Reversal of provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金戻入額

Reversal of provision for loss on business of subsidiaries and associates

関係会社事業損失引当金戻入額

Gain on sales of property, plant and equipment

有形固定資産売却益

Gain on liquidation of subsidiaries and associates

関係会社清算益

Loss on sales and retirement of non-current assets

固定資産除売却損

Reversal of provision for retirement benefits for directors (and other officers)

役員退職慰労引当金戻入額

Insurance claim and dividend income

受取保険金及び配当金

Rental income from land and buildings

受取地代家賃

Book and printing expenses

図書印刷費

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

Packing and delivery expenses

荷造及び発送費

Experimentation and research expenses

試験研究費

Development and research expenses

開発研究費

Repair and maintenance expenses

修繕維持費

Packing and transportation costs

荷造運搬費

Rent expenses on land and buildings

借地借家料

Advertising and promotion expenses

広告宣伝費及び販売促進費

Transportation and storage costs

運送費及び保管費

Freight and packing costs

運賃及び荷造費