勘定科目内訳明細書 株式会社LYNXS2026年４月期申告
This PDF is the comprehensive "勘定科目内訳明細書" (detailed schedule of account items) submitted by 株式会社LYNXS for the fiscal year ending April 2026. It contains tabular disclosures for every major accounting category required by Japanese corporate tax law, including: (1) bank deposits (預貯金) with institution names, account types and balances; (2) accounts receivable and tax refunds (売掛金・未収入金) with registration numbers and amounts; (3) prepaid and advance payments (仮払金・前渡金) with counterparties and purposes; (4) loans granted and interest received (貸付金及び受取利息); (5) accounts payable, accrued expenses and unpaid wages (買掛金・未払金・未払費用); (6) advances received and withholdings (仮受金・前受金・預り金) such as source‑tax deposits; (7) borrowings and interest expense (借入金及び支払利子) with lenders and rates; (8) officer remuneration details (役員給与等); (9) rent and lease payments (地代家賃等); (10) royalties and industrial‑property usage fees (工業所有権等の使用料); (11) miscellaneous income and loss (雑益・雑損失). Each schedule includes totals, explanatory notes on reporting thresholds (e.g., 50万円/100口 rules), instructions for handling related parties, and guidance on when to aggregate entries. The document therefore serves as a structured financial snapshot for tax filing, revealing the company’s cash positions, receivables, liabilities, related‑party transactions, and compensation structures.
Topics
Bank Deposits (預貯金) Detailed Breakdown
Lists each financial institution, branch, account type, account number, and year‑end balance, with a total of ¥1,083,259.
Accounts Receivable & Tax Refunds (売掛金・未収入金) Schedule
Provides line items for corporate tax refunds, consumption‑tax refunds, and other receivables, using registration numbers where available, totaling ¥4,481,085.
Prepaid & Advance Payments (仮払金・前渡金) Schedule
Enumerates prepaid expenses such as service fees, advertising, membership dues, and a security deposit, with counterparties and amounts totaling ¥1,134,371 plus a separate guarantee deposit.
Accounts Payable, Accrued Expenses & Unpaid Wages (買掛金・未払金・未払費用) Schedule
Details payables to vendors, individuals, and other entities, including payroll, with a total liability of ¥12,609,005.
Advances Received & Withholdings (仮受金・前受金・預り金) Schedule
Shows amounts held for source‑tax, resident tax, and other withholdings, totaling ¥430,845, with notes on related‑party reporting.
Borrowings and Interest Expense (借入金及び支払利子) Schedule
Lists loans from individuals and institutions (e.g., 伊藤由起子, 日本政策金融公庫) with balances totaling ¥23,833,830, and outlines interest‑rate reporting rules.
Officer Compensation (役員給与等) Schedule
Breaks down officer salaries, regular vs. performance‑linked components, and total personnel expenses of ¥10,800,000, with detailed annotation requirements.
Rent, Lease and Land Use Payments (地代家賃等) Schedule
Records office rent payments to CIC Toranomon合同会社 and placeholders for other lease obligations, with period and amount details.