利益剰余金とは、利益を源泉とする剰余金のことであり、利益準備金とその他利益剰余金に区分されます。その他利益剰余金は、任意積立金、繰越利益剰余金に区分されます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
