研修費

Training expenses

支払手数料

Commission expenses

採用費

Recruiting expenses

外注費

Outsourcing expenses

募集費

Offering expenses

株式報酬費用

Share-based remuneration expenses

賃借料

Rent expenses

事務委託費

Administrative outsourcing expenses

地代家賃

Rent expenses on land and buildings

施設使用料

Facility expenses

借地借家料

Rent expenses on land and buildings

給料手当及び福利費

Salaries and allowances and welfare expenses

法定福利及び厚生費

Legal and other welfare expenses

人件費

Personnel expenses

研究開発費

Research and development expenses

法定福利費

Legal welfare expenses

消耗品費

Supplies expenses

不動産賃借料

Rent expenses on real estate

修繕費

Repair expenses

福利厚生費

Welfare expenses

退職給付費用

Retirement benefit expenses