• Skip to content
  • Skip to navigation
Global site
Grant Thornton logo
  • Services
    • Audit & Assurance
      • Audit & Assurance
      • Annual and short period audit
      • Review engagement
      • Financial statements compilation
      • Security offerings services
      • Agreed-upon procedures
      • Other related services
    • Tax Advisory & Compliance
      • Tax Advisory & Compliance
      • Tax advisory
      • Tax compliance
      • Transfer pricing
      • Corporate services
      • Tax education and advocacy
    • Advisory Services
      • Advisory Services
      • Business risk services
      • Business consulting services
      • Transaction services
      • Forensic advisory
      • ProActive Hotline
      • Sustainability
      • P&A Academy
    • Business Process Solutions
      • Business Process Solutions
      • Accounting Services
      • Payroll Services
      • Human Capital Outsourcing Services
    • Japan Desk
  • Insights
  • About us
  • Events
  • Careers
    • Why Grant Thornton is a great place to work
      • Why Grant Thornton is a great place to work
      • Our values
      • Global culture
      • Learning & development
      • Global talent mobility
      • Diversity
      • In the community
      • Behind the Numbers: People of P&A Grant Thornton
    • Opportunities
      • Opportunities
      • Fresh Graduates
      • Students
      • Experienced hires
    • FAQs
  • Industries
    • Consumer products
    • Education
    • Energy and natural resources
    • Financial services
    • Not for profit
    • Outsourcing
    • Public sector
    • Real estate and construction
    • Technology, media and communications
    • Travel, tourism and leisure
    • Retail industry
Global site
  1. Home
  2. Alerts and Publications
  3. Japan Desk
  4. Alert 会計税務速報等
  5. 監査済み財務諸表とGISの提出期限

監査済み財務諸表とGISの提出期限

25 Jan 2018

監査済み財務諸表とGISの提出期限

2018年SEC 覚書通達 No. 3: 監査済み財務諸表とGISの提出

2017年12月期が決算の企業の監査済み財務諸表とGISの提出について

1. 支店、駐在員事務所、RHQ, ROHQを含むすべての企業は、SECの登録番号の末尾に応じて以下を提出期限とする。

April 16, 17, 18, 19, 20          :           “1”, “2”

April 23, 24, 25, 26, 27       :           “3”, “4”

April 30, May 2, 3, 4          :           “5”, “6”

May 7, 8, 9, 10, 11                :           “7”, “8”

May 14, 15, 16, 17, 18           :           “9”, “0” 

GISの提出期限

全てのSEC登録企業はGISを以下のスケジュールで提出しなければならない。:

(a) 株式会社 - 付属定款に記載の年次株主総会から30日以内

(b) 非株式会社 - 付属定款に記載の年次総会から30日以内

(c) 外国企業 - SECライセンスに記載のSECライセンス発行日から30日以内

※詳細は、SECの通達をダウンロードの上ご確認ください。 

.

SEC Memorandum Circular No. 3 (Series of 2018), 2018 Filing of Annual Financial Statements and General Information Sheet

Download PDF [1588 kb]
rich text with download pdf
Download PDF [1588 kb]
Download PDF [1588 kb]
Share this page
  • Facebook
  • Twitter
  • LinkedIn
  • WhatsApp
  • Email

CONNECT CONNECT

  • Meet Our People
  • Contact us
  • Locations

ABOUT ABOUT

  • Careers
  • News Centre
  • ProActive Hotline

LEGAL LEGAL

  • Privacy
  • Cookie policy
  • Disclaimer
  • Site map
  • Cookie Preferences

Our Core Services Our Core Services

  • Audit and Assurance
  • Tax Advisory and Compliance
  • Advisory Services
  • Outsourcing and Managed Services
  • Japan Desk

Follow usFollow us

‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide services to their clients and/or refers to one or more member firms, as the context requires. ‘GTIL’ refers to Grant Thornton International Ltd (GTIL). P&A Grant Thornton is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity. GTIL is a nonpracticing, international coordinating entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. The name ‘Grant Thornton’, the Grant Thornton logo, including the Mobius symbol/ device are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.