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Article 101-8Amount Required to Be Reported as Capital Reserves

第百一条の八(資本準備金等として計上すべき額)

The amount that is required to be reported as capital reserves at the time of entity conversion and necessary particulars otherwise relevant to accounting in connection with entity conversion are specified by Cabinet Office Order.

組織変更に際して資本準備金として計上すべき額その他組織変更に際しての計算に関し必要な事項は、内閣府令で定める。

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