<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002
\n\u4eca\u9031\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u306e\u5229\u76ca\u6e96\u5099\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u6bce\u5e74\u3001\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u5229\u76ca\u6e96\u5099\u91d1\u306e\u7a4d\u307f\u7acb\u3066\u304c\u5fc5\u8981\u3068\u304a\u4f3a\u3044\u3057\u305f\u306e\u3067\u3059\u304c\u3001\u3044\u304f\u3089\u3050\u3089\u3044\u306e\u91d1\u984d\u3092\u7a4d\u307f\u7acb\u3066\u308b\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09
\n\u30e1\u30ad\u30b7\u30b3\u5546\u4e8b\u4f1a\u793e\u4e00\u822c\u4f1a\u793e\u6cd5\uff08LEY GENERAL DE SOCIEDADES MERCANITLES\uff09\u306e20\u6761\u306b\u3001\u5229\u76ca\u6e96\u5099\u91d1\u306b\u95a2\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

Art\u00edculo 20.- Salvo por la sociedad por acciones simplificada, de las utilidades netas de toda sociedad, deber\u00e1 separarse anualmente el cinco por ciento, como m\u00ednimo, para formar el fondo de reserva, hasta que importe la quinta parte del capital social.<\/p>\n

 <\/p>\n

\u7b2c20\u6761 – \u4f1a\u793e\u306e\u7d14\u5229\u76ca\u306e\u3046\u3061\u3001\u5358\u7d14\u5316\u3055\u308c\u305f\u682a\u5f0f\u4f1a\u793e\u3092\u9664\u3044\u3066\u3001\u305d\u308c\u306f\u682a\u5f0f\u8cc7\u672c\u306e5\u5206\u306e1\u306b\u9054\u3059\u308b\u307e\u3067\u3001\u7a4d\u7acb\u91d1\u3092\u5f62\u6210\u3059\u308b\u305f\u3081\u306b\u5c11\u306a\u304f\u3068\u30825\u30d1\u30fc\u30bb\u30f3\u30c8\u305a\u3064\u7a4d\u307f\u7acb\u3066\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n

\u4e0a\u8a18\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u4f1a\u793e\u306e\u7d14\u5229\u76ca\u300d\u3068\u306f\u3001\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u8cc7\u672c\u91d1\u304c\u30015\u5206\u306e\uff11\u306b\u306a\u308b\u307e\u3067\u306f\u3001\u5229\u76ca\u6e96\u5099\u91d1\u3092\u6bce\u5e74\u3001\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u306e\uff15\uff05\u3092\u7a4d\u307f\u7acb\u3066\u3066\u3044\u304f\u5fc5\u8981\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3053\u308c\u3089\u306e\u6570\u5b57\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306e\u307f\u306a\u3089\u305a\u3001\u5e74\u6b21\u682a\u4e3b\u7dcf\u4f1a\u306e\u8b70\u4e8b\u9332\u306b\u3057\u3063\u304b\u308a\u3068\u8a18\u8ff0\u3057\u3001\u53d6\u7de0\u5f79\u4f1a\u3067\u627f\u8afe\u3055\u308c\u308b\u7fa9\u52d9\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

\u5e74\u6b21\u682a\u4e3b\u7dcf\u4f1a\u306f\u3001\u6bce\u5e74\uff14\u6708\u672b\u304c\u671f\u9650\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u4e0a\u8a18\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u6cd5\u5f8b\u3067\u3057\u3063\u304b\u308a\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u884c\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u304b\u3089\u3068\u8a00\u3063\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u306a\u308b\u4e8b\u4f8b\u306f\u307b\u3068\u3093\u3069\u5fa1\u5ea7\u3044\u307e\u305b\u3093\u3002
\n\u4f46\u3057\u3001\u6cd5\u5f8b\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u3057\u3066\u3057\u3063\u304b\u308a\u3068\u4f1a\u8a08\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u304a\u304f\u65b9\u304c\u3044\u3044\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9
\n\u6e21\u8fba\u5bdb<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

\u3010WIKI-INVESTMENT\u306e\u3054\u7d39\u4ecb\u3011<\/p>\n

\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\u3092\u5b9f\u73fe\uff01\uff01\u300eWIKI-INVESTMENT\u300f\u30aa\u30fc\u30d7\u30f3<\/p>\n

\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u306b\u3054\u611b\u8aad\u3044\u305f\u3060\u3044\u305f\u5f0a\u793e\u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u300f\u30b7\u30ea\u30fc\u30ba\u8a0814\u518a24\u30ab\u56fd\uff08\u5408\u8a08\u91d1\u984d101,706\u5186\u76f8\u5f53\uff09\u306e\u5185\u5bb9\u304c\u3001\u3055\u3089\u306b\u30de\u30ec\u30fc\u30b7\u30a2\u30fb\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3082\u52a0\u308f\u308a\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u751f\u307e\u308c\u5909\u308f\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u672c\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u300eWIKI-INVESTMENT\u300f\u306e\u30aa\u30fc\u30d7\u30f3\u3092\u8a18\u5ff5\u3057\u307e\u3057\u3066\u3001\u4eca\u306a\u3089\u5404\u56fd\u306e2\u7ae0\u5206\uff08\u7b2c1\u7ae0\u3068\u7b2c2\u7ae0\uff09\u3092\u767b\u9332\u4e0d\u8981\u3067\u304a\u8a66\u3057\u3044\u305f\u3060\u3051\u307e\u3059\uff08\u3082\u3061\u308d\u3093\u7121\u6599\u3067\u3059\uff09\u3002<\/p>\n

\u3055\u3089\u306b\u3001\u3059\u3079\u3066\u306e\u5185\u5bb9\u3092\u4e00\u5ea6\u898b\u305f\u3044\u3068\u3044\u3046\u58f0\u306b\u5fdc\u3048\u307e\u3057\u3066\u3001\u7121\u6599\u4f1a\u54e1\u767b\u9332\u3092\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u300124\u6642\u9593\u3067\u63b2\u8f0930\u304b\u56fd\u306e\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u7121\u6599\u767b\u9332\u306f\u3001\u4e0b\u8a18\u306eURL\u3088\u308a\u305f\u3063\u305f1\u5206\u3067\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

http:\/\/wiki-investment.com\/<\/a><\/p>\n

\uff08\u306a\u304a\u3001\u95b2\u89a7\u3059\u308b\u969b\u306f\u3001PC\u3067\u306e\u5229\u7528\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\uff09<\/p>\n

\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u3001\u30e1\u30fc\u30eb\u3067\u7121\u6599\u554f\u3044\u5408\u308f\u305b\u304c\u53ef\u80fd\u3067\u3059\uff01\uff01\uff01<\/p>\n

(\u500b\u5225\u3001\u5177\u4f53\u7684\u6848\u4ef6\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u3001\u5225\u9014\u3001\u6709\u6599\u30b5\u30fc\u30d3\u30b9\u3082\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u3002)<\/p>\n

 <\/p>\n

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