'発送費' is an account name commonly used in Financial Statements based on JGAAP.
Shipment expenses
Translation: Rental expenses...
Translation: Education and training expenses...
Translation: Medical expenses...
Translation: Increase (decrease) in accounts payable – personnel expenses...
Translation: Other operating expenses...
Translation: Interest and discounts expenses...
Translation: Real estate expenses...
Translation: Operating expenses – all businesses...
Translation: Other general and administrative expenses...
Translation: Operating expenses – gas supply business...
タグ：expenses, Shipment