Rent expenses on land and buildings

借地借家料

Advertising and promotion expenses

広告宣伝費及び販売促進費

Transportation and storage costs

運送費及び保管費

Freight and packing costs

運賃及び荷造費

Freight and incidental costs

運賃諸掛

Provision for share-based remuneration for directors (and other officers)

役員株式給付引当金繰入額

Legal and other welfare expenses

法定福利及び厚生費

Education and training expenses

教育研修費

Retirement benefits for directors (and other officers)

役員退職慰労金

Provision for retirement benefits for directors (and other officers)

役員退職慰労引当金繰入額