# 【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】 | 2021年６月16日
【事業年度】 | 第118期（自　2020年４月１日　至　2021年３月31日）
【会社名】 | 株式会社ツガミ
【英訳名】 | TSUGAMI CORPORATION
【代表者の役職氏名】 | 代表取締役 ＣＥＯ 　西嶋　尚生
【本店の所在の場所】 | 東京都中央区日本橋富沢町12番20号
【電話番号】 | （０３）３８０８－１７１１（代表）
【事務連絡者氏名】 | 執行役員　経理部長　山口　智弘
【最寄りの連絡場所】 | 東京都中央区日本橋富沢町12番20号
【電話番号】 | （０３）３８０８－１７１１（代表）
【事務連絡者氏名】 | 執行役員　経理部長　山口　智弘
【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）

E01480 61010 株式会社ツガミ TSUGAMI CORPORATION 企業内容等の開示に関する内閣府令 第三号様式 IFRS true CTE CTE 2020-04-01 2021-03-31 FY 2021-03-31 2019-04-01 2020-03-31 2020-03-31 1 false false false E01480-000 2021-03-31 jpigp_cor:ShareCapitalIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:RetainedEarningsIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:OtherComponentsOfEquityIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:TreasurySharesIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:CapitalSurplusIFRSMember E01480-000 2020-04-01 2021-03-31 jpigp_cor:ShareCapitalIFRSMember E01480-000 2021-03-31 jpcrp_cor:Row5Member E01480-000 2021-03-31 jpcrp_cor:Row6Member E01480-000 2021-03-31 jpcrp_cor:Row7Member E01480-000 2021-03-31 jpcrp_cor:Row8Member E01480-000 2021-03-31 jpcrp_cor:Row9Member E01480-000 2021-03-31 jpcrp_cor:Row10Member E01480-000 2021-03-31 jpcrp_cor:Row11Member E01480-000 2021-03-31 jpcrp_cor:Row12Member E01480-000 2021-03-31 jpcrp_cor:Row13Member E01480-000 2021-06-16 jpcrp_cor:Row5Member E01480-000 2021-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01480-000 2021-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01480-000 2021-03-31 jpigp_cor:RetainedEarningsIFRSMember E01480-000 2021-03-31 jpigp_cor:OtherComponentsOfEquityIFRSMember E01480-000 2021-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01480-000 2021-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01480-000 2021-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01480-000 2021-03-31 jpigp_cor:TreasurySharesIFRSMember E01480-000 2021-03-31 jpigp_cor:CapitalSurplusIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01480-000 2019-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01480-000 2020-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01480-000 2019-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01480-000 2020-03-31 jpigp_cor:RetainedEarningsIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:RetainedEarningsIFRSMember E01480-000 2019-03-31 jpigp_cor:RetainedEarningsIFRSMember E01480-000 2020-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01480-000 2021-06-16 jpcrp_cor:OrdinaryShareMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01480-000 2021-03-31 jpcrp_cor:No6MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No7MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No8MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No9MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No10MajorShareholdersMember E01480-000 2019-04-01 2020-03-31 jpcrp_cor:ReconcilingItemsMember E01480-000 2019-04-01 2020-03-31 jpcrp_cor:ReportableSegmentsMember E01480-000 2020-03-31 jpcrp_cor:ReconcilingItemsMember E01480-000 2020-03-31 jpcrp_cor:ReportableSegmentsMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2021-03-31 jpcrp_cor:Row2Member E01480-000 2021-03-31 jpcrp_cor:Row3Member E01480-000 2021-03-31 jpcrp_cor:Row4Member E01480-000 2020-03-31 jpcrp_cor:Row1Member E01480-000 2020-03-31 jpcrp_cor:Row2Member E01480-000 2020-03-31 jpcrp_cor:Row3Member E01480-000 2020-03-31 jpcrp_cor:Row4Member E01480-000 2021-06-16 jpcrp_cor:Row1Member E01480-000 2021-06-16 jpcrp_cor:Row2Member E01480-000 2021-06-16 jpcrp_cor:Row3Member E01480-000 2021-06-16 jpcrp_cor:Row4Member E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2018-04-01 2019-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2018-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2017-04-01 2018-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2017-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2016-04-01 2017-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01480-000 2020-03-31 jpcrp_cor:Row5Member E01480-000 2020-03-31 jpcrp_cor:Row6Member E01480-000 2020-03-31 jpcrp_cor:Row7Member E01480-000 2020-03-31 jpcrp_cor:Row8Member E01480-000 2020-03-31 jpcrp_cor:Row9Member E01480-000 2020-03-31 jpcrp_cor:Row10Member E01480-000 2020-03-31 jpcrp_cor:Row11Member E01480-000 2020-03-31 jpcrp_cor:Row12Member E01480-000 2020-03-31 jpcrp_cor:Row13Member E01480-000 2020-04-01 2021-03-31 jpcrp030000-asr_E01480-000:CHINAReportableSegmentMember E01480-000 2020-04-01 2021-03-31 jpcrp030000-asr_E01480-000:JAPANReportableSegmentMember E01480-000 2019-03-31 jpigp_cor:ShareCapitalIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:OtherComponentsOfEquityIFRSMember E01480-000 2019-03-31 jpigp_cor:OtherComponentsOfEquityIFRSMember E01480-000 2020-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01480-000 2019-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01480-000 2020-03-31 jpigp_cor:OtherComponentsOfEquityIFRSMember E01480-000 2020-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01480-000 2019-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01480-000 2020-03-31 jpigp_cor:TreasurySharesIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:TreasurySharesIFRSMember E01480-000 2019-03-31 jpigp_cor:TreasurySharesIFRSMember E01480-000 2020-03-31 jpigp_cor:CapitalSurplusIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:CapitalSurplusIFRSMember E01480-000 2019-03-31 jpigp_cor:CapitalSurplusIFRSMember E01480-000 2020-03-31 jpigp_cor:ShareCapitalIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:ShareCapitalIFRSMember E01480-000 2021-03-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E01480-000 2021-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E01480-000 2021-03-31 jpcrp_cor:SharesLessThanOneUnitMember E01480-000 2021-03-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E01480-000 2021-03-31 jpcrp_cor:OrdinaryShareMember E01480-000 2021-03-31 jpcrp_cor:SharesWithNoVotingRightsMember E01480-000 2021-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E01480-000 2021-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E01480-000 2021-03-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E01480-000 2021-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsTreasurySharesEtcMember E01480-000 2021-03-31 jpcrp_cor:No1MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No2MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No3MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No4MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:No5MajorShareholdersMember E01480-000 2021-03-31 jpcrp_cor:ReportableSegmentsMember E01480-000 2020-03-31 jpcrp_cor:OtherReportableSegmentsMember E01480-000 2019-04-01 2020-03-31 jpcrp_cor:OtherReportableSegmentsMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01480-000 2021-03-31 jpcrp030000-asr_E01480-000:KOREAReportableSegmentMember E01480-000 2021-03-31 jpcrp030000-asr_E01480-000:INDIAReportableSegmentMember E01480-000 2021-03-31 jpcrp030000-asr_E01480-000:CHINAReportableSegmentMember E01480-000 2021-03-31 jpcrp030000-asr_E01480-000:JAPANReportableSegmentMember E01480-000 2020-04-01 2021-03-31 jpcrp030000-asr_E01480-000:KOREAReportableSegmentMember E01480-000 2020-04-01 2021-03-31 jpcrp030000-asr_E01480-000:INDIAReportableSegmentMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:DirectorsAppointedAsAuditAndSupervisoryCommitteeMembersExcludingOutsideDirectorsMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:DirectorsExcludingAuditAndSupervisoryCommitteeMembersAndOutsideDirectorsMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:MuromotoIchiroMember E01480-000 2020-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01480-000 2019-04-01 2020-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01480-000 2019-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01480-000 2021-03-31 jpcrp_cor:ReconcilingItemsMember E01480-000 2019-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01480-000 2019-04-01 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01480-000 2020-04-01 2021-03-31 E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:TakeuchiYoshimiMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:AdachiKenyuuMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:YamamiyaMichiyoMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:KuboKenMember E01480-000 2021-06-16 E01480-000 2021-03-31 E01480-000 2020-03-31 E01480-000 2019-04-01 2020-03-31 E01480-000 2019-03-31 E01480-000 2018-04-01 2019-03-31 E01480-000 2018-03-31 E01480-000 2017-04-01 2018-03-31 E01480-000 2017-03-31 E01480-000 2016-04-01 2017-03-31 E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:TakahashiTomokoMember E01480-000 2021-03-31 jpcrp_cor:Row1Member E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01480-000 2021-03-31 jpcrp_cor:OtherReportableSegmentsMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:ReconcilingItemsMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:ReportableSegmentsMember E01480-000 2020-04-01 2021-03-31 jpcrp_cor:OtherReportableSegmentsMember E01480-000 2020-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01480-000 2020-03-31 jpcrp030000-asr_E01480-000:INDIAReportableSegmentMember E01480-000 2020-03-31 jpcrp030000-asr_E01480-000:CHINAReportableSegmentMember E01480-000 2020-03-31 jpcrp030000-asr_E01480-000:JAPANReportableSegmentMember E01480-000 2019-04-01 2020-03-31 jpcrp030000-asr_E01480-000:KOREAReportableSegmentMember E01480-000 2019-04-01 2020-03-31 jpcrp030000-asr_E01480-000:INDIAReportableSegmentMember E01480-000 2019-04-01 2020-03-31 jpcrp030000-asr_E01480-000:CHINAReportableSegmentMember E01480-000 2019-04-01 2020-03-31 jpcrp030000-asr_E01480-000:JAPANReportableSegmentMember E01480-000 2020-03-31 jpcrp030000-asr_E01480-000:KOREAReportableSegmentMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:NishijimaTakaoMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:TangDongleiMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:MarunoKoichiMember E01480-000 2021-06-16 jpcrp030000-asr_E01480-000:ShimadaKunioMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01480-000 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01480-000 2020-04-01 2021-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01480-000 2019-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember xbrli:pure iso4217:JPY iso4217:JPY xbrli:shares xbrli:shares