顧問料
Consulting expenses
支払報酬
Fee expenses
開発費償却
Amortization of development expenses
開業費償却
Amortization of business commencement expenses
のれん償却額
Amortization of goodwill
地代家賃
Rent expenses on land and buildings
賃借料
Rent expenses
外注費
Outsourcing expenses
支払手数料
Commission expenses
業務委託費
Outsourcing expenses
販売促進費
Promotion expenses
広告宣伝費及び販売促進費
Advertising and promotion expenses
株式報酬費用
Share-based remuneration expenses
法定福利及び厚生費
Legal and other welfare expenses
雑給
Other salaries
役員退職慰労金
Retirement benefits for directors (and other officers)
退職給付引当金繰入額
Provision for retirement benefits
退職金
Retirement payments
役員報酬及び給料手当
Remuneration, salaries and allowances for directors (and other officers)
報酬及び給料手当
Remuneration, salaries and allowances
従業員給料及び手当
Employees’ salaries and allowances