金融庁・東京証券取引所は2026年7月21日、コーポレートガバナンス・コード（CGコード）の改訂を公表しました。本改訂は、「形式から実質へ」を基本方針として、原則のスリム化・プリンシプル化と「解釈指針」の新設という構造的な再設計を伴うものとなりました。...
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