Reversal of provision for sales returns
返品調整引当金戻入額
JGAAP
Gross profit (loss) – merchandise
商品売上総利益又は商品売上総損失（△）
Research study expenses
調査研究費
Investigation expenses
調査費
Travel, transportation and communication expenses
旅費交通費及び通信費
Travel and communication expenses
旅費及び通信費
Communication and transportation expenses
通信交通費
Real estate related expenses
不動産関連費
Other selling expenses
その他の販売費
Stationery expenses
事務用品費