On June 30, 2010, The Accounting Standards Board of Japan （ASBJ） announced ASBJ Statement No.25, Accounting Standard for Presentation of Comprehensive Income. According to the accounting standards, the comprehensive income of a listed company should be disclosed in the consolidated statement of comprehensive income. This study verifies how the relationship between distributable amounts in non-consolidated statements and other comprehensive income affect a company’s changes in dividend amounts. This paper demonstrates that when the distributable amount is a large amount, other comprehensive income, whether it is positive and negative, would strongly influence the changes in dividend amounts.