In theory, both sides need to reach a deal before April 1, the start of the Japanese fiscal year, which is used as a reference. 理论上,谈判双方必须在4月1日前达成协议。日本的财政年度从这一天开始,因此被作为时间参照点。
Further, March is typically the month with the highest number ofsuicides, at the end of the Japanese fiscal year. 更具体来说,在日本财政年度(JFY)结束时可以统计出,三月是一年当中自杀人数最多的月份。
Apple and Samsung accounted for more than 20 % of the Japanese market in the past fiscal year, compared with five years ago, when there were almost no foreign brands. 在过去一个财政年度,苹果和三星在日本市场占据了逾20%的份额。而就在五年前,日本手机市场上几乎还没有外国品牌的身影。
The Japanese taxation reform in 2003 fiscal year is a typical example. 日本2003财年的税制改革就是一个典型的例子。
The Japanese Taxation Reform in 2003 Fiscal Year and Its Enlightenment to China's Taxation Policies of Science and Technology 日本2003财年税制改革对我国科技税收政策的启示