| Wholesale/retail and product brokerage services (G) | Wholesale and retail (45~47) | Costs for purchasing agricultural, forestry, fishery, special products, fuel costs, and expenses for purchasing miscellaneous goods (canteen, food purchases, snack expenses, etc.) |
| Transportation service (H) | Transportation and warehousing (49~52) | Transportation costs (train, intercity bus, etc.) and toll gate fees |
| Restaurants and accommodation services (I) | Accommodation and restaurant business (55~56) | Food and beverage expenses (restaurant and cafe) and lodging expense |
| Arts, sports, and leisure services (R) | Service industry related to arts, sports, and leisure (90~91) | Facility entrance fee (art museum, recreational forest, etc.) and travel agency expenditure |