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Article 26Enhancement of Equity Capital

第二十六条(自己資本の充実)

In order to enhance the equity capital of small and medium-sized enterprises and thereby contribute to strengthening their management base, the State is to take the necessary measures, including development of a system to facilitate investment in small and medium-sized enterprises, rationalization of the tax burden, and other measures.

国は、中小企業の自己資本の充実を図り、その経営基盤の強化に資するため、中小企業に対する投資の円滑化のための制度の整備、租税負担の適正化その他の必要な施策を講ずるものとする。

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