Training expenses
研修費
Education and training expenses
教育研修費
Consulting expenses
顧問料
Fee expenses
支払報酬
Amortization of development expenses
開発費償却
Amortization of goodwill
のれん償却額
Legal and other welfare expenses
法定福利及び厚生費
Other salaries
雑給
Retirement benefits for directors (and other officers)
役員退職慰労金
Retirement payments
退職金
Provision for retirement benefits
退職給付引当金繰入額
Commission expenses
支払手数料
Outsourcing expenses
業務委託費
Legal welfare expenses
法定福利費
Share-based remuneration expenses
株式報酬費用
Remuneration, salaries and allowances for directors (and other officers)
役員報酬及び給料手当
Remuneration, salaries and allowances
報酬及び給料手当
Employees’ salaries and bonuses
従業員給料及び賞与
Employees’ bonuses
従業員賞与
Employees’ salaries
従業員給料
Bonuses and allowance
賞与及び手当