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SEC-registered US tranche   SEC-required disclosure of foreign assets   SECによるルール144Aの導入   SECの「残高」の定義   SECのガイドラインに反する   SECの主任会計官   SECの主任会計官室   SECの企業財務局   SECの会計基準を満たす   SECの告訴   SECの法規執行責任者   SECの規制の強化   SECの規則   SECの開示要求   SECへの届出書   SECカバレッジ   SECコンセプト・リリース   SECスタッフ会計公報   SECドケット   SEC付属明細表   SEC会計   SEC会計連続通牒   SEC基準   SEC基準連結ベースの   SEC手数料   SEC登録の米国トランシュ   SEC登録会社   SEC自己資本規制比率基準   SEDOL   SEEBOARD plc   SEIHYO   SEIJO   SEIJO CORPORATION   SEIKO CHEMICAL   SEIKO CORPORATION   SEIKO ELECTRIC   SEIWA CORPORATION   SEIWA ELECTRIC   SEIWA SANGYO   SEKICHU   SEKIDO   SEKONIC   SEM   SEPON   SERPS   SESC委員長（金融庁）   SESC委員（金融庁）   SET has moved in a narrow band   SETA CORPORATION   SETOUCHI BANK   SET指数は狭いボックス圏内の動きとなっている   SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets   SFAS No. 114「貸出金の減損に関する債権者の会計」   SFAS No. 115に基づく正味未実現利益   SFAS No. 123「株式基準の報奨に関する会計」   SFAS No.109「法人税等の会計処理」   SFAS No.115 accounting for certain investments in debt and equity securities   SFAS No.115「債券と持ち分証券への特定の投資に関する会計処理」   SFAS statements   SFAS96 Implementation Task Force   SFAS基準書　   SFAS第115号有価証券投資に関する会計基準   SFAS第144号「長期性資産の減損又は処分に関する会計処理」   SFAS第60号「保険会社における会計処理と報告」を適用する   SFAS第96号実施特別チーム   SFAS第XX号の採用   SFAS第XX号を公表する   SFAによる祖父条項の適用を申請する   SFA実務家委員会   SFマーク   SG symbol   SG&A as a percentage of sales   SG&A expenses rose XX% YoY   SG&A expenses were curbed   SGの記号   SGマーク   SHAKLEE JAPAN   SHIBAURA ELECTRONICS   SHIBAZAKI SEISAKUSHO   SHIGA BANK   SHIGEMATSU WORKS   SHIGI SHIPBUILDING   SHIKIBO   SHIKIBO LTD.   SHIMANO INC.   SHIMIZU   SHIN-HOKOKU STEEL   SHINAGAWA FUEL   SHINDEN   SHINGAKUKAI   SHINKAWA LTD.   SHINKIGOUSEI   SHINKO GYORUI LTD.   SHINMEI ELECTRIC   SHINPO   SHINSEIDO   SHINSHU JUSCO   SHINWA NAIKO KAIUN   SHIRAISHI   SHIRAISHI CORPORATION   SHIZUOKA SUBARU MOTOR   SHOKUBUN   SHOKUSAN BANK   SHOWA INFORMATION SYSTEMS   SHOWA PHARMACEUTICAL   SHiDAX   SIAC   SIB rule   SIBOR   SIC   SIC pronouncements   SIC-1 Consistency—Different Cost Formulas for Inventories   SIC-10 Government Assistance—No Specific Relation to Operating Activities   SIC-11 Foreign Exchange—Capitalisation of Losses Resulting from Severe Currency Devaluations   SIC-12 Consolidation _ Special Purpose Entities   SIC-13 Jointly Controlled Entities- Non-Monetary Contributions by Venturers   SIC-15 Operating Leases- Incentives   SIC-17 Equity—Costs of an Equity Transaction   SIC-18 Consistency—Alternative Methods   SIC-19 Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29   SIC-2 Consistency—Capitalisation of Borrowing Costs   SIC-20 Equity Accounting Method—Recognition of Losses   SIC-21 Income Taxes- Recovery of Revalued Non-Depreciable Assets   SIC-24 Earnings Per Share—Financial Instruments and Other Contracts that May Be Settled in Shares   SIC-25 Income Taxes- Changes in the Tax Status of an Enterprise or its Shareholders   SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease   SIC-29 Service Concession Arrangements: Disclosures   SIC-3 Elimination of Unrealised Profits and Losses on Transactions with Associates   SIC-30 Reporting Currency—Translation from Measurement Currency to Presentation Currency   SIC-31 Revenue-Barter Transactions Involving Advertising Activities   SIC-32 Intangible Assets - Web Site Costs   SIC-32 Intangible Assets-Web Site Costs   SIC-33 Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests   SIC-5 Classification of Financial Instruments—Contingent Settlement Provisions   SIC-6 Costs of Modifying Existing Software   SIC-7 Introduction of the euro   SIC-8 First-time Application of IASs as the Primary Basis of Accounting   SICの規定   SIC第10号「政府援助-営業活動と個別の関係のない場合」   SIC第11号「外国為替−激しい通貨下落によって生じた損失の資産化」   SIC第12号「連結—特別目的事業体」   SIC第13号「共同支配企業−共同支配投資企業による非貨幣性資産の拠出」   SIC第14号「有形固定資産−資産項目の減損又は滅失に対する補償」   SIC第15号「オペレーティング・リース−インセンティブ」   SIC第16号「株式資本−買い戻された自社の資本性」   SIC第17号「資本−資本取引のコスト」   SIC第18号「首尾一貫性−代替的処理方法」   SIC第19号「報告通貨−IAS第21号及びIAS第29号による財務諸表の測定及び表示」   SIC第1号「首尾一貫性−棚卸資産についての異なった原価算定方式」   SIC第20号「持分法−損失の認識」   SIC第21号「法人所得税−再評価された非減価償却資産の回収」   SIC第23号「有形固定資産−大規模な検査又は修繕のコスト」   SIC第24号「1株当たり利益−株式で決済される可能性のある金融商品又はその他の契約」   SIC第25号「法人所得税−企業又はその株主の課税上の地位の変化」   SIC第27号「リースの法的形式を伴う取引の実質の評価」   SIC第29号「サービス委譲契約：開示」   SIC第2号「首尾一貫性−借入費用の資産化」   SIC第30号「報告通貨−測定通貨から表示通貨への換算」   SIC第31号「収益−宣伝サービスを伴うバーター取引」   SIC第32号「無形資産−ウエブサイト費用」   SIC第33号「連結及び持分法−潜在的議決権及び所有者持分の配分」   SIC第3号「関連会社との取引による未実現損益の消去」   SIC第5号「金融商品の分類−条件付決済条項」   SIC第6号「既存のソフトウエアの修正コスト」   SIC第7号「ユーロの導入」   SIC第8号「会計処理の主要な基礎としてのIASの初度適用」   SIC解釈指針案   SIC解釈指針第32号「無形資産−ウェブサイトのコスト」   SID   SIGMA KOKI   SIGN   SIMEX   SIMEXにハンセン指数先物を上場する   SIMEXの証拠金   SITC   SIV   SIV crisis   SIV liquidation   SIVの清算   SIV危機   SIV（仕組み投資会社）   SJM   SKA Index   SKA株価指数   SKA株式指標   SKテレコム   SMC   SMC Corp.   SMI Index   SMILE   SMI株式指数   SMK   SMK Corp.   SMM   SNIF   SNT Corp.   SOFTBANK CORP.   SOGO DENKI   SOKEN   SONEC   SONY   SOP aborted   SOPの廃止   SOTETSU KIGYO   SPA   SPACE   SPAN-based margining   SPANCRETE   SPANCRETE CORPORATION   SPANによる証拠金決済   SPC Electronics Corp.   SPEL   SPI株価指数   SPK   SPK Corp.   SPOT   SPS   SP広告   SP表   SQ   SRA   SRDS   SRIC Corp.   SRL Inc.   SRO   SRサンツアー   SSI   STAGS   STAMINA FOODS INC.   STARTS   STC Corp.   STEAK MIYA   STEP   STIは一部の優良株の比重が高い   STOXX   STOXX Europe 600 Index   STOXXヨーロッパ600指数   STP   STマーク   SUB-P   SUGIMOTO & CO.   SUIDO KIKO   SUKEGAWA ELECTRIC   SUMIYA   SUN LIFE   SUN-LIFE CORPORATION   SUN-WA TECHNOS   SUNDAY   SUNDRUG   SURF FRN   SURFに対する需要は減少しているようだ   SURFセクターは閑散だった   SURUGA   SWIFT   SWING   SYCOM   Saatchi & Saatchi Advertising K.K.   Saba-gun   Sabae City   Sabena Belgian World Airlines   Sada-cho   Sadamitsu-cho   Sado Steam Ship   Sado-gun   Sadowara-cho   SaeHan Industries Inc.   Saehan Media Corporation   Saehan Merchant Banking Corp.   Saeki-cho   Saeki-gun   Saeki-ku   Safeguards Division   Safety Association of Contraction and Loading Vehicles   Safety Department   Safety Division   Safety Standards Division   Safety Training Institute   Saga City   Saga Medical School   Saga University   Saga-cho   Saga-gun   Sagae City   Sagamihara City   Sagamiko-machi   Saganoseki-machi   Sagara-cho   Sagara-mura   Sai-mura   Saigawa-machi   Saigo-cho   Saigo-son   Saihaku-cho   Saihaku-gun   Saijo City   Saijo-cho   Saikai-cho   Saiki City   Saiki-cho   Sailor Pen   Saint Christopher and Nevis   Saint Lawrence Seaway Development Corporation   Saint Lucia   Saint Marc   Saint-Simonism   Saison Life Insurance   Saison Museum of Art   Saita-cho   Saitama CTV Kyosai   Saitama Institute of Technology   Saitama Medical School   Saitama University   Saito City   Saiwai-ku   Saji-son   Saka-cho   Sakado City   Sakae-ku   Sakae-machi   Sakae-mura   Sakahogi-cho   Sakai City   Sakai Moving Service   Sakai-cho   Sakai-gun   Sakai-machi   Sakai-mura   Sakaide City   Sakaigawa-mura   Sakaiminato City   Sakaki-machi   Sakakita-mura   Sakamoto-mura   Sakashita-cho   Sakata City   Sakata Inx Corp.   Sakata Seed Corp.   Sakata-gun   Sakauchi-mura   Sakawa-cho   Sakegawa-mura   Sakito-cho   Saku City   Saku-machi   Sakugi-son   Sakuma-cho   Sakura Bank   Sakura City   Sakura Project Japan   Sakurae-cho   Sakuragawa-mura   Sakurai City   Sakurajima-cho   Sakushin-Gakuin University   Sakuto-cho   Sakuyo College of Music   Sakyo-ku   Salamat-Po Kai Philippine-Japan Scholarship Association   Sales Promotion Division   Sales of Goods Act   Sales with a Guaranteed Minimum Resale Value   Sallie Mae   Sallie Mae debenture   Salomon Brothers   Salomon Brothers Asia Ltd.   Salomon-Russel Global Equity Index   Salvation Army   Sam Whan Corporation   Sam Yang Merchant Banking Corp.   Sam-Sam Merchant Bank   Samani-cho   Samani-gun   Sambongi-cho   Sambu-gun   Sambu-machi   Samdo Corporation   Samegawa-mura   Samick Corporation   Samizu-mura   Sammi Corporation   Sampoku-machi   Sampyo Works Ltd.   Samsung Aerospace Ind. Ltd.   Samsung Corporation   Samuelson test   Samuelson-Hicks Type   Samukawa-machi   Samurai Bond   Samurai sales   San Francisco peace treaty   San Paulo Stock Exchange   San Remo Conference   San-Mic Chiyoda   San-in Godo Bank   Sanada-machi   Sanagochi-son   Sanda City   Sanden Corp.   Sandilands Report   Sandvik K.K.   Sanfrecce Hiroshima   Sangawa-cho   Sango-cho   Sanix Inc.   Sanjo City   Sankei Hall   Sanken Electric   Sanki Engineering   Sanko Engineering   Sanko Engineering Corp.   Sanko Junyaku   Sanko Metal Industrial   Sanko-mura   Sankyokasei Corp.   Sankyu Inc.   Sannai-mura   Sannan-cho   Sannohe-gun   Sannohe-machi   Sano City   Sanoh Industrial   Sanoyas Hishino Meisho   Sanoyas Hishino Meisho Corp.   Sanriku-cho   Sanrio   Sanseido   Sanshin Corp.   Santo-cho   Santo-gun   Sanwa Bank   Sanwa Shutter   Sanwa Shutter Corp.   Sanwa-cho   Sanwa-machi   Sanwa-mura   Sanyo Denki   Sanyo Department Store   Sanyo Electric   Sanyo Electric Railway   Sanyo Engineering & Construction   Sanyo Engineering & Construction Inc.   Sanyo Gakuen University   Sanyo Special Steel   Saori-cho   Sapporo Breweries   Sapporo Breweries Ltd.   Sapporo City   Sapporo Food Center   Sapporo Gakuin University   Sapporo International Communication Plaza Foundation   Sapporo Lion Ltd.   Sapporo Medical University   Sapporo University   Sarabetsu-mura   Sarashina-gun   Sarawak Campaign Committee   Sarbanes-Oxley Act   Sarbanes-Oxley Act of 2002   Saroma-cho   Saru-gun   Sarufutsu-mura   Sasaguri-machi   Sasakami-mura   Sasaki Glass   Sasakura Engineering   Sasayama-cho   Sasebo City   Sasebo Heavy Industries   Sashiki-cho   Sashima-gun   Sashima-machi   Sata Construction   Sata-cho   Satellite Broadcasting Division   Satellite Business Systems   Sato Corp.   Sato Shoji Corp.   Sato-mura   Satoh & Co.   Satohide Corp.   Satomi-mura   Satosho-cho   Satsuma-cho   Satsuma-gun   Satte City   Saturday Night Special   Saturday night special   Saudi Arabia-Japan Society   Saudi Arabian Monetary Agency   Saudi Arabian riyal   Saudi Arabian riyal-SAR   Savage test   Savannah Conference   Save the Children Japan   Savings Association Insurance Fund   Savings and Loan Committee   Savings and Loan League   Sawa-gun   Sawako Corp.   Sawara City   Sawara-cho   Sawara-ku   Sawata-machi   Sawauchi-mura   Saya-cho   Sayama City   Sayo-cho   Sayo-gun   Saza-cho   Scaffolding and Construction Equipment Association of Japan   Scandinavian Airlines System   Scandinavian Tourist Board   Scanlon Plan   Schal Associates   Schal Bovis   Schedule 13D   Schedule 14D-1   Schedule A bank   Schedule C   Schering-Plough K.K.   Schlumberger Limited   Scholastic Aptitude Test   School Education Law   School Health Education Division   School for Seafarers Training   School of the Wind   Schroder Securities Ltd.   Schuldschein Darlehen   Schumpeterian competition   Schwerin system   Science & Technology Agency   Science Council   Science Council of Japan   Science Division   Science Education and Vocational Education Council   Science Information Division   Science Officer   Science University of Tokyo   Science and International Affairs Bureau   Science and Technology Agency   Science and Technology Foundation of Japan   Science and Technology Information Division   Science and Technology Museum   Science and Technology Policy Bureau   Science and Technology Promotion Bureau   Scientific Affairs and Nuclear Energy Division   Scitovsky contour   Scope of Works   Scope of the Code   Scotch cellophane tape   Scotch tape   Scotchguard fabric protector   Scotchlite reflective sheeting   Scott & Fetzer Company   Scott Paper Company   Scottish Hydro-Electric plc   Scottish Lowlands   Scottish Power plc   Scrip Dividend Scheme   SeAH Steel Corporation   Sea of Japan zone   Sea-Com Corp.   Seabed Arms Control Treaty   Seafarers Department   Seagate   Seagram   Seal of Acceptance   Search and Rescue Division   Sears Overseas Finance N.V.   Sears radios   Secaicho Corp.   Sechibaru-cho   Second Adjustment Division   Second Administrative Litigation Division   Second Africa Division   Second Analysis Division   Second Association of Regional Banks   Second Banking Co-ordination Directive   Second Banking Directive   Second Bond Market   Second Bureau   Second Compensation Division   Second Construction Audit Division   Second Continental Congress   Second Crisis of Economic Theory   Second Cultural Affairs Division   Second Defense Audit Division   Second Defense Intelligence Division   Second Department   Second Development and Promotion Division   Second Division   Second Domestic Research Division   Second Economic Cooperation Division   Second Education Audit Division   Second Examination Department   Second Examination Division   Second Facilities Acquisition Division   Second Facilities Counter-Measures Division   Second Formality Examination Division   Second Fund Planning and Operation Division   Second Guard Division   Second Health and Welfare Audit Division   Second Insurance Division   Second International Affairs Division   Second International Division   Second International Economic Affairs Division   Second International Organizations Division   Second Intra-European Payments Agreement   Second Investigation Department   Second Investigation Division   Second Latin America and Caribbean Division   Second Management Division   Second Meishin Expressway   Second Middle East Division   Second National Property Division   Second North America Division   Second Oil Shock   Second Organized Crime Control Division   Second Personnel Division   Second Public Enterprise Division   Second Public Safety Division   Second Records Division   Second Research Office of Special Committees   Second Research Office of the Special Committees   Second Secretary   Second Section   Second Security Division   Second Southeast Asia Division   Second Statistics Division   Second Stenography Division   Second Tax Audit Division   Second Tax Division   Second West Europe Division   Second series Class V preferred stock   Secretaria Permanente de Tratado General de Integración Económica Centroamericana   Secretarial Division   Secretariat   Secretariat Division   Secretariat of the House of Councilors   Secretariat of the House of Representatives   Secretariat of the Policy Board   Secretary Division   Secretary General   Secretary General of the Supreme Court   Secretary for the Treasury   Secretary in the Ministry of Justice   Secretary of Energy   Secretary of Interior   Secretary of State   Secretary-General   Secretary-General of Executive Bureau   Section   Section 13D   Section 17 funds   Section 301 allegations against Japan   Section 301 of the Trade Act of 1974   Section 8   Section XX of the Clayton Act   Section XX of the Companies Act 1985   Section XX of the Securities Ordinance   Section XX of the U.S. Tariff Act of 1930   Section XX overrides Section YY of the Code   Sector Adjustment Loan   Secured Facility   Secured　Bonds　Trust Law   Securities & Exchange Commission   Securities Act   Securities Act of 1933   Securities Acts Amendments of 1975   Securities Association   Securities Bureau   Securities Business Division   Securities Business Supervisory Division   Securities Co-ordinating Liquidation Committee   Securities Coordinating Liquidation Committee   Securities Dealers Association of Japan   Securities Enforcement Remedies and Penny Stock Reform Act of 1990   Securities Exchange Act   Securities Exchange Act of 1934   Securities Exchange Law   Securities Industry Association   Securities Investment Trust Law   Securities Investor Protection Act   Securities Investor Protection Act of 1970   Securities Investor Protection Corporation   Securities Market Division   Securities Market Reform Act   Securities Market Stabilization Act   Securities Network Services Sdn Bhd   Securities Ordinance   Securities Supervisory Board   Securities Transaction Law   Securities and Exchange Act   Securities and Exchange Commission   Securities and Exchange Council   Securities and Exchange Law   Securities and Exchange Surveillance Commission   Securities and Futures Authority   Securities and Futures Commission   Securities and Investments Board   Security Affairs Office   Security Analysis   Security Analysts Association of Japan   Security Bureau   Security Council   Security Council of Japan   Security Council vote   Security Department   Security Division   Security Export Control Division   Security Pacific Corporation   Security Planning Division   Sediment Control Department   Sediment Control Division   Seebohm report   Seeds and Seedlings Division   Sefuri-mura   Segye Corporation   Seian University of Art and Design   Seibu   Seibu Electric Industrial   Seibu Lions   Seibu Lions Stadium   Seicho-No-Ie   Seidan-cho   Seigakuin University   Seihi-cho   Seijo University   Seika Corp.   Seika-cho   Seikagaku Corp.   Seikei University   Seiko Corp.   Seiko Epson Corp.   Seiko Institute of Horology   Seinaiji-mura   Seinan Gakuin University   Seinan Jo Gakuin University   Seino Transportation   Seirei Christopher College of Nursing   Seiro-machi   Seisen University   Seishu University   Seismological Society of Japan   Seismological and Volcanological Department   Seitoku University   Seiwa College   Seiwa University   Seiwa-mura   Seiwa-son   Seiyo Food Systems Inc.   Seiyoken   Seiyu   Seizan Fukakusa of Jodo-sect   Sekai Kyusei Kyo   Seki City   Seki Technotron Corp.   Seki-cho   Sekigahara-cho   Sekigane-cho   Sekiguchi Doll House   Sekijo-machi   Sekikawa-mura   Sekinomiya-cho   Sekisui Chemical   Sekisui House   Sekisui House Hokuriku   Sekisui Jushi   Sekisui Jushi Corp.   Sekisui Machinery   Sekisui Plastics   Sekiwa Real Estate   Sekiyado-machi   Sekizen-mura   Selection Committee for Judges of Summary Court   Selection Committee for Notaries Public   Selection and use of the general price index   Self Defense Fleet   Self Defense Forces   Sematech program   Semba Tohka Industries   Semboku-gun   Semboku-machi   Semiannual Report on Currency and Monetary Control   Semiconductor Arrangement   Semiconductor Equipment Association of Japan   Semiconductor Industry Association   Semiconductor Research Institute   Semine-cho   Semmaya-cho   Senate   Senate Appropriations Committee   Senate Banking Committee   Senate Committee for Multinational Enterprise   Senate finance committee   Senate leaders   Senate proposal   Senator   Sencho-machi   Send Schools to Children on the World   Sendai City   Sendai College   Sendai Shirayuri College   Senhata-machi   Senior Adviser to the Commissioner   Senior Adviser to the Minister of Finance   Senior Assistant   Senior Budget Inspector   Senior Councillor   Senior Counsellor   Senior Deputy Director-General of the International Bureau   Senior Foreign Exchange Examiner   Senior Inspector   Senior Loan Officer   Senior Loan Officer Opinion Survey on Bank Lending Practices at Large Japanese Banks   Senior Planning Officer   Senior Policeman   Senior Superintendent   Senior Vice Minister for FSA   Senior Vice Minister of Finance   Sennan City   Sennan-gun   Sennan-mura   Senshu Bank   Senshu University   Senzoku Gakuen College   Seoul Bank   SepXX open interest   Separate Trading of Registered Interest and Principal of Securities   Separate-Entity Approach   Sepoong Corp.   September basis   September mid-term book-closing   Sequoia Fund   Sera-cho   Sera-gun   Seranishi-cho   Serbia and Montenegro dinar-YUN   Sericultural Industry Promotion Council   Sericulture Division   Series A Convertible Preferred Stock   Series A Junior Participating Preferred Stock   Series C ESOP Convertible Preferred Stock   Series E Bond   Series E XX% Cumulative Preferred Stock   Series E bond   Series E depository share   Series EE Bond   Series EE bond   Series H bond   Series HH Bond   Series HH bond   Serious Fraud Office   Service Cost   Service Division   Service Industries Division   Service Regulations Division   Services Division   Services for the Health in Asian & African Regions   Seta-gun   Setagaya-ku   Setaka-machi   Setana-cho   Setana-gun   Seto City   Seto Inland Sea Environmental Conservation Council   Seto-cho   Setoda-cho   Setouchi-cho   Setsunan University   Settsu   Settsu City   Settsu Corp.   Seven International Oil Majors   Seven Sisters   Seventh Company Law Directive   Severn Trent Plc   Sewerage Planning Division   Sewerage and Sewage Purification Department   Sewing Machine Retailer Association of All Japan   Seya-ku   Shaddy Corp.   Shadow Bank   Shakotan-cho   Shakotan-gun   Shana-gun   Shana-mura   Shandong   Shandong International Trust & Investment Corporation   Shanghai   Shanghai Forex Market   Shanghai International Finance Company   Shanghai International Trust & Investment Corporation   Shanghai Investment & Trust Corporation   Shanghai Investment and Trust Corporation   Shanghai-Putong Development Project   Shanxi   Shari-cho   Shari-gun   Shariki-mura   Sharp   Sharp Corp.   Sharpe ratio   Shearson Lehman Brothers   Shell Australia Limited   Shenzhen   Shenzhen Exchange   Shenzhen SEZ   Shenzhen bourse   Sherman Act   Sherman Anti-Trust Act   Sherman Anti-Trust Act of 1890   Sherman Anti-trust Act   Sherman Antitrust Act   Sherman Antitrust Act of 1890   Shibakawa-cho   Shibata City   Shibata-gun   Shibata-machi   Shibaura Institute of Technology   Shibayama-machi   Shibecha-cho   Shibetoro-gun   Shibetoro-mura   Shibetsu City   Shibetsu Salmon Museum   Shibetsu-cho   Shibetsu-gun   Shibukawa City   Shibusawa Warehouse   Shibushi-cho   Shibuya Public Hall   Shibuya-ku   Shichigahama-machi   Shichijo-machi   Shichikashuku-machi   Shichinohe-machi   Shida-gun   Shido-cho   Shiga University   Shiga University of Medical Science   Shiga-cho   Shiga-gun   Shiga-mura   Shigaraki-cho   Shigenobu-cho   Shigisan Shingon   Shihoro-cho   Shiiba-son   Shiida-machi   Shijonawate City   Shika-machi   Shikabe-cho   Shikama-cho   Shikama-gun   Shikamachi-cho   Shikano-cho   Shikaoi-cho   Shikatsu-cho   Shiki City   Shiki-gun   Shikishima Bakery   Shikishima-machi   Shikoku Bank   Shikoku Bank Ltd.   Shikoku Branch Administrative Inspection Bureau   Shikoku Chemicals   Shikoku Chemicals Corp.   Shikoku Electric Power   Shikoku Financial Bureau   Shikoku Gakuin University   Shikoku National Industrial Research Institute   Shikoku Railway Company   Shikoku University   Shikotan-gun   Shikotan-mura   Shiller lag   Shima-cho   Shima-gun   Shima-machi   Shimabara City   Shimada City   Shimadzu   Shimadzu Corp.   Shimagahara-mura   Shimajiri-gun   Shimamaki-gun   Shimamaki-mura   Shimamoto-cho   Shimane Medical University   Shimane Prefecture Association Tokyo Branch   Shimane University   Shimane-cho   Shime-machi   Shimizu City   Shimizu S-Pulse   Shimizu corp.   Shimizu-cho   Shimminato City   Shimo-mura  

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