# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 関東財務局長
【提出日】 | 2023年12月26日
【事業年度】 | 第68期（自　2022年10月１日　至　2023年９月30日）
【会社名】 | 株式会社マサル
【英訳名】 | MASARU CORPORATION
【代表者の役職氏名】 | 代表取締役社長　　勝又　健
【本店の所在の場所】 | 東京都江東区佐賀一丁目９番14号
【電話番号】 | 03(3643)5859（代表）
【事務連絡者氏名】 | 取締役管理本部長　　近藤　雅広
【最寄りの連絡場所】 | 東京都江東区佐賀一丁目９番14号
【電話番号】 | 03(3643)5859（代表）
【事務連絡者氏名】 | 取締役管理本部長　　近藤　雅広
【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）

E00254 17950 株式会社マサル MASARU CORPORATION 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CNS CNS 2022-10-01 2023-09-30 FY 2023-09-30 2021-10-01 2022-09-30 2022-09-30 1 false false false E00254-000 2023-09-30 jppfs_cor:ShareholdersEquityMember E00254-000 2023-09-30 jppfs_cor:CapitalStockMember E00254-000 2023-09-30 jppfs_cor:CapitalSurplusMember E00254-000 2023-09-30 jppfs_cor:RetainedEarningsMember E00254-000 2023-09-30 jppfs_cor:TreasuryStockMember E00254-000 2023-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherRetainedEarningsMember E00254-000 2022-10-01 2023-09-30 jpcrp_cor:ReportableSegmentsMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:KondoMasahiroMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:TakahashiSoichiroMember E00254-000 2020-09-30 E00254-000 2019-10-01 2020-09-30 E00254-000 2019-09-30 E00254-000 2018-10-01 2019-09-30 E00254-000 2023-12-26 E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E00254-000 2022-09-30 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E00254-000 2021-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E00254-000 2022-10-01 2023-09-30 jpcrp030000-asr_E00254-000:PlumbingWorkReportableSegmentsMember E00254-000 2023-09-30 jpcrp_cor:Row1Member E00254-000 2023-09-30 jpcrp_cor:Row2Member E00254-000 2023-09-30 jpcrp_cor:ReconcilingItemsMember E00254-000 2023-09-30 jpcrp_cor:ReportableSegmentsMember E00254-000 2023-09-30 jpcrp030000-asr_E00254-000:PlumbingWorkReportableSegmentsMember E00254-000 2023-09-30 jpcrp030000-asr_E00254-000:ConstructionWorkReportableSegmentsMember E00254-000 2022-10-01 2023-09-30 jpcrp_cor:ReconcilingItemsMember E00254-000 2023-09-30 jpcrp_cor:No3MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No4MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No5MajorShareholdersMember E00254-000 2022-10-01 2023-09-30 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E00254-000 2022-10-01 2023-09-30 jpcrp_cor:CorporateAuditorsExcludingOutsideCorporateAuditorsMember E00254-000 2022-10-01 2023-09-30 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E00254-000 2023-09-30 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E00254-000 2023-09-30 jpcrp_cor:SharesLessThanOneUnitMember E00254-000 2023-09-30 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E00254-000 2023-09-30 jpcrp_cor:No7MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No8MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No9MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No10MajorShareholdersMember E00254-000 2021-10-01 2022-09-30 jpcrp_cor:ReconcilingItemsMember E00254-000 2021-10-01 2022-09-30 jpcrp030000-asr_E00254-000:ConstructionWorkReportableSegmentsMember E00254-000 2021-10-01 2022-09-30 jpcrp030000-asr_E00254-000:PlumbingWorkReportableSegmentsMember E00254-000 2021-10-01 2022-09-30 jpcrp_cor:ReportableSegmentsMember E00254-000 2022-09-30 jpcrp_cor:ReconcilingItemsMember E00254-000 2022-09-30 jpcrp030000-asr_E00254-000:ConstructionWorkReportableSegmentsMember E00254-000 2022-09-30 jpcrp030000-asr_E00254-000:PlumbingWorkReportableSegmentsMember E00254-000 2022-09-30 jpcrp_cor:ReportableSegmentsMember E00254-000 2023-09-30 jpcrp_cor:No6MajorShareholdersMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2020-10-01 2021-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2020-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2019-10-01 2020-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2019-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2018-10-01 2019-09-30 jppfs_cor:NonConsolidatedMember E00254-000 2023-12-26 jpcrp_cor:OrdinaryShareMember E00254-000 2023-09-30 jpcrp_cor:OrdinaryShareMember E00254-000 2023-09-30 jpcrp_cor:SharesWithNoVotingRightsMember E00254-000 2023-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E00254-000 2023-12-26 jpcrp_cor:Row1Member E00254-000 2023-12-26 jpcrp_cor:Row2Member E00254-000 2023-12-26 jpcrp_cor:Row3Member E00254-000 2023-12-26 jpcrp_cor:Row4Member E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:KariyaJunMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:KurigamiEtsuroMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:YamasakiEiichiroMember E00254-000 2023-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E00254-000 2023-09-30 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E00254-000 2023-09-30 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E00254-000 2023-09-30 jpcrp_cor:SharesWithFullVotingRightsOtherMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:KatsumataKenMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:NoguchiOsamuMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:EbisuyaShinichiMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:NanaumiSatoruMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:ShibataniAkiraMember E00254-000 2022-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2022-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2022-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2023-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E00254-000 2023-09-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherRetainedEarningsMember E00254-000 2023-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E00254-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2022-10-01 2023-09-30 jpcrp030000-asr_E00254-000:ConstructionWorkReportableSegmentsMember E00254-000 2021-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E00254-000 2021-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:OtherRetainedEarningsMember jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherRetainedEarningsMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E00254-000 2022-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E00254-000 2022-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 E00254-000 2022-09-30 E00254-000 2021-10-01 2022-09-30 E00254-000 2021-09-30 E00254-000 2020-10-01 2021-09-30 E00254-000 2023-09-30 E00254-000 2023-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:ShareholdersEquityMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:CapitalStockMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:CapitalSurplusMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:RetainedEarningsMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:TreasuryStockMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2021-09-30 jppfs_cor:CapitalStockMember E00254-000 2021-09-30 jppfs_cor:CapitalSurplusMember E00254-000 2021-09-30 jppfs_cor:RetainedEarningsMember E00254-000 2021-09-30 jppfs_cor:TreasuryStockMember E00254-000 2021-09-30 jppfs_cor:ShareholdersEquityMember E00254-000 2021-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2021-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:ShareholdersEquityMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:CapitalStockMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:CapitalSurplusMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:RetainedEarningsMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:TreasuryStockMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2022-09-30 jppfs_cor:CapitalStockMember E00254-000 2022-09-30 jppfs_cor:CapitalSurplusMember E00254-000 2022-09-30 jppfs_cor:RetainedEarningsMember E00254-000 2022-09-30 jppfs_cor:TreasuryStockMember E00254-000 2022-09-30 jppfs_cor:ShareholdersEquityMember E00254-000 2022-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2022-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherRetainedEarningsMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E00254-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2023-09-30 jpcrp_cor:No1MajorShareholdersMember E00254-000 2023-09-30 jpcrp_cor:No2MajorShareholdersMember E00254-000 2023-12-26 jpcrp_cor:Row5Member E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E00254-000 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E00254-000 2021-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E00254-000 2021-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E00254-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E00254-000 2022-09-30 jpcrp_cor:Row1Member E00254-000 2022-09-30 jpcrp_cor:Row2Member E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:NakajimaHitomiMember E00254-000 2023-12-26 jpcrp030000-asr_E00254-000:IshidoYoshitsugiMember iso4217:JPY xbrli:shares iso4217:JPY xbrli:shares xbrli:pure