Technical research expenses

技術研究費

Experimentation and research expenses

試験研究費

Research and development expenses

研究開発費

Reserve for research and development

研究開発積立金

In-process research and development

仕掛研究開発

教育研究・附属事業費用

Education and research and incidental operating expenses

教育研究経費

Education and research expenses

教育研究・附属事業利益又は教育研究・附属事業損失（△）

Education and research and incidental operating profit (loss)

教育研究・附属事業収入

Proceeds from education and research and incidental operation

その他の教育研究・附属事業収入

Other proceeds from education and research and incidental operation