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一時会計監査人
noun
A provisional accounting auditor appointed by the Board of Auditors if the accounting auditor of a joint-stock company is deficient due to resignation, death, disqualification, etc. The term of office is until the next general meeting of shareholders.
良いお年をお迎え下さい
phrase
(formal) [I, we] wish you a happy new year (literally meet a good year)
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