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みなし有価 ゆうか証券 しょうけんであれば
minashi yūkashōkendeareba

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Noun
, 
Da Copula

The "-eba" conditional form ("if/when…") of みなし有価証券

1. If it were deemed marketable securities; If it is deemed marketable securities

Ba Conditional

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みなし有価証券であれば

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