MK @ Legal Biz Leaf Below is an example of an annual schedule for a Kabushiki-Kaisha (private company), a company with a board of directors, and a company with corporate auditor(s).
The schedule may differ for companies that have a two-month deadline for filing corporate tax returns or for companies that have other provisions in their Articles of Incorporation regarding the convocation period, etc.
| Date | Statutory Limit/ Period | Board of Directors | Auditor |
|
Jan-1 |
Immediately after the end of fiscal year |
Creation of Financial Statements (Balance Sheet, Profit and Loss Statement, Statements of Changes in Net Assets, Tables of Explanatory Notes) and Business Reports, and Detailed Statements of those respectively | |
| Jan-31 | Submission of above to auditors | Creation of Audit Reports | |
| Feb-2 | no later than eight weeks prior to the day of the shareholders meeting | Deadline for shareholders to exercise their right to exercise agenda and proposal rights and to request notice of agenda items | |
| Mar-1 | By the latest of the following (i) 4 weeks from the date of receipt of the business report (ii) 1 week from the date of receipt of the supplementary schedules (iii) Date agreed with the specified director |
・Notification of audit report to specified directors |
|
| Mar-3 | no later than 1 week prior to the day of the Board meeting | Dispatch of Convene Letter | |
| Mar-11 | Immediately after the receipt of auditor report |
・Approvement of audited Financial Statements and Business Reports, and Detailed Statements of those |
|
| Mar-16 | no later than 2 weeks prior to the day of the shareholders meeting | keeping of audited Financial Statements and Business Reports, and Detailed Statements of those | |
| Mar-23 | no later than 1 week prior to the day of the shareholders meeting |
・Dispatch of notice of convocation, annexed materials, reference documents, etc. |
|
| Mar-27 | no later than 3 days prior to the day of the shareholders meeting | Deadline for notice of non-uniform exercise of voting rights | |
| Mar-30 | By the end of the immediately preceding business hours | Deadline for submission of voting form | |
| Mar-31 |
1. Ordinary General Meeting of Shareholders |
1. Ordinary General Meeting of Shareholders 2. Ordinary Board of Directors Meeting 3.Determination of Auditors 4. Creation and Keeping of the minutes of the shareholders’ meeting and board meeting, the voting form and the proxy letter 5. Reservation of Kampo |
|
| Apr-1 | Beginning of Q2 | ||
| Apr-15 | Immediately after the Ordinary General Meeting of Shareholders | Public notice of account settlement | |
| Apr-15 | no later than 2 weeks from the effective day of the changes in registry | Corporate Registration (e.g., Changes in Officers, etc.) | |
| Jun-22 | no later than 1 week prior to the day of the Board meeting | Dispatch of Convene Letter | |
| Jun-30 | End of Q2 | Board of Directors Meeting for the Executive Directors Report | |
| Jul-1 | Beginning of Q3 | ||
| Sep-22 | no later than 1 week prior to the day of the Board meeting | Dispatch of Convene Letter | |
| Sep-30 | End of Q3 | Board of Directors Meeting for the Executive Directors Report | |
| Oct-1 | Beginning of Q4 | ||
| Dec-23 | no later than 1 week prior to the day of the Board meeting | Dispatch of Convene Letter | |
|
Dec-31 |
End of Q4 |
Board of Directors Meeting for the Executive Directors Report |
MK
