text: a) As described in Note 2(b), effective April 1, 2003, Nissan Motor Manufacturing (UK) Ltd., a consolidated subsidiary, implemented early 
  adoption of a new accounting standard for retirement benefits in the United Kingdom. The effect of this change was to decrease operating 
  income in the “Europe” segment by ¥1,686 million for the year ended March 31, 2004 as compared with the corresponding amount which 
  would have been recorded if the previous method had been followed. 
  
  b) As described in Note 2(c), effective April 1, 2003, the Company and its domestic consolidated subsidiaries changed their method of 
  accounting for noncancelable lease transactions which transfer substantially all risks and rewards associated with the ownership of assets, 
  from accounting for them as operating leases, to finance leases. The effect of this change was to decrease sales and operating expenses in 
  the “Japan” segment by ¥17,943 million and ¥39,534 million, respectively, and to increase operating income and total assets in the “Japan” 
  segment by ¥21,591 million and ¥137,184 million, respectively, for the year ended March 31, 2004 as compared with the corresponding 
  amounts which would have been recorded if the previous method had been followed. 