@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix ldc: .
@prefix rdfs: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL5459_0005_00
a skos:Concept ;
ldp:articleContent "제5조(자본의 정리구분) 특별회계의 자본은 고유자본, 자본잉여금, 이익잉여금으로 구분한다."@ko ;
ldp:articleName "자본의 정리구분"@ko ;
ldp:enforceDate "2007-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_5459_00000300000000000000 ;
dc:title "자본의 정리구분"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:articleType .