Office supplies expenses

事務用消耗品費

Vehicle expenses

車両費

Packing and delivery expenses

荷造及び発送費

Shipment expenses

発送費

Experimentation and research expenses

試験研究費

Development and research expenses

開発研究費

Technical research expenses

技術研究費

Repair and maintenance expenses

修繕維持費

Power utilities expenses

動力用水光熱費

Medical expenses

衛生費

Office expenses

事務費

Utilities expenses

水道光熱費

Business advertising expenses

事業宣伝費

Rent expenses

賃借料

Rent expenses on land and buildings

借地借家料

Promotion expenses

販売促進費

Advertising and promotion expenses

広告宣伝費及び販売促進費

Legal and other welfare expenses

法定福利及び厚生費

Legal welfare expenses

法定福利費

Amortization of development expenses

開発費償却

Fee expenses

支払報酬