It must be possible for government entities to ascertain capital and net total amount of assets, as can be ascertained in the case of Japanese companies. If it is not possible to make financial statements available publicly, please get in touch with the office where you are applying, for individual processing of your application.

Financial statements are statements made by the company itself or an accountant, they include one or more of the following

• balance sheet,
• profit and loss statement,
• Statement of shareholders equity;
• Statement of net assets changes, operating statement and
• breakdown of assets and liabilities.

In the case of individuals, an income tax return statement is acceptable.

• In case of corporations, please submit a settled account of business
• In case of individuals, it must be a document provided by the tax office: trial balance sheets are not accepted.

Source:  Application guidelines. Version December 2015 (Zipfile, In Japanese) page 14