Provision for sales returns
返品調整引当金繰入額
Selling expenses
販売費
Other selling expenses
その他の販売費
Real estate related expenses
不動産関連費
Communication and transportation expenses
通信交通費
Travel and communication expenses
旅費及び通信費
Travel, transportation and communication expenses
旅費交通費及び通信費
Investigation expenses
調査費
Research study expenses
調査研究費
Book and printing expenses
図書印刷費