<rdf:RDF
  xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
  xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
  xmlns:owl="http://www.w3.org/2002/07/owl#"
  xmlns:skos="http://www.w3.org/2004/02/skos/core#"
  xmlns:xl="http://www.w3.org/2008/05/skos-xl#"
  xmlns:rdag1="http://RDVocab.info/ElementsGr1/"
  xmlns:rda="http://RDVocab.info/ElementsGr2/"
  xmlns:rdaa="http://rdaregistry.info/Elements/a/"
  xmlns:frbrent="http://RDVocab.info/uri/schema/FRBRentitiesRDA/"
  xmlns:foaf="http://xmlns.com/foaf/0.1/"
  xmlns:ndl="http://ndl.go.jp/dcndl/terms/"
  xmlns:dct="http://purl.org/dc/terms/"
>
<skos:Concept rdf:about="http://id.ndl.go.jp/auth/ndlsh/01129809">
	<dct:modified>2026-02-13T12:33:47</dct:modified>
	<dct:created>2008-07-07</dct:created>
	<xl:prefLabel>
		<rdf:Description>
			<xl:literalForm>貸倒れ引当金</xl:literalForm>
			<ndl:transcription xml:lang="ja-Kana">カシダオレヒキアテキン</ndl:transcription>
			<ndl:transcription xml:lang="ja-Latn">Kashidaorehikiatekin</ndl:transcription>
		</rdf:Description>
	</xl:prefLabel>
	<rdfs:label>貸倒れ引当金</rdfs:label>
	<xl:altLabel>
		<rdf:Description>
			<xl:literalForm>貸倒引当金</xl:literalForm>
		</rdf:Description>
	</xl:altLabel>
	<xl:altLabel>
		<rdf:Description>
			<xl:literalForm>Loan loss reserves</xl:literalForm>
		</rdf:Description>
	</xl:altLabel>
	<dct:source>売掛金・貸倒引当金 / 広田潤 著</dct:source>
	<dct:source>広辞苑 第6版</dct:source>
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	<owl:sameAs rdf:resource="http://id.ndl.go.jp/auth/ndlsh/貸倒れ引当金"/>
	<skos:relatedMatch rdf:resource="http://id.ndl.go.jp/class/ndlc/DH536"/>
	<skos:relatedMatch rdf:resource="http://id.ndl.go.jp/class/ndc10/336.94"/>
	<skos:relatedMatch rdf:resource="http://id.ndl.go.jp/class/ndc9/336.94"/>
	<skos:broader rdf:resource="http://id.ndl.go.jp/auth/ndlsh/00563184" rdfs:label="引当金"/>
	<skos:closeMatch rdf:resource="http://id.loc.gov/authorities/subjects/sh89002846"/>
	<skos:related rdf:resource="http://id.ndl.go.jp/auth/ndlsh/01127200" rdfs:label="貸倒れ"/>
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