務委託先
                                        預け金の精算
                                               67,420
                                   外注先
                                        等
                                   役員の兼任
                                        立替金の計上
                                               48,195
                                                        －
                                                    －
                                        等
                                        立替金の返還
                                               48,220
                                        等
     役員及びそ
                                        支払手数料
                                               40,299
                                                        31,528
                                                   支払手形
     の近親者が
                                        外注費
                                               153,781
                                                  及び買掛金
     議決権の過
                                                    －    －
     半数を所有                                          34,552
                                        資金の回収等
                                               8,382
     している会
                                        仕入代行収入
                                                    －    －
                                               176,706
                                        仕入代行債権
     社（当該会
                                        計上
     社の子会社
                                               177,435
                                        仕入代行債権
                                   資金の貸付
     含む）
                                        回収
                                                    －    －
                                               126,300
                                   仕入代行先
                                        預り金の計上
                                   預り金計上
                                        等
           中江建設工
                 東京都
                                               126,300
                                   精算     預り金の精算
           業株式会社           30,000    舗装工事      －
                                        等
                                   預け金の計
                 杉並区
           (注７）
                                        預け金の計上
                                               199,249
                                   上精算
                                                    －    －
                                        等
                                   資金の借入
                                        預け金の精算
                                   役員の兼任
                                               199,249
                                        等
                                        売掛金の回収
                                               10,285
                                                    －    ー
                                        等
                                        資金の借入等
                                               20,000
                                                    －    －
                                        資金の返済等
                                               20,000
                                               1,867
                                        仕入代行収入
                                                        －
                                                    －
                                               36,873
                                        仕入代行債権
                                        計上
                                               47,766
                                        仕入代行債権
                                                    －
                                        回収
                                   得意先
                                               11,455
           ファースト                             商品の売上
                                   役員の兼任
                         マンショ
                                               8,783
                                        役務収益
                                   外注先
           カルデア株      東京都
                                               27,388
                      88,020    ン建築事      －        売掛金の回収
                                                        －
                                                    －
                                   仕入代行先
           式会社      千代田区
                                        等
                                                   その他流
                           業
                                   預り金の計
           （注７）                             建築資金の支       232,900
                                                   道資産(
                                                         975
                                   上精算
                                        払等
                                                   前渡金)
                                        預り金の計上       151,432
                                                    －
                                                        －
                                        等
                                        預り金の精算
                                               151,432
                                                    －
                                                        －
                                        等
                                  9/20


                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                                    －    －
                                               30,931
                                        外注費の計上
                                               33,406
                                        外注費の支払
                                        等
           株式会社ア
                                                    －    －
                                               13,000
                                   外注先
                                        預り保証金の
                         プリント
           サヒイー
                 東京都
                                   預り金の計     返還
                      20,000    基板製造      －
                                        預り金の計上       62,559
                                   上精算                 －    －
           シー      大田区
                          販売
                                        等
           （注７）
                                        預り金の精算
                                               66,259
                                        等
                                                   支払手形

                                                        2,642
                                                  及び買掛金
                                               33,223
                                        外注費の計上
                                               34,320
                                        外注費の支払
                                        等
                                                        －
                                                    －
                                               14,050
                                        預り金の計上
                                        等
                                               14,050
                                        預り金の精算
                                   役員の兼務     等
                                                        －
                                               47,664     －
                                   外注先     預け金の計上
           株式会社ピ
                                   預り金の計     等
           コイドラゴ
                 福島県        断熱工事
                      1,000          －   上精算     預け金の精算       47,664
           ン      福島市          等
                                   預け金の計     等
           (注７）
                                   上精算     売掛金の回収
                                               19,685
                                                        －
                                                    －
                                   資金の貸付     等
                                                  その他流動
                                        立替金の計上
                                                  資産(立替
                                               26,413
                                                        3,421
                                        等
                                                    金)
                                        立替金の返還
                                               26,900
                                        等
                                        資金の貸付等
                                                    －
                                               6,350
                                                        －
                                        資金の回収等
                                               20,238
     役員及びそ
     の近親者が
                                                        －
                                                    －
                                               867,731
                                        預り金の計上
     議決権の過
                                        等
     半数を所有
                                               943,898
                                        預り金の精算
                                   預り金計上
                                        等
           セイナンコ
                          コンク
     している会
                                   精算
                                        商品の売上
                                               9,513
           ンクリート      岩手県        リート二
     社（当該会
                                   資金の貸付
                      10,000          －         売掛金の回収
                                               74,173         －
                                                    －
                                   資金の借入
           株式会社      盛岡市        次製品の
     社の子会社
                                        等
                                                  その他流動
                                   得意先
           （注７）               製造販売
                                        資金の貸付等
     含む）
                                               625,507
                                                   資産(短期     418,755
                                   役員の兼任
                                        資金の回収等
                                               363,710
                                                   貸付金)
                                        資金の借入等
                                               14,806
                                                    －
                                                        －
                                        資金の返済等
                                               15,310
                                                    －    －
                                               283,242
                                        資金の貸付等
                                               370,178
                                        資金の回収等
                                   資金の貸付
                                                    －    －
                                               124,455
                                        預り金の計上
                                   得意先
                          コンク
                                        等
           若松商工株
                                   預り金計上
                 秋田県        リート二
                                               124,455
                                        預り金の精算
           式会社           50,000          －   精算
                                        等
                 大館市        次製品の
                                   預け金の計
           （注７）
                                        預け金の支払
                                               113,000
                                                    －    －
                         製造販売
                                   上精算
                                        等
                                   役員の兼任
                                        預け金の精算
                                               113,000
                                        等
                                                  その他流
                                                   動資産(
                                               489,638
                                        資金の貸付等
                                                  短期貸付
                                                        3,024
                                               681,085
                                        資金の回収等
           若松コンク               コンク
                                                   金）
                                               55,287
                                   資金の貸付     売掛金の回収
           リート株式      秋田県        リート二
                                                    －
                                                        －
                                   預り金の計     等
                      50,000          －
                                                    －
                                               777,864
                                   上精算     預り金の計上                －
           会社
                 大館市        次製品の
                                   役員の兼任     等
           （注７）               製造販売
                                        預り金の精算
                                               777,864
                                        等
                                               6,471

                                        工事請負
                                               7,240
                                         役務収益
           秋田ハウス
                                                   受取手形
                 秋田由利         建築設計
                                               12,396
                                   業務受託先      売掛金等の計
           株式会社           70,500          －                   及び売掛      888
                                   役員の兼任     上等
                 本庄市         請負等
                                                    金
           （注７）
                                        売掛金等の回
                                               12,342
                                        収等
                                 10/20



                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                               7,694

                                        商品の売上
                                                        －
                                                    －
                                               27,026
                                        売掛金の回収
                                        等
                                                    －    －
                                               14,700
                                        預け金の計上
                                        等
                                   得意先     預け金の精算       14,700
           アサヒエー               プリント
                                   外注先     等
                 東京都
           ス株式会社           10,000    基板の      －   資金の借入     外注費の計上            －    －
                                                306
                 大田区
                                   預け金の計     等
           （注７）               製造販売
                                   上精算     外注費の支払
                                               15,906
                                        等
                                        預り保証金の
                                               10,000
                                                        －
                                                    －
                                        返還
                                        資金の借入等
                                               14,700
                                                  短期借入金       46
                                        資金の返済等
                                               14,746
                                                498

                                        仕入代行収入
                                                    －    ー
                                               50,434
                                        仕入代行債権
                                        計上
                                               50,434
                                        仕入代行債権
                                        回収
                                                    ー    －
                                               8,442
                                        売上高の計上
                                               97,428
                                        売掛金の回収
                                        等
                                                    －    －
                                               36,987
                                        預り金の計上
                                   役員の兼任     等
                                               37,756
                                   仕入代行先     預り金の精算
           株式会社安               鉄骨建築
                                   預り金の計     等
                 秋田県
                                               121,705
           藤鉄工建設           20,000    総合工事      －   上精算     預け金の計上            －    －
     役員及びそ
                 能代市
                                   預け金の計     等
                          請負
           （注７）
     の近親者が
                                   上精算     預け金の精算
                                               121,705
     議決権の過
                                   資産の取得     等
                                        未払金の支払
                                               35,260
     半数を所有
                                                    －    －
                                        等
     している会
                                        不動産の取得
                                               15,389
                                                    －    －
     社（当該会
                                        不動産代金の
                                               15,389
                                        支払等
     社の子会社
                                        立替金の計上
                                               17,082
     含む）
                                                    －    －
                                        等
                                        立替金の返還
                                               17,127
                                        等
           イーハウス建
                                        預け金の計上
                                                    －    －
                                               19,946
           築センター株
                 東京都        確認検査
                                   預け金の計     等
                      23,000          －
                                   上精算     預け金の精算
           式会社      千代田区          機関
                                               19,946
                                        等
           （注７）
           株式会社タ               セラミッ

                                               8,146
                                        役務収益
                 埼玉県
                                               12,000
           キオン               ク製品の          得意先     売掛金の回収
                      13,000          －                    －    －
                 比企郡
                                        等
           （注７）               製造販売
                                                332

                                        仕入代行収入
                                                    －    －
                                               33,599
                                        仕入代行債権
                                        計上
                                               38,017
                                        仕入代行債権
                                   仕入代行先     回収
           飛松建設株
                                               16,126     －    －
                                   預り金計上     預り金の計上
                 神奈川県         土木関連
           式会社           20,000          －   精算     等
                 藤沢市        工事請負
                                   預け金の計     預り金の精算       16,126
           （注７）
                                   上精算     等
                                        預け金の計上
                                               34,573
                                                    －    －
                                        等
                                        預け金の精算
                                               34,573
                                        等
                                 11/20




                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                                212
                                        仕入代行収入
                                                    －    －
                                               21,483
                                        仕入代行債権
                                        計上
           前川建設株               土木関連
                                               21,483
                                   仕入代行先      仕入代行債権
                 東京都
           式委会社               及び関連         預り金計上      回収
                      50,000          －
                 墨田区
                                   精算      預り金の計上
                                               145,357     －    －
           （注７）               工事請負
                                        等
                                        預り金の精算
                                               150,167
                                        等
                                                    －    －
                                               34,760
                                        預り金の計上
                                        等
                                               34,760
                                        預り金の精算
           若松フュエ               コンク
                                   預り金の計
                                        等
           ルサービス      秋田県        リート二
                      50,000          －   上精算
           株式会社      大館市        次製品の
                                        未払金の計上
                                               6,647     －    －
                                   役員の兼任
           （注７）               製造販売
                                        等
                                        未払金の支払
                                               46,679
                                        等
                                                        －

                                                    －
                                               28,722
                                        人件費等の立
                                        替等
                                               33,640
                                        立替金等の回
                                        収等
                                                        －
           株式会社プ
                                               20,000
                                                    －
                                        資金の貸付等
                                   立替請求返
                                               20,000
                                        資金の回収等
           レミアウェ
                                   還
                 埼玉県さ         結婚式の
                                               130,990          －
                                        預け金の計上
                                                    －
           ディングバ           2,000          －   資金の貸付
                                        等
                 いたま市         企画運営
                                   預け金の計
           ンク
                                        預け金の精算
                                               130,990
                                   上精算
                                        等
           （注７）
                                        差入保証金の
                                               76,000
     役員及びそ
                                                        －
                                                    －
                                        返還等
                                                   その他流動
     の近親者が
                                        地代の計上
                                               9,000
                                                   負債(未払
                                                        1,620
     議決権の過
                                        地代の支払等
                                               20,297
                                                    費用)
     半数を所有
     している会
           フリージア
     社（当該会
                                                  その他流動
                                        前受金の受領
           不動産株式      東京都        不動産の
                                   賃貸管理委            14,600
     社の子会社
                                                   負債(
                      30,000          －                        1,650
                                        前受金の精算
                                   託先            15,015
           会社
                 千代田区         仲介管理
     含む）
                                                   前受金)
                                        等
           （注７）
           株式会社ホ

                                                    －    －
                                               10,470
                                        預り金の計上
           ワイトルー      埼玉県        衣料品の
                                   預り金の計     等
                      10,000          －
                                   上精算     預り金の精算       19,280
           ム      所沢市        製造販売
                                        等
           （注７）
                                               6,857
                                        役務収益の計
                                        上等
                                               11,725     ー    －
                                        売掛金の回収
           マツヤハウ
                                        等
                         不動産販
                                   役員の兼任
           ジング株式      東京都
                                               347,113     －    －
                                        未払金の支払
                          売及び         預り金の計
                     100,000          －
                                        等
           会社
                 千代田区
                                   上精算
                          管理
                                        預り金の計上
                                               150,758     －    －
           （注７）
                                        等
                                        預り金の精算
                                               150,758
                                        等
                                                    －    －
                                               13,588
                                        預け金の計上
                                        等
                                               13,588
                                        預け金の精算
           株式会社写
                                        等
                                   仕入代行先
           測コンサル      東京都
                                        仕入  代行収入
                                                 87
                      10,000    測量事業      －   預け金の計
                                        仕入代行債権
                                               9,888
                                                    －    －
           タント
                 墨田区
                                   上精算
                                        計上
           （注７）
                                        仕入代行債権
                                               17,528
                                        回収
                                 12/20





                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                                    －    －
                                               24,050
                                        預り金の計上
                                        等
                                               24,050
                                        預り金の精算
                                        等
                                                    －    －
                                               11,731
                                   預り金の計     人件費等の計
           成幸建設株               建設土木
                 神奈川県
                                   上精算     上等
           式会社               設計施工
                      10,000          －
                                   人員の派遣     人件費等支払       11,731
                 藤沢市
           （注７）                監理
                                   元     等
                                        支払手数料等
                                               7,234
                                                    －    －
                                        の計上
                                        支払手数料の
                                               12,663
                                        支払等
           医療法人財

                 東京都         病院の
                                                    －    －
                                        資金の貸付等       34,160
           団フリージ                        資金の貸付
                      －          －
                                        資金の回収等       59,013
                 千代田区          経営
           ア会
           津軽フリー

                                                    －    －
                                               36,140
                                        資金の貸付等
           ジア木材加      青森県        木材の共
                                               36,140
                                   資金の貸付     資金の回収等
                      －          －
     役員及びそ
                                               34,844
                                   得意先     売掛金の回収
           工協同組合      北津軽郡         同加工
     の近親者が
                                        等
     議決権の過
     半数を所有
                                               22,335     －    －
                                        預り金の計上
           東京産業育               組合員の
     している会
                 東京都
                                   預り金の計     等
           成事業協同           －   資材共同      －
     社（当該会
                                   上精算     預り金の精算
                                               37,296
                 千代田区
           組合                購買
     社の子会社
                                        等
     含む）
                                                    －    －
                                               38,388
                                        資金の貸付等
           東京ファイ
                                               38,388
                                        資金の回収等
                                   資金の貸付
           ナンス株式
                 東京都        集金代行
                                               38,388     －    －
                                        預け金の計上
                      50,000          －   預け金の計
                                        等
           会社      千代田区          業務
                                   上精算
                                        預け金の精算
                                               38,388
           （注７）
                                        等
                                                    －    －
                                               49,700
                                        預り金の計上
           東邸管理株               不動産の
                 東京都
                                   預り金の計     等
           式会社                管理
                      35,000          －
                                   上精算     預り金の精算       51,400
                 千代田区
           （注７）               賃貸等
                                        等
                                                    －    －
                                               69,674
                                        預け金の計上
                                        等
                                               69,674
                                        預け金の精算
           装いの道株
                         衣料用繊
                                   預け金の計
                 東京都
                                        等
           式会社           87,000    維製品の      －   上精算
                                        立替金の計上
                                               18,973     －    －
                 千代田区
                                   役員の兼任
                         製造販売
           （注７）
                                        等
                                        立替金の返還
                                               18,973
                                        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。
     （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。
     （注5）銀行借入等に対して             債務保証を行っており、           取引金額は保証債務残高を記載しております。                      なお、保証料は受領
       をしておりません。
     （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）当社取締役会長が大株主の会社であります。
     （注8）    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。
     ＜省略＞

                                 13/20




                                                           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30年４月１日　至　平成31年３月31日）
           ＜省略＞
     取引条件及び取引条件の決定方針等

      ＜省略＞
     （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。
     （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。
     （注5）銀行借入等に対して             債務保証を行っており、           取引金額は保証債務残高を記載しております。                      なお、保証料は受領
       をしておりません。
      ＜省略＞
                                 14/20

















                                                           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29年４月１日　至　平成30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               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
           称又は氏名               又は職業     有）割合     との関係           （千円）         （千円）
                     （千円）
                               （％）
           奥山一寸法               当社代表               債務被保証      1,206,051      －     －

                  －    －        被所有0.2     債務被保証
           師               取締役               借入金の返済
                                               30,000     －     －
     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      1,136,166      －     －
                                                  その他流動

                                               379,038
                                                       197,314
                                        資金の貸付等
                                                  資産（短期
                                               184,723
                                        資金の回収等
                                                   貸付金）
                                               44,869
                                   役員の兼任     預け金の計上
                                                  長期貸付金
                                                        65,871
                                   資金の貸付     等
                                                    －
                                               44,869         －
                                   預け金の計     預け金の精算
                                   上精算     等
           夢みつけ隊      東京都        通信・販
                     534,204         被所有2.6     不動産の     賃料の計上
                                               5,180
           株式会社      千代田区         売事業等
                                                    －
                                   取得     役務収益
                                                        －
                                               3,600
                                   業務委託先     売掛金の回収
                                               34,070
                                   等     不動産の取得
                                                    －
                                               22,500         －
                                   仕入代行先     業務委託費
                                                    －
                                               49,400         －
                                        未払費用の支
                                               53,352
                                        払等
                                                        －
                                                    －
                                               30,217
                                        預り金の計上
                                        等
                                               37,810
                                        預り金の精算
                                        等
                                                        －
                                                    －
                                               29,700
                                        資金の借入等
                                               29,700
                                        資金の返済等
                                                        －
                                                    ー
                                               39,000
                                        資金の貸付等
                                               39,000
                                        資金の回収等
                                               4,800
                                   預り金計上     役務収益
                                               67,392
                                                        －
                                                    －
                                   精算     売掛金の回収
                                   資金の借入     等
     役員及びそ
                                               67,420
                                                        －
                                   資金の貸付     預け金の計上            ー
           株式会社シ      大阪府        地盤改良
     の近親者が
                                   預け金の計     等
                      50,000          －
           ゲムラ建設      茨木市         工事等
                                               67,420
                                   上精算     預け金の精算
     議決権の過
                                   業務委託先     等
     半数を所有
                                   外注先     立替金の計上
                                               48,195
                                                        －
                                                    －
     している会
                                   役員の兼任     等
     社（当該会
                                        立替金の返還
                                               48,220
                                        等
     社の子会社
                                        支払手数料
                                               40,299
     含む）
                                        未払費用の支
                                               46,813
                                                        1,677
                                                  その他流動
                                        払等
                                                  負債（未払
                                        外注費
                                               153,781
                                                   費用）
                                        工事未払金の
                                               248,139
                                                   支払手形
                                        支払等
                                                  及び買掛金
                                                        35,379
                                                    －    －
                                               34,552
                                        資金の回収等
                                               8,382
                                        仕入代行収入
                                                    －
                                                        －
                                               176,706
                                        仕入代行債権
                                        計上
                                               177,435
                                        仕入代行債権
                                   資金の貸付
                                        回収
                                                    －    －
                                               126,300
                                   仕入代行先
                                        預り金の計上
                                   預り金計上
                                        等
           中江建設工      東京都
                                               126,300
                                   精算
                                        預り金の精算
                      30,000    舗装工事      －
                                        等
                                   預け金の計
           業株式会社      杉並区
                                        預け金の計上
                                               199,249
                                   上精算
                                                    －    －
                                        等
                                   資金の借入
                                        預け金の精算
                                   役員の兼任
                                               199,249
                                        等
                                        売掛金の回収
                                               10,285
                                                    －    ー
                                        等
                                        資金の借入等
                                               20,000
                                                    －    －
                                        資金の返済等
                                               20,000
                                 15/20




                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                               1,867
                                        仕入代行収入
                                                        －
                                                    －
                                               36,873
                                        仕入代行債権
                                        計上
                                               47,766
                                        仕入代行債権
                                        回収
                                               11,455
                                        商品の売上
                                               8,783
                                        役務収益
                                               5,816
                                        賃貸料の計上
                                               30,909
                                                        －
                                   得意先     売掛金の回収            －
                                   役員の兼任     等
           ファースト               マンショ
                 東京都
                                               138,888
                                   外注先     建築費用の計
           カルデア株           88,020    ン建築事      －
                                   仕入代行先     上等
                 千代田区                                  その他流
           式会社                業
                                               232,900
                                   預り金の計     建築費用の支
                                                   動資産(
                                                         975
                                   上精算     払等
                                                   前渡金)
                                        前渡金の精算
                                               158,000
                                        等
                                        未払費用の支
                                               12,960
                                                    －
                                                        －
                                        払
                                        預り金の計上
                                               151,432
                                                    －
                                                        －
                                        等
                                        預り金の精算
                                               151,432
                                                    －
                                                        －
                                        等
                                                    －    －
                                               30,931
                                        外注費の計上
                                               33,406
                                        外注費の支払
                                        等
                                   外注先
           株式会社ア               プリント
                                               13,000     －    －
                                        預り保証金の
                 東京都
                                   預り金の計
           サヒイー           20,000    基板製造      －         返還
                                   上精算
                 大田区
                                        預り金の計上
                                               62,259     －    －
           シー                販売
                                        等
                                        預り金の精算
                                               66,259
                                        等
                                                        2,642
                                                   支払手形
                                               33,223
                                        外注費の計上
                                                  及び買掛金
                                               34,320
                                        外注費の支払
     役員及びそ
                                        等
                                                        －
                                                    －
                                               43,917
                                        材料の有償支
     の近親者が
                                        給
     議決権の過
                                               47,922
                                        材料代金の回
     半数を所有                                   収等
                                                        －
                                                    －
                                               14,050
                                        預り金の計上
     している会
                                   役員の兼任     等
     社（当該会
                                               14,050
                                   外注先     預り金の精算
           株式会社ピ
                                   預り金の計     等
     社の子会社
                 福島県        断熱工事
           コイドラゴ           1,000          －   上精算     預け金の計上       47,664         －
                                                    －
     含む）
                 福島市          等
                                   預け金の計     等
           ン
                                   上精算     預け金の精算
                                               47,664
                                   資金の貸付     等
                                        売掛金の回収
                                               19,685
                                                        －
                                                    －
                                        等
                                                  その他流動
                                        立替金の計上
                                               26,413
                                                  資産（立替
                                                        3,421
                                        等
                                                    金）
                                        立替金の返還
                                               26,900
                                        等
                                        資金の貸付等
                                               6,350
                                                    －
                                                        －
                                        資金の回収等
                                               20,238
                                                        －
                                                    －
                                               867,731
                                        預り金の計上
                                        等
                                               943,898
                                        預り金の精算
                                        等
                                   預り金計上
                          コンク
                                               9,513
                                        商品の売上
                                   精算
           セイナンコ
                                                        －
                                        売掛金の回収       74,173
                                                    －
                 岩手県        リート二
                                   資金の貸付
           ンクリート                              等
                      10,000          －
                                   資金の借入
                 盛岡市        次製品の
                                        未払費用の支
                                               27,000
           株式会社
                                   得意先
                                        払等
                         製造販売
                                                  その他流動
                                   役員の兼任
                                        資金の貸付等
                                               625,507
                                                   資産(短期     418,755
                                        資金の回収等
                                               434,037
                                                   貸付金)
                                        資金の借入等
                                               14,806
                                                    －
                                                        －
                                        資金の返済等
                                               15,310
                                                    －    －
                                               283,242
                                        資金の貸付等
                                               370,178
                                        資金の回収等
                                   資金の貸付
                                                    －    －
                                               199,455
                                        預り金の計上
                          コンク
                                   得意先
                                        等
                                   預り金計上
           若松商工株      秋田県        リート二
                                               199,455
                                        預り金の精算
                      50,000          －   精算
                                        等
           式会社      大館市        次製品の
                                   預け金の計
                                        預け金の支払
                                               38,000
                                                    －    －
                                   上精算
                         製造販売
                                        等
                                   役員の兼任
                                        預け金の精算
                                               38,000
                                        等
                                 16/20


                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                               489,638    その他流
                                        資金の貸付等
                                               681,085    動資産(
                                        資金の回収等
                                               55,287    短期貸付
                                                        3,024
                                        売掛金の回収
                                   資金の貸付
                          コンク
                                                   金）
                                        等
           若松コンク
                                   預り金の計
                 秋田県        リート二
                                                    －
                                               13,350
                                                        －
                                        未払費用の支
           リート株式           50,000          －   上精算
                                        払等
                 大館市        次製品の
                                   役員の兼任
           会社
                                                    －
                                        預り金の計上
                                               777,864
                                                        －
                         製造販売
                                   仕入代行先
                                        等
                                        預り金の精算
                                               777,864
                                        等
                                               6,471
                                        工事請負
                                               7,240
                                         役務収益
                 秋田  県
                                                   受取手形
           秋田ハウス               建築設計
                                               12,396
                                   業務受託先      売掛金等の計
                 由利本庄                                  及び売掛
                      70,500          －                         888
                                   役員の兼任     上等
           株式会社               請負等
                                                    金
                  市
                                        売掛金等の回
                                               12,342
                                        収等
                                               7,694

                                        商品の売上
                                                    －    －
                                               27,026
                                        売掛金の回収
                                        等
                                                    －    －
                                               14,700
                                        預け金の計上
                                        等
                                               14,700
                                   得意先     預け金の精算
                         プリント
                                   外注先     等
           株式会社ア      東京都
                      10,000    基板の      －   資金の借入     外注費の計上        306    －    －
           サヒエース      大田区
                                   預け金の計     等
                         製造販売
                                   上精算     外注費の支払
                                               15,906
                                        等
                                        預り保証金の
                                               10,000
                                                    －    －
                                        返還
     役員及びそ
                                        資金の借入等
                                               14,746
                                                  短期借入金
                                                          46
     の近親者が
                                        資金の返済等
                                               14,700
     議決権の過
     半数を所有
                                                498
                                        仕入代行収入
                                                    －    ー
     している会
                                               50,434
                                        仕入代行債権
     社（当該会
                                        計上
                                               50,434
                                        仕入代行債権
     社の子会社
                                        回収
     含む）
                                               8,442
                                        売上高の計上
                                                    ー    －
                                               14,881
                                        不動産の購入
                                               101,038
                                        売掛金の回収
                                        等
                                   役員の兼任
                                               36,987     －    －
                                        預り金の計上
                                   仕入代行先
                                        等
                         鉄骨建築
                                   預り金の計
           株式会社安      秋田県
                                               37,756
                                        預り金の精算
                         総合工事          上精算
                      20,000          －
                                        等
           藤鉄工建設      能代市
                                   預け金の計
                          請負
                                        預け金の計上
                                               121,705
                                                    －    －
                                   上精算
                                        等
                                   資産の取得
                                        預け金の精算
                                               121,705
                                        等
                                        人件費の計上
                                               5,435
                                        未払金の支払
                                               35,260
                                                    －    －
                                        等
                                        立替金の計上
                                               17,082
                                                    －    －
                                        等
                                        立替金の返還
                                               17,127
                                        等
                                        預け金の計上

           イーハウス建
                                                    －    －
                                               19,946
                 東京都        確認検査
                                   預け金の計     等
           築センター株
                      23,000          －
                                   上精算     預け金の精算
                 千代田区          機関
                                               19,946
           式会社
                                        等
                         セラミッ

                                               8,146
                                        役務収益
           株式会社タ      埼玉県
                                               12,155
                      13,000    ク製品の      －   得意先     売掛金の回収            －    －
           キオン      比企郡
                                        等
                         製造販売
                                 17/20




                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                                332

                                        仕入代行収入
                                                    －    －
                                               33,599
                                        仕入代行債権
                                        計上
                                               38,017
                                        仕入代行債権
                                   仕入代行先     回収
                                               16,126     －    －
                                   預り金計上     預り金の計上
           飛松建設株      神奈川県         土木関連
                      20,000          －   精算     等
           式会社      藤沢市        工事請負
                                   預け金の計     預り金の精算       16,126
                                   上精算     等
                                        預け金の計上
                                               34,573
                                                    －    －
                                        等
                                        預け金の精算
                                               34,573
                                        等
                                                212

                                        仕入代行収入
                                                    －    －
                                               21,483
                                        仕入代行債権
                                        計上
                         土木関連
                                               21,483
                                   仕入代行先      仕入代行債権
           前川建設株      東京都
                      50,000    及び関連      －   預り金計上      回収
           式委会社      墨田区
                                   精算      預り金の計上
                                               145,357
                                                    －    －
                         工事請負
                                        等
                                        預り金の精算
                                               150,167
                                        等
                                                    －    －
                                               34,760
                                        預り金の計上
                                        等
                                               34,760
                                        預り金の精算
                          コンク
           若松フュエ                        預り金の計
                                        等
                 秋田県        リート二
           ルサービス           50,000          －   上精算
                 大館市        次製品の
                                        重油の購入
                                               3,630
           株式会社                        役員の兼任
                         製造販売
                                        人件費の計上
                                               3,017
                                        未払金の支払
                                               46,679
                                                    －    －
                                        等
     役員及びそ
     の近親者が
                                                        －
                                                    －
                                               28,722
     議決権の過                                   人件費等の立
                                        替等
     半数を所有
                                               33,640
                                        立替金等の回
     している会
                                        収等
     社（当該会
                                                        －
                                               20,000     －
                                        資金の貸付等
                                   立替請求返
           株式会社プ
                                               20,000
                                        資金の回収等
     社の子会社
                                   還
           レミアウェ      埼玉県さ         結婚式の
                                               130,990          －
                                        預け金の計上
                                                    －
     含む）
                      2,000          －   資金の貸付
                                        等
           ディングバ      いたま市         企画運営
                                   預け金の計
                                        預け金の精算
                                               130,990
           ンク
                                   上精算
                                        等
                                        差入保証金の
                                               76,000
                                                        －
                                                    －
                                        返還等
                                                  その他流動
                                        地代の計上
                                               9,000
                                                   負債(未払
                                                        1,620
                                        地代の支払等
                                               20,297
                                                    費用)
           フリージア

                                                  その他流動
                                        前受金の受領
                 東京都        不動産の
                                   賃貸管理委            14,600
           不動産株式           30,000          －                    負債(     1,650
                                        前受金の精算
                                   託先            15,015
                 千代田区         仲介管理
                                                   前受金)
           会社
                                        等
                                                    －    －

                                               10,470
                                        預り金の計上
           株式会社ホ
                 埼玉県        衣料品の
                                   預り金の計     等
           ワイトルー           10,000          －
                                   上精算     預り金の精算       19,280
                 所沢市        製造販売
           ム
                                        等
                                               6,857

                                        役務収益の計
                                        上等
                                               3,635
                                        賃貸料の計上
                                               15,651
                                                    ー    －
                                        売掛金の回収
           マツヤハウ               不動産販
                                   役員の兼任     等
                 東京都
                                               347,113
           ジング株式           100,000     売及び      －   預り金の計     未払金の支払            －    －
                 千代田区
                                   上精算     等
           会社                管理
                                        預り金の計上
                                               150,758
                                                    －
                                                        －
                                        等
                                        預り金の精算
                                               150,758
                                        等
                                 18/20



                                                           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               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
           称又は氏名               又は職業          との関係           （千円）         （千円）
                     （千円）
                               （％）
                                                    －    －
                                               13,588
                                        預け金の計上
                                        等
                                               13,588
                                        預け金の精算
                                        等
           株式会社写
                                   仕入代行先
                 東京都
                                        仕入  代行収入
                                                 87
           測コンサル           10,000    測量事業      －   預け金の計
                                        仕入代行債権
                                               9,888     －    －
                 墨田区
                                   上精算
           タント
                                        計上
                                        仕入代行債権
                                               17,528
                                        回収
                                                    －    －

                                               24,050
                                        預り金の計上
                                        等
                                               24,050
                                        預り金の精算
                                        等
                                               11,919
                                        資金の貸付等
                                   資金の貸付
                                               11,919
                                        資金の回収等
                         建設土木
                                   預り金の計
           成幸建設株      神奈川県
                                               11,731
                                                    －    －
                                        人件費等の計
                         設計施工          上精算
                      10,000          －
                                        上等
           式会社      藤沢市
                                   人員の派遣
                          監理
                                        人件費等支払
                                               11,731
                                   元
                                        等
                                        支払手数料等
                                               7,234
                                                    －    －
                                        の計上
                                        支払手数料の
                                               20,182
                                        支払等
           医療法人財

                 東京都         病院の
                                                    －    －
                                        資金の貸付等       34,160
           団フリージ           －          －   資金の貸付
                                        資金の回収等
                                               59,013
                 千代田区          経営
           ア会
                                                        －
                                                    －
                                               36,140
                                        資金の貸付等
                                               36,140
                                        資金の回収等
           津軽フリー
                                                        1,048
                                               9,142
                                                   その他流
                                        賃借料の計上
           ジア木材加      青森県        木材の共
                                   資金の貸付
     役員及びそ
                                               12,709
                                                  動負債(未
                                        未払費用の支
                      －          －
                                   得意先
           工協同組合      北津軽郡         同加工
                                                   払費用)
                                        払等
     の近親者が
                                        売掛金の回収
                                               34,844
     議決権の過
                                        等
     半数を所有
     している会
                                                    －    －
                                               22,335
                                        預り金の計上
           東京産業育               組合員の
     社（当該会
                 東京都
                                   預り金の計     等
           成事業協同           －   資材共同      －
                                   上精算     預り金の精算       37,296
     社の子会社
                 千代田区
           組合                購買
                                        等
     含む）
                                                    －    －
                                               38,388
                                        資金の貸付等
                                               38,388
                                        資金の回収等
           東京ファイ
                                   資金の貸付
                 東京都        集金代行
                                               38,388     －    －
                                        預け金の計上
           ナンス株式                        預け金の計
                      50,000          －
                                        等
                 千代田区          業務
                                   上精算
           会社
                                        預け金の精算
                                               38,388
                                        等
                                                    －    －

                                               49,700
                                        預り金の計上
                         不動産の
           東邸管理株      東京都
                                   預り金の計     等
                      35,000     管理     －
                                   上精算     預り金の精算
                                               51,400
           式会社      千代田区
                          賃貸等
                                        等
                                                    －    －
                                               69,674
                                        預け金の計上
                                        等
                                               69,674
                                        預け金の精算
                         衣料用繊
                                   預け金の計
           装いの道株      東京都
                                        等
                      87,000    維製品の      －   上精算
                                        立替金の計上       18,973     －    －
           式会社      千代田区
                                   役員の兼任
                         製造販売
                                        等
                                        立替金の返還
                                               18,973
                                        等
                                                    －    －
                                               30,196
                                        預り金の計上
           笠間工業株      神奈川県         土木関連
                                   預り金計上     等
                      25,000          －
                                   精算     預り金の精算       30,196
           式会社      横浜市        工事請負
                                        等
                                                    －    －
                                               12,000
                                        資金の貸付等
                                               24,500
                                        資金の回収等
           株式会社
                                   資金の貸付
                 東京都        内装仕上
                                               24,500     －    －
                                        預け金の計上
           シーアンド           10,000          －   預け金の計
                                        等
                 千代田区         工事請負
                                   上精算
           シー・プロ
                                        預け金の精算
                                               24,500
                                        等
                                 19/20


                                                           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
     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。
           当連結会計年度（自　平成30年４月１日　至　平成31年３月31日）

           ＜省略＞
     取引条件及び取引条件の決定方針等
      ＜省略＞
     （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。
      ＜省略＞
                                 20/20

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