Real estate for sale and development projects in progress

たな卸不動産

Provision of reserve for research and development

研究開発積立金の積立

Reversal of reserve for research and development

研究開発積立金の取崩

Gross profit (loss) – development business

開発事業総利益又は開発事業総損失（△）

Development and research expenses

開発研究費

Amortization of development expenses

開発費償却

Research and development expenses

研究開発費

Cost of sales in development business

開発事業売上原価

Cost of sales of software development

ソフトウエア開発売上原価

Sales of software development

ソフトウエア開発売上高