施設使用料
Facility expenses
JGAAP
業務委託費
Outsourcing expenses
借地借家料
Rent expenses on land and buildings
支払手数料
Commission expenses
外注費
Outsourcing expenses
賃借料
Rent expenses
地代家賃
Rent expenses on land and buildings
従業員給料及び手当
Employees’ salaries and allowances
報酬及び給料手当
Remuneration, salaries and allowances
役員報酬及び給料手当
Remuneration, salaries and allowances for directors (and other officers)