Accounting period - kaikei ikikan (English spelling)

Japanese: 会計期間 - かいけいきかん（英語表記）accounting period

A fixed, artificially set calculation period for the purpose of reporting the results of a company's business activities to stakeholders. Also called a business year or fiscal year. Settlements are made for each accounting period. Companies are free to decide on their accounting periods, but in Japan, the period for preparing financial statements and their supplementary detailed statements for each fiscal year must be from the day after the last day of the fiscal year preceding the fiscal year in question to the last day of the fiscal year in question, and cannot exceed one year (Corporate Law, Article 435, Paragraph 2; Corporate Accounting Regulations, Article 59, Paragraph 2).

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

企業活動の経営成果を利害関係者に報告するために人為的に区切った一定の計算上の期間。営業年度，事業年度ともいう。決算は会計期間ごとに行なわれる。会計期間の決定は企業の自由にまかされるが，日本では，各事業年度にかかる計算書類およびその附属明細書の作成にかかる期間は，当該事業年度の前事業年度の末日の翌日から当該事業年度の末日までの期間とし，1年をこえることができない（会社法435条2項，会社計算規則59条2項）。

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