Experimentation and research expenses
試験研究費
JGAAP
Development and research expenses
開発研究費
Technical research expenses
技術研究費
Promotion expenses
販売促進費
Advertising and promotion expenses
広告宣伝費及び販売促進費
Business advertising expenses
事業宣伝費
Agent fee
代理店手数料
Transportation and storage costs
運送費及び保管費
Freight costs
運賃
Rent expenses
賃借料