'荷造及び発送費' is an account name commonly used in Financial Statements based on JGAAP.
Packing and delivery expenses
Translation: 荷造及び発送費...
Translation: Selling, general and administrative expenses...
Translation: Packing expenses...
Translation: Salaries and allowances and welfare expenses...
Translation: Legal and other welfare expenses...
Translation: Education and training expenses...
Translation: Interest and discounts expenses...
Translation: Sales and administrative expenses...
Translation: Other general and administrative expenses...
Translation: Primary operating revenue and expenses...
タグ：and, delivery, expenses, Packing