A theme concerning changes in the scope of consolidation specific to certain legal entities, covering the consolidation of Cosmo Oil Sales Hokkaido Company, its subsequent exclusion from the scope of consolidation following an absorption-type merger, and the transition of Akita Wind Power Research Institute from a consolidated subsidiary to an equity-method affiliate. It is a one-time organizational and accounting event in which multiple changes in the scope of consolidation are disclosed continuously in the same thread.