Business office tax
事業所税
Medical expenses
衛生費
Power utilities expenses
動力用水光熱費
License fee
特許権使用料
Repair and maintenance expenses
修繕維持費
Technical research expenses
技術研究費
Development and research expenses
開発研究費
Experimentation and research expenses
試験研究費
Shipment expenses
発送費
Freight-out
発送運賃