Operating gross profit (loss)
営業総利益又は営業総損失（△）
日本基準
Selling expenses
販売費
Operating profit (loss) – all businesses
全事業営業利益又は全事業営業損失（△）
Provision for sales returns
返品調整引当金繰入額
Other personnel expenses
その他の人件費
Gross profit (loss)
売上総利益又は売上総損失（△）
Gross profit (loss) – net
差引売上総利益又は差引売上総損失（△）
Provision of unrealized income on installment sales
割賦販売未実現利益繰入額
Reversal of unrealized income on installment sales
割賦販売未実現利益戻入額
Reversal of provision for sales returns
返品調整引当金戻入額
Gross profit (loss) – merchandise
商品売上総利益又は商品売上総損失（△）
Research study expenses
調査研究費
Investigation expenses
調査費
Travel, transportation and communication expenses
旅費交通費及び通信費
Travel and communication expenses
旅費及び通信費
Communication and transportation expenses
通信交通費
Real estate related expenses
不動産関連費
Other selling expenses
その他の販売費
Stationery expenses
事務用品費
Office supplies expenses
事務用消耗品費
Vehicle expenses
車両費