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In this paper, we introduce poly-Bernoulli numbers with level , related to the Stirling numbers of the second kind with level , and study several properties of poly-Bernoulli numbers with level from their expressions, relations, and congruences. Poly-Bernoulli numbers with level have strong connections with poly-Cauchy numbers with level . In a special case, we can determine the denominators of Bernoulli numbers with level by showing a von Staudt-Clausen like theorem.

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