{"id":4206,"date":"2020-12-29T06:01:11","date_gmt":"2020-12-28T21:01:11","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=4206"},"modified":"2022-08-10T08:34:55","modified_gmt":"2022-08-09T23:34:55","slug":"why-consider-a-dimension-only-approach-for-xbrl-gl-part-2","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=4206","title":{"rendered":"\u306a\u305c\u30c7\u30a3\u30e1\u30f3\u30b7\u30e7\u30f3\u5b9a\u7fa9\u306eXBRL GL\u304b &#8211; Part 2 &#8211;"},"content":{"rendered":"<p>Views: 127<\/p><h2>\u76ee\u7684<\/h2>\n<p>\u73fe\u884c\u306eXBRL GL\u3067\u306f\u3001\u8a73\u7d30\u30c7\u30fc\u30bf\u3092FR\u306b\u96c6\u7d04\u3059\u308b\u305f\u3081\uff1cxbrlinfo>\u8981\u7d20\u304a\u3088\u3073SRCD\u30e2\u30b8\u30e5\u30fc\u30eb(The Summary Reporting Contextual Data (SRCD) module)\u3092\u4f7f\u7528\u3057\u3066\u5bfe\u5fdc\u95a2\u4fc2\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5b9a\u7fa9\u3092\u89e3\u91c8\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7279\u5225\u306a\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3067\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u305f\u3002<br \/>\n\u30bf\u30d7\u30eb\u3092\u7528\u3044\u306a\u3044\u5f62\u5f0f\u306eXBRL\u306e\u30bf\u30af\u30bd\u30ce\u30df\u3067\u5b9a\u7fa9\u3057\u305fXBRL GL\u3067\u3082XBRL\u306e\u30d5\u30a9\u30fc\u30df\u30e5\u30e9\u30ea\u30f3\u30af\u30d9\u30fc\u30b9\u3092\u4f7f\u7528\u3057\u3066FR\u3068\u306e\u5bfe\u5fdc\u3092\u5b9a\u7fa9\u3057\u3001\u8a73\u7d30\u30c7\u30fc\u30bf\u3092\u96c6\u7d04\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u691c\u8a3c\u3057\u305f\u3002<\/p>\n<h2>\u30c7\u30a3\u30e1\u30f3\u30b7\u30e7\u30f3\u3092\u63a1\u7528\u3057\u305fxBRL GL\u3068SRCD\u30d5\u30a9\u30fc\u30df\u30e5\u30e9\u30ea\u30f3\u30af\u30d9\u30fc\u30b9<\/h2>\n<h3>\u5909\u63db\u5143\u306eXBRL GL \u30bf\u30af\u30bd\u30ce\u30df(glTaxsonomy.xsd)<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"glTaxsonomy\" data-rl_caption=\"\" title=\"glTaxsonomy\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4219\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTaxsonomy-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>\u5909\u63db\u5143\u306eXBRL GL \u30a4\u30f3\u30b9\u30bf\u30f3\u30b9(glTargetInstance.xml)<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"glTargetInstance\" data-rl_caption=\"\" title=\"glTargetInstance\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4225\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/glTargetInstance-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>\u5909\u63db\u5148\u306eFR\u30bf\u30af\u30bd\u30ce\u30df(FRTaxonomy.xsd)<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"FRTaxonomy\" data-rl_caption=\"\" title=\"FRTaxonomy\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png\" alt=\"\" width=\"827\" height=\"650\" class=\"alignnone size-full wp-image-4230\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy-300x236.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy-768x604.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><br \/>\n<a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"FRTaxonomy2\" data-rl_caption=\"\" title=\"FRTaxonomy2\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png\" alt=\"\" width=\"827\" height=\"647\" class=\"alignnone size-full wp-image-4232\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2-300x235.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/FRTaxonomy2-768x601.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<h3>\u5909\u63db\u7528\u306e\u30d5\u30a9\u30fc\u30df\u30e5\u30e9\u30ea\u30f3\u30af\u5b9a\u7fa9<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"SRCDformula\" data-rl_caption=\"\" title=\"SRCDformula\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png\" alt=\"\" width=\"945\" height=\"566\" class=\"alignnone size-full wp-image-4237\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula.png 945w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula-300x180.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDformula-768x460.png 768w\" sizes=\"(max-width: 945px) 100vw, 945px\" \/><\/a><\/p>\n<h3>\u5909\u63db\u3055\u308c\u305fFR\u30a4\u30f3\u30b9\u30bf\u30f3\u30b9\u6587\u66f8<\/h3>\n<p><a  href=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png\" data-rel=\"lightbox-gallery-0\" data-rl_title=\"SRCDresult\" data-rl_caption=\"\" title=\"SRCDresult\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png\" alt=\"\" width=\"827\" height=\"652\" class=\"alignnone size-full wp-image-4241\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult.png 827w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult-300x237.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2020\/12\/SRCDresult-768x605.png 768w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/p>\n<pre class=\"height-set:true width-set:true lang:xhtml decode:true \" title=\"glTargetInstance.xml\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;xbrli:xbrl\r\n    xmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\"\r\n    xmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\"\r\n    xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"\r\n    xmlns:iso639=\"http:\/\/www.xbrl.org\/2005\/iso639\"\r\n    xmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\"\r\n    xmlns:xbrli=\"http:\/\/www.xbrl.org\/2003\/instance\"\r\n    xmlns:xbrldi=\"http:\/\/xbrl.org\/2006\/xbrldi\"\r\n    xmlns:gl=\"http:\/\/www.GL.com\"&gt;\r\n    &lt;link:schemaRef xlink:type=\"simple\" xlink:href=\"GLTaxonomy.xsd\"\/&gt;\r\n    &lt;xbrli:unit id=\"pure\"&gt;\r\n        &lt;xbrli:measure&gt;xbrli:pure&lt;\/xbrli:measure&gt;\r\n    &lt;\/xbrli:unit&gt;\r\n    &lt;xbrli:unit id=\"JPY\"&gt;\r\n        &lt;xbrli:measure&gt;iso4217:JPY&lt;\/xbrli:measure&gt;\r\n    &lt;\/xbrli:unit&gt;\r\n    &lt;xbrli:context id=\"cG1\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n            &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2\"&gt;01&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2\"&gt;0001&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2\" unitRef=\"JPY\" decimals=\"0\"&gt;150&lt;\/gl:cor-5&gt; \r\n\r\n    &lt;xbrli:context id=\"cG1cG2.1\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.1&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.1\"&gt;02&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.1\"&gt;0002&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.1\" unitRef=\"JPY\" decimals=\"0\"&gt;500&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.2\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.2&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.2\"&gt;03&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.2\"&gt;0003&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.2\" unitRef=\"JPY\" decimals=\"0\"&gt;300&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.3\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.3&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.3\"&gt;04&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.3\"&gt;0003&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.3\" unitRef=\"JPY\" decimals=\"0\"&gt;100&lt;\/gl:cor-5&gt;\r\n\r\n    &lt;xbrli:context id=\"cG1cG2.4\"&gt;\r\n        &lt;xbrli:entity&gt;&lt;xbrli:identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/xbrli:identifier&gt;&lt;\/xbrli:entity&gt;\r\n        &lt;xbrli:period&gt;&lt;xbrli:instant&gt;2020-11-26&lt;\/xbrli:instant&gt;&lt;\/xbrli:period&gt;\r\n        &lt;xbrli:scenario&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d1\"&gt;&lt;gl:_1&gt;cG1&lt;\/gl:_1&gt;&lt;\/xbrldi:typedMember&gt;\r\n          &lt;xbrldi:typedMember dimension=\"gl:d2\"&gt;&lt;gl:_2&gt;cG2.4&lt;\/gl:_2&gt;&lt;\/xbrldi:typedMember&gt;\r\n        &lt;\/xbrli:scenario&gt;\r\n    &lt;\/xbrli:context&gt;\r\n    &lt;gl:cor-3 contextRef=\"cG1cG2.4\"&gt;05&lt;\/gl:cor-3&gt;\r\n    &lt;gl:cor-4 contextRef=\"cG1cG2.4\"&gt;0002&lt;\/gl:cor-4&gt;\r\n    &lt;gl:cor-5 contextRef=\"cG1cG2.4\" unitRef=\"JPY\" decimals=\"0\"&gt;400&lt;\/gl:cor-5&gt;\r\n&lt;\/xbrli:xbrl&gt;<\/pre>\n<h3>SRCD \u30d5\u30a9\u30fc\u30df\u30e5\u30e9\u3000\u30ea\u30f3\u30af\u30d9\u30fc\u30b9<\/h3>\n<pre class=\"height-set:true width-set:true lang:xhtml decode:true \" title=\"SRCD formula linkbase\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;!-- Generated by SAMBUICHI, Nobuyuki's shell script and edited with Visual Studio Code --&gt;\r\n&lt;link:linkbase xsi:schemaLocation=\"http:\/\/www.xbrl.org\/2003\/linkbase http:\/\/www.xbrl.org\/2003\/xbrl-linkbase-2003-12-31.xsd http:\/\/xbrl.org\/2008\/generic http:\/\/www.xbrl.org\/2008\/generic-link.xsd \r\nhttp:\/\/xbrl.org\/2008\/assertion\/consistency http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd \r\nhttp:\/\/xbrl.org\/2008\/formula http:\/\/www.xbrl.org\/2008\/formula.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/tuple http:\/\/www.xbrl.org\/2008\/tuple-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/variable http:\/\/www.xbrl.org\/2008\/variable.xsd \r\nhttp:\/\/xbrl.org\/2008\/assertion\/value http:\/\/www.xbrl.org\/2008\/value-assertion.xsd \r\nhttp:\/\/xbrl.org\/2008\/label http:\/\/www.xbrl.org\/2008\/generic-label.xsd \r\nhttp:\/\/xbrl.org\/2008\/reference http:\/\/www.xbrl.org\/2008\/generic-reference.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/dimension http:\/\/www.xbrl.org\/2008\/dimension-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/concept http:\/\/www.xbrl.org\/2008\/concept-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/validation http:\/\/www.xbrl.org\/2008\/validation.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/relative http:\/\/www.xbrl.org\/2008\/relative-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/general http:\/\/www.xbrl.org\/2008\/general-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/period http:\/\/www.xbrl.org\/2008\/period-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/match http:\/\/www.xbrl.org\/2008\/match-filter.xsd \r\nhttp:\/\/xbrl.org\/2010\/filter\/concept-relation http:\/\/www.xbrl.org\/2010\/concept-relation-filter.xsd \r\nhttp:\/\/xbrl.org\/2008\/filter\/segment-scenario http:\/\/www.xbrl.org\/2008\/segment-scenario-filter.xsd\r\nhttp:\/\/www.srcdtest.com ..\/frTaxonomy\/FRTaxonomy.xsd\"\r\nxmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"\r\nxmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\"\r\nxmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\"\r\nxmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\"\r\nxmlns:formula=\"http:\/\/xbrl.org\/2008\/formula\"\r\nxmlns:variable=\"http:\/\/xbrl.org\/2008\/variable\"\r\nxmlns:cf=\"http:\/\/xbrl.org\/2008\/filter\/concept\"\r\nxmlns:df=\"http:\/\/xbrl.org\/2008\/filter\/dimension\"\r\nxmlns:gf=\"http:\/\/xbrl.org\/2008\/filter\/general\" \r\nxmlns:pf=\"http:\/\/xbrl.org\/2008\/filter\/period\" \r\nxmlns:gen=\"http:\/\/xbrl.org\/2008\/generic\"\r\nxmlns:tf=\"http:\/\/xbrl.org\/2008\/filter\/tuple\" \r\nxmlns:va=\"http:\/\/xbrl.org\/2008\/assertion\/value\" \r\nxmlns:msg=\"http:\/\/xbrl.org\/2010\/message\"\r\nxmlns:gl=\"http:\/\/www.GL.com\"\r\nxmlns:fr-sample=\"http:\/\/www.srcdtest.com\"&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-set\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-filter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set-filter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/variable.xsd#variable-set-filter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/element-reference\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-reference.xsd#element-reference\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/element-label\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-label.xsd#element-label\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/consistency-assertion-parameter\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd#consistency-assertion-parameter\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2016\/assertion-unsatisfied-severity\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2016\/assertion-severity.xsd#assertion-unsatisfied-severity\" \/&gt;\r\n  &lt;link:arcroleRef arcroleURI=\"http:\/\/xbrl.org\/arcrole\/2008\/consistency-assertion-formula\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/consistency-assertion.xsd#consistency-assertion-formula\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/reference\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-reference.xsd#standard-reference\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/label\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-label.xsd#standard-label\" \/&gt;\r\n  &lt;link:roleRef roleURI=\"http:\/\/www.xbrl.org\/2008\/role\/link\" xlink:type=\"simple\" xlink:href=\"http:\/\/www.xbrl.org\/2008\/generic-link.xsd#standard-link-role\" \/&gt;\r\n  &lt;gen:link xlink:type=\"extended\" xlink:role=\"http:\/\/www.xbrl.org\/2008\/role\/link\"&gt;\r\n  &lt;!-- Formula 1 --&gt;\r\n    &lt;formula:formula id=\"Formula1\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($amount)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula1\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem04&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"amount\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula1\" xlink:to=\"amount\" \/&gt;\r\n    &lt;variable:factVariable id=\"amount\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"amount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"cNamount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n  &lt;!-- Formula 2 --&gt;\r\n    &lt;formula:formula id=\"Formula2\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($amount_accountID_0002)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula2\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem05&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"contextRef_accountID_0002\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula2\" xlink:to=\"contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"contextRef_accountID_0002\" bindAsSequence=\"true\" select=\"\/\/gl:cor-4[contains(text(),'0002')]\/@contextRef\" xlink:type=\"resource\" xlink:label=\"contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:variableArc name=\"amount_accountID_0002\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula2\" xlink:to=\"amount_accountID_0002\" \/&gt;\r\n    &lt;variable:factVariable id=\"amount_accountID_0002\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"amount_accountID_0002\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"cNamount\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"filter_contextRef_accountID_0002\"\/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"4\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"amount_accountID_0002\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n  &lt;!-- Formula 3 --&gt;\r\n    &lt;formula:formula id=\"Formula3\" aspectModel=\"dimensional\" implicitFiltering=\"true\" value=\"sum($f3_amount_accountID_0002)\" source=\"formula:uncovered\" xlink:type=\"resource\" xlink:label=\"Formula3\"&gt;\r\n      &lt;formula:aspects&gt;\r\n        &lt;formula:concept&gt;\r\n          &lt;formula:qname&gt;fr-sample:PrimaryItem06&lt;\/formula:qname&gt;\r\n        &lt;\/formula:concept&gt;\r\n        &lt;formula:explicitDimension dimension=\"fr-sample:Costcategory1\"&gt;\r\n          &lt;formula:member&gt;&lt;formula:qname&gt;fr-sample:DomainMember20&lt;\/formula:qname&gt;&lt;\/formula:member&gt;\r\n        &lt;\/formula:explicitDimension&gt;\r\n      &lt;\/formula:aspects&gt;\r\n    &lt;\/formula:formula&gt;\r\n    &lt;variable:variableArc name=\"f3_accountID_0002\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_accountID_0002\" \/&gt;\r\n    &lt;variable:factVariable id=\"f3_accountID_0002\" bindAsSequence=\"true\" xlink:type=\"resource\" xlink:label=\"f3_accountID_0002\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"1\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"cNaccountID\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"filter_accountID_0002\"\/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"tD_1_cG1\" \/&gt;\r\n    &lt;variable:variableFilterArc complement=\"false\" cover=\"true\" order=\"4\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-filter\" xlink:from=\"f3_accountID_0002\" xlink:to=\"tD_2_cG2\" \/&gt;\r\n    &lt;variable:variableArc name=\"f3_contextRef_accountID_0002\" order=\"2\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"f3_contextRef_accountID_0002\" bindAsSequence=\"true\" select=\"$f3_accountID_0002\/@contextRef\" xlink:type=\"resource\" xlink:label=\"f3_contextRef_accountID_0002\" \/&gt;\r\n    &lt;variable:variableArc name=\"f3_amount_accountID_0002\" order=\"3\" xlink:type=\"arc\" xlink:arcrole=\"http:\/\/xbrl.org\/arcrole\/2008\/variable-set\" xlink:from=\"Formula3\" xlink:to=\"f3_amount_accountID_0002\" \/&gt;\r\n    &lt;variable:generalVariable id=\"f3_amount_accountID_0002\" bindAsSequence=\"true\" select=\"\/\/gl:cor-5[@contextRef=$f3_contextRef_accountID_0002]\" xlink:type=\"resource\" xlink:label=\"f3_amount_accountID_0002\" \/&gt;\r\n  &lt;!-- filters --&gt;\r\n    &lt;cf:conceptName id=\"cNamount\" xlink:type=\"resource\" xlink:label=\"cNamount\"&gt;\r\n      &lt;cf:concept&gt;&lt;cf:qname&gt;gl:cor-5&lt;\/cf:qname&gt;&lt;\/cf:concept&gt;\r\n    &lt;\/cf:conceptName&gt;\r\n    &lt;cf:conceptName id=\"cNaccountID\" xlink:type=\"resource\" xlink:label=\"cNaccountID\"&gt;\r\n      &lt;cf:concept&gt;&lt;cf:qname&gt;gl:cor-4&lt;\/cf:qname&gt;&lt;\/cf:concept&gt;\r\n    &lt;\/cf:conceptName&gt;\r\n    &lt;gf:general id=\"filter_contextRef_accountID_0002\" test=\"@contextRef=$contextRef_accountID_0002\" xlink:type=\"resource\" xlink:label=\"filter_contextRef_accountID_0002\"\/&gt;    \r\n    &lt;gf:general id=\"filter_accountID_0002\" test=\". eq '0002'\" xlink:type=\"resource\" xlink:label=\"filter_accountID_0002\"\/&gt;    \r\n    &lt;df:typedDimension id=\"tD_1_cG1\" test=\"substring(gl:_1,1,3)='cG1'\" xlink:type=\"resource\" xlink:label=\"tD_1_cG1\"&gt;\r\n      &lt;df:dimension&gt;&lt;df:qname&gt;gl:d1&lt;\/df:qname&gt;&lt;\/df:dimension&gt;\r\n    &lt;\/df:typedDimension&gt;\r\n    &lt;df:typedDimension id=\"tD_2_cG2\" test=\"substring(gl:_2,1,3)='cG2'\"  xlink:type=\"resource\" xlink:label=\"tD_2_cG2\"&gt;\r\n      &lt;df:dimension&gt;&lt;df:qname&gt;gl:d2&lt;\/df:qname&gt;&lt;\/df:dimension&gt;\r\n    &lt;\/df:typedDimension&gt; \r\n  &lt;\/gen:link&gt;\r\n&lt;\/link:linkbase&gt;<\/pre>\n<h3>\u5909\u63db\u5f8c\u306eFR\u30a4\u30f3\u30b9\u30bf\u30f3\u30b9\u6587\u66f8<\/h3>\n<pre class=\"lang:xhtml decode:true \" title=\"Converted FR instance\" >&lt;?xml version=\"1.0\" encoding=\"UTF-8\"?&gt;\r\n&lt;!-- Generated by Fujitsu XWand B0234CS --&gt;\r\n&lt;xbrl xmlns:fr-sample=\"http:\/\/www.srcdtest.com\" xmlns:link=\"http:\/\/www.xbrl.org\/2003\/linkbase\" xmlns:gl=\"http:\/\/www.GL.com\" xmlns:iso639=\"http:\/\/www.xbrl.org\/2005\/iso639\" xmlns:xbrldt=\"http:\/\/xbrl.org\/2005\/xbrldt\" xmlns:xbrldi=\"http:\/\/xbrl.org\/2006\/xbrldi\" xmlns:xsi=\"http:\/\/www.w3.org\/2001\/XMLSchema-instance\" xmlns=\"http:\/\/www.xbrl.org\/2003\/instance\" xmlns:iso4217=\"http:\/\/www.xbrl.org\/2003\/iso4217\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" xsi:schemaLocation=\"http:\/\/xbrl.org\/2006\/xbrldi http:\/\/www.xbrl.org\/2006\/xbrldi-2006.xsd\"&gt;\r\n  &lt;link:schemaRef xlink:type=\"simple\" xlink:href=\"..\/frTaxonomy\/FRTaxonomy.xsd\"\/&gt;\r\n  &lt;context id=\"context\"&gt;\r\n    &lt;entity&gt;\r\n      &lt;identifier scheme=\"http:\/\/eipa.jp\"&gt;EIPA&lt;\/identifier&gt;\r\n      &lt;segment&gt;\r\n        &lt;xbrldi:explicitMember dimension=\"fr-sample:Costcategory1\"&gt;fr-sample:DomainMember20&lt;\/xbrldi:explicitMember&gt;\r\n      &lt;\/segment&gt;\r\n    &lt;\/entity&gt;\r\n    &lt;period&gt;\r\n      &lt;instant&gt;2020-11-26&lt;\/instant&gt;\r\n    &lt;\/period&gt;\r\n  &lt;\/context&gt;\r\n  &lt;unit id=\"JPY\"&gt;\r\n    &lt;measure&gt;iso4217:JPY&lt;\/measure&gt;\r\n  &lt;\/unit&gt;\r\n  &lt;fr-sample:PrimaryItem04 precision=\"0\" contextRef=\"context\" unitRef=\"JPY\"&gt;1450&lt;\/fr-sample:PrimaryItem04&gt;\r\n  &lt;fr-sample:PrimaryItem05 precision=\"0\" contextRef=\"context\" unitRef=\"JPY\"&gt;900&lt;\/fr-sample:PrimaryItem05&gt;\r\n  &lt;fr-sample:PrimaryItem06 contextRef=\"context\"&gt;900&lt;\/fr-sample:PrimaryItem06&gt;\r\n&lt;\/xbrl&gt;<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Views: 127\u76ee\u7684 \u73fe\u884c\u306eXBRL GL\u3067\u306f\u3001\u8a73\u7d30\u30c7\u30fc\u30bf\u3092FR\u306b\u96c6\u7d04\u3059\u308b\u305f\u3081\uff1cxbrlinfo>\u8981\u7d20\u304a\u3088\u3073SRCD\u30e2\u30b8\u30e5\u30fc\u30eb(The Summary Reporting Contextual Data (SRCD) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6799,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4206"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4206"}],"version-history":[{"count":19,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4206\/revisions"}],"predecessor-version":[{"id":4252,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/4206\/revisions\/4252"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/6799"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}