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Manufacturing overhead:
Japanese Commercial Code
is a collection of laws that governs commercial transactions in Japan, including company law, commercial paper, and bankruptcy proceedings.
Holder
An individual or entity that possesses a negotiable instrument, such as a check or promissory note, and has the right to enforce it.
Bearer
Pertaining to negotiable instruments, it refers to the individual possessing the document entitled to the rights therein.
Instrument
A legal document formally evidencing a right or obligation, such as contracts, wills, or promissory notes.
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