1 Recording withdrawal/deposit slips and transfer slips, etc.
Recording a cashbook and a sales ledger, etc.
Sorting out receipts, invoices, and contracts, etc.
2 Confirming balance of cash and deposits Confirming quantities and deciding prices of inventory assets Calculating depreciation expenses
3 Preparing balance sheet, income statement, and statement of shareholders’ equity, etc.
4 Account closing approved by a shareholders’ meeting, etc. is regarded as “settled account closing.”
5 Adjustment of final return means to make adjustment by addition and subtraction in the appended table 4 of corporation tax return forms.
6 [Due date for filing a final return form] and [Due date for tax payment]
As a rule, filing and tax payment must be made within two months from the day following the account-closing
day. (Note) Interim final return may be required.