This announcement is a separate document:
セーラー万年筆：営業外収益（助成金収入）及び特別損失（固定資産除却損）の計上に関するお知らせ
Sailor Pen: Announcements of individual stocks regarding recognition of non-operating income (subsidy income) and special losses (depreciation losses on fixed assets)
The translation is provided by third-party software.
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