Accounting of a membership company is to be subject to the corporate accounting practices that are generally accepted as fair and appropriate.
持分会社の会計は、一般に公正妥当と認められる企業会計の慣行に従うものとする。
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membership company
「持分会社」
General partnership companies, limited partnership companies and limited liability companies taken together: the three kinds of company under this Act that are owned by members rather than by shareholders.
Short name set inArticle 575, paragraph (1)