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issue is encountered and discussed greatly in practice. We are of the
opinion that the institution of contribution or addition of receivables as
capital, which has been commenced to be applied in a more reliable
method either with the Ministry opinion or the practices of the Registry
of Commerce, will be well grounded in time, with the increase of
transactions and the precedents to be formed and the discussions
regarding this issue will be unified around certain opinions.
COMMERCIAL LAW
47