2.01.4 Accounting Periods (1)

Question 問題
Which of the following date would NOT be considered the end of a tax year?
次のうち課税年度の最終日として考えられないものは？

A. The last Friday in June.

B. September 30, 2018

C. April 15, 2018.

D. December 31, 2018.

The correct answer is 正解は、[C. April 15, 2018.]
毎年同じ月の同じ最終曜日を終了日をする課税年度も採用できる（52-53-week tax year）。