開業費償却
Amortization of business commencement expenses
Amortization of business commencement expenses
Amortization of development expenses
Fee expenses
Consulting expenses
Research and development expenses
Employees’ salaries
Employees’ bonuses
Employees’ salaries and bonuses
Employees’ salaries and allowances
Remuneration, salaries and allowances
Remuneration, salaries and allowances for directors (and other officers)
Retirement payments
Provision for retirement benefits
Retirement benefits for directors (and other officers)
Personnel expenses
Other salaries
Legal and other welfare expenses
Salaries and bonuses
Salaries and allowances
Salaries, allowances and bonuses
Salaries and allowances and welfare expenses