資本剰余金とは、資本性の剰余金のことであり、資本準備金と資本準備金以外の資本剰余金（その他資本剰余金）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.
