@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_0016_00
a skos:Concept ;
ldp:articleContent "제16조(세입세출 결산상 잉여금의 처리) 매 회계연도 세입세출의 결산상 잉여금은 다음 연도의 세입에 이입하여야 한다."@ko ;
ldp:articleName "세입세출 결산상 잉여금의 처리"@ko ;
ldp:enforceDate "2007-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_5459_00000300000000000000 ;
dc:title "세입세출 결산상 잉여금의 처리"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:articleType , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_ordinance .