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Why a BS appears on merger day (statutory mechanism, read against the 2015 image), 27 October 2015 (GF); 16 October 2020 (Creatures)

27 October 2015 (GF); 16 October 2020 (Creatures)

ReportedReported by a reliable secondary source, or read carefully from filed documents.

What this is

Statute text: e-Gov API, fetched 1 November 2026 and archived in runs/1 November 2026-Q39/raw-R/: kisoku199.xml sha256 e24c3a63…be79; kisoku188.xml 589c7d05…7385; kaisha799.xml 80d47538…d0b; kaisha440.xml 1d282b3f…3b06. The 27 October 2015 text is not verified.

Where it comes from

Our calculation from other figures in the trainer’s notes:

Show the working
  1. なお、最終貸借対照表の要旨は左記のとおりです。 (官報 2015-10-27 合併公告)
  2. 施行規則199条七号: 前各号に掲げる場合以外の場合 — 最終事業年度に係る貸借対照表の要旨の内容