In general company rule for annual ordinary General shareholder Meeting in Japan, the order is like below.
1. Prepare final financial documents,which consist of Balance sheet, Profit and Loss Statement, Statement of changes in net assets and List of notes to individual financial statements.
2. Send notice to be reported and proposal on matter to be resolved at AGM to shareholder after decision of this approval of annual financial report matter by directors or BOD (Board of Directors)
3. Report it with above financial documents (including business report) to shareholder by directors in annual ordinary General shareholder meeting or it will be reported by notice and get a consent concerning matter reported and resolved by AGM from shareholders by letter.
4. Prepare Annual ordinary General shareholders Meeting Minutes.
Even after filing tax return before an approval, those document including minutes for AGM are prepared by tracing back the date to make it before filing date. It is because the shareholder is just one person and the shareholder is also a director in many small and medium company case.
