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tangible fixed assets
gen.	有形資産 (ゆうけいしさん) Glossary of Financial Terms (Kevin Seaver)
n tangible fixed assets | n
gen.	有形固定資産 (ゆうけいこていしさん)
tangible fixed asset
gen.	有形固定資産 (ゆうけいこていしさん) River and Water Resources Glossary (Infrastructure Development Institute Japan)