The UN 2008 SNA recommends that statistical agencies should count "Entertainment, Literary and Artistic Originals (ELAOs)", including theatrical movies, as fixed capital. The Japanese SNA does not account the ELAOs in Intellectual Property Product currently, because of the lack of data resources in Japan. In this paper, we focus on the theatrical movie sector, among ELAOs in Japan. First, we collect and organize information about theatrical movie production. Second, based on that data, we try to estimate the production cost of theatrical movies using the micro data of "Survey of Selected Service Industries" from METI. In spite of our attempt, the estimated production cost data is not stable in compared to the sales of movie productions. Third, we estimate the production of theatrical movies based on the method of net discounted value of profit, which adopted by Soloveichik (2013) using the data of the box-office revenues and the soft sales. As a result, the ratio of the theatrical movie investment to nominal GDP is 0.017% and the ratio of the capital stock of theatrical movie to nominal GDP is 0.16% in 2015 in Japan. Those ratios are considerably lower than the ratios in the US, respectively.
