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特許 権利維持 Seminiferous tubules are located within the testes, and are the specific location of meiosis, and the subsequent creation of gametes, namely spermatozoa. The epithelium of the tubule consists of sustentacular or Sertoli cells, which are tall, columnar type cells that line the tubule. In between the Sertoli cells are spermatogenic cells, which differentiate through meiosis to sperm cells.