1\u3000Recording withdrawal\/deposit slips\u3000and transfer slips, etc.
\nRecording a cashbook and a sales\u3000ledger, etc.
\nSorting out receipts, invoices, and\u3000contracts, etc.<\/p>\n
2\u3000Confirming balance of cash and\u3000deposits Confirming quantities and deciding prices of inventory assets Calculating depreciation expenses<\/p>\n
3 Preparing balance sheet, income statement, and statement of shareholders\u2019 equity, etc.<\/p>\n
4 Account closing approved by a shareholders\u2019 meeting, etc. is regarded as \u201csettled account closing.\u201d<\/p>\n
5 Adjustment of final return means to make adjustment by addition and subtraction in the appended table 4 of corporation tax return forms.<\/p>\n
6 [Due date for filing a final return form] and [Due date for tax payment]
\nAs a rule, filing and tax payment must be made within two months from the day following the account-closing
\nday. (Note) Interim final return may be required.<\/p>\n
\u4e0a\u8a18\u56fd\u7a0e\u5e81HP\u3088\u308a\u5f15\u7528<\/p>\n
<\/p>