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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Article>別表第3号表</ref:Article>
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      <ref:Name>建設業法施行規則</ref:Name>
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      <ref:Name>鉄道事業会計規則</ref:Name>
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      <ref:Name>財務諸表等規則ガイドライン</ref:Name>
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      <ref:Article>84</ref:Article>
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      <ref:Publisher>社団法人全国貸金業協会連合会</ref:Publisher>
      <ref:Name>消費者金融業における標準財務諸表様式</ref:Name>
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      <ref:Name>保険業法施行規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
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      <ref:Article>様式第2号</ref:Article>
    </link:reference>
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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>海運企業財務諸表準則</ref:Name>
      <ref:IssueDate>2007-03-15</ref:IssueDate>
      <ref:Article>別表第3号表</ref:Article>
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      <ref:Name>ガス事業会計規則</ref:Name>
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      <ref:Article>別紙様式第3号の2</ref:Article>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Article>別紙様式第12号 2 経理の状況 様式B</ref:Article>
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      <ref:Number>企業会計基準適用指針第9号</ref:Number>
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      <ref:Article>第47条第6項第2号</ref:Article>
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      <ref:Article>別表第2 第1号様式</ref:Article>
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      <ref:Name>海運企業財務諸表準則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>金融商品取引業等に関する内閣府令</ref:Name>
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      <ref:Name>有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則</ref:Name>
      <ref:IssueDate>2007-10-31</ref:IssueDate>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Article>第56条第2項第3号</ref:Article>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2024-03-27</ref:IssueDate>
      <ref:Article>様式第7号</ref:Article>
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      <ref:Name>鉄道事業会計規則</ref:Name>
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      <ref:Name>投資法人の計算に関する規則</ref:Name>
      <ref:IssueDate>2022-03-31</ref:IssueDate>
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      <ref:IssueDate>2022-03-31</ref:IssueDate>
      <ref:Article>第56条第7項</ref:Article>
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      <ref:Name>投資信託財産の計算に関する規則</ref:Name>
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      <ref:Article>第39条第4項第2号</ref:Article>
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      <ref:Article>84</ref:Article>
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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>海運企業財務諸表準則</ref:Name>
      <ref:IssueDate>2007-03-15</ref:IssueDate>
      <ref:Article>別表第1号表</ref:Article>
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      <ref:Article>84</ref:Article>
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      <ref:Publisher>社団法人投資信託協会</ref:Publisher>
      <ref:Name>投資信託に関する会計規則に関する細則</ref:Name>
      <ref:IssueDate>2020-09-11</ref:IssueDate>
      <ref:Article>第2条第1項第12号</ref:Article>
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      <ref:Article>27-14</ref:Article>
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      <ref:Publisher>社団法人全国貸金業協会連合会</ref:Publisher>
      <ref:Name>消費者金融業における標準財務諸表様式</ref:Name>
      <ref:IssueDate>2001-05-10</ref:IssueDate>
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      <ref:Name>財務諸表等規則ガイドライン</ref:Name>
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      <ref:Article>84</ref:Article>
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      <ref:Publisher>国土交通省</ref:Publisher>
      <ref:Name>鉄道事業会計規則</ref:Name>
      <ref:IssueDate>2019-03-29</ref:IssueDate>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2024-03-27</ref:IssueDate>
      <ref:Article>様式第5号</ref:Article>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2024-03-27</ref:IssueDate>
      <ref:Article>第15条第1項第9号</ref:Article>
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      <ref:Publisher>内閣府</ref:Publisher>
      <ref:Name>銀行法施行規則</ref:Name>
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    </link:reference>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2024-03-27</ref:IssueDate>
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      <ref:Name>財務諸表等規則</ref:Name>
      <ref:IssueDate>2024-03-27</ref:IssueDate>
      <ref:Article>第160条第1項第2号及び第161条（参照先：財務諸表等規則第20条第1項）、250条第1項第2号及び251条（参照先：財務諸表等規則第20条第1項）</ref:Article>
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      <ref:Name>財務諸表等規則</ref:Name>
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