The purpose of present study is derive the fact that it is to be noted that lack rules for allowance estimation in Japan. For this purpose, I take up an information disclosure system of a large compensation against a company and focus on recording of expenses of compensation. Then I investigate compensation allowance estimate formalities of Chisso Corporation. Because it is certain that a typical case of large legal action against the pollution disease in Japan is Chisso. Fullness of the disclosure content observe by illustration of three responsible companies of Big-four pollution disease in Japan. Meanwhile, quality of the disclosure content or sufficiency of J-GAAP and IFRS rules show by comparing Chisso's disclosure that applied J-GAAP and BP p.l.c.'s disclosure that applied IFRS.