<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://lod.law.go.kr/property/divisionName> "결산"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2000/01/rdf-schema#label> "편30002장절관" .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://lod.law.go.kr/property/divisionCode> "03000200000000000000"^^<http://www.w3.org/2001/XMLSchema#integer> .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://lod.law.go.kr/property/divisionName> "감독회계의 적용범위"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://lod.law.go.kr/property/divisionName> "회 계"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000174782_03000200000000000000> <http://lod.law.go.kr/property/divisionName> "충당금 및 준비금의 적립"@ko .