Gross profit (loss) – real estate sales
不動産売上総利益又は不動産売上総損失（△）
Gross profit (loss) – finished goods
製品売上総利益又は製品売上総損失（△）
Gross profit (loss) – merchandise
商品売上総利益又は商品売上総損失（△）
Reversal of provision for sales returns
返品調整引当金戻入額
Reversal of unrealized income on installment sales
割賦販売未実現利益戻入額
Provision of unrealized income on installment sales
割賦販売未実現利益繰入額
Gross profit (loss) – net
差引売上総利益又は差引売上総損失（△）
Gross profit (loss)
売上総利益又は売上総損失（△）
Other personnel expenses
その他の人件費
Provision for sales returns
返品調整引当金繰入額
Selling expenses
販売費
Other selling expenses
その他の販売費
Real estate related expenses
不動産関連費
Communication and transportation expenses
通信交通費
Travel and communication expenses
旅費及び通信費
Travel, transportation and communication expenses
旅費交通費及び通信費
Investigation expenses
調査費
Research study expenses
調査研究費
Book and printing expenses
図書印刷費
Print expenses
印刷費
Book expenses
図書費