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You do not need to modify the SGML declaration for XML applications to allow multibyte characters in element and attribute names, as they are already allowed in XML applications.
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NAMING
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LCNMSTART
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"企"
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UCNMSTART
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"企"
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LCNMCHAR
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"-._:かんじ"
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UCNMCHAR
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"-._:かんじ"
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