{ 
  "http://lod.law.go.kr/resource/aritlceType_ADMRUL2000000022226_0020_00" : { 
    "http://www.w3.org/2004/02/skos/core#broaderTransitive" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/articleType"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"
    }
    , { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"
    }
     ] ,
    "http://lod.law.go.kr/property/articleName" : [ { 
      "type" : "literal" ,
      "value" : "자본잉여금" ,
      "lang" : "ko"
    }
     ] ,
    "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ { 
      "type" : "uri" ,
      "value" : "http://www.w3.org/2004/02/skos/core#Concept"
    }
     ] ,
    "http://purl.org/dc/elements/1.1/title" : [ { 
      "type" : "literal" ,
      "value" : "자본잉여금" ,
      "lang" : "ko"
    }
     ] ,
    "http://lod.law.go.kr/property/enforceDate" : [ { 
      "type" : "literal" ,
      "value" : "2014-01-01" ,
      "datatype" : "http://www.w3.org/2001/XMLSchema#dateTime"
    }
     ] ,
    "http://lod.law.go.kr/property/articleContent" : [ { 
      "type" : "literal" ,
      "value" : "제20조(자본잉여금)   ① \u2018자본잉여금\u2019이란 주주와의 자본거래에서 발생하여 자본을 증가시키는 잉여금을 말한다.  \n  ② 자본잉여금에는 주식발행초과금, 자기주식처분이익과 감자차익 등이 포함된다." ,
      "lang" : "ko"
    }
     ] ,
    "http://www.w3.org/2004/02/skos/core#broader" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/articleType"
    }
     ] ,
    "http://lod.law.go.kr/property/hasDivisionCategory" : [ { 
      "type" : "uri" ,
      "value" : "http://lod.law.go.kr/resource/divisionType_2000000022226_00000200000000000000"
    }
     ]
  }
}