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準備金 - Wikipedia
http://ja.wikipedia.org/wiki/%E6%BA%96%E5%82%99%E9%87%91
法定準備金 - 野村證券
http://www.nomura.co.jp/terms/search/h_junbikin.html
資本準備金 とは - 会計用語
http://www.weblio.jp/content/%E8%B3%87%E6%9C%AC%E6%BA%96%E5%82%99%E9%87%91
