japan-financial-statementsSource-cited draft Use this skill when preparing, reviewing, or advising on annual financial statements (計算書類 / 財務諸表) for a Japanese company. Trigger on phrases like "計算書類", "財務諸表", "会社法", "金融商品取引法", "J-GAAP", "日本基準", "決算書", "貸借対照表", "損益計算書", "大会社", "会計監査人", "有価証券報告書", or any question about preparing and filing statutory accounts under Japanese corporate law. Covers J-GAAP framework, company categories (大会社/中小), required statements, formats, notes, filing, and audit requirements.