<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://lod.law.go.kr/property/divisionCode> "00000900000000000000"^^<http://www.w3.org/2001/XMLSchema#integer> .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2000/01/rdf-schema#label> "편9장절관" .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://lod.law.go.kr/property/divisionName> "결손금처리계산서"@ko .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://lod.law.go.kr/property/divisionName> "이익잉여금처분계산서"@ko .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://lod.law.go.kr/property/divisionName> "이익잉여금처분계산서 및 결손금처리계산서"@ko .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2000000022226_00000900000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .