As for “big company”.
In the case a company ( named B inc. ) has increased capital amount to 500,000,000 yen in the middle of fiscal year, it is not ” big company = Dai kaisha =大会社 ” until next ordinary general meeting of shareholders.
June 2017 Increase capital amount to 500,000,000 yen or more.
July 2017 Decrease capital amount less than 500,000,000 ( Public notice for creditors is required. It will cost several ten thousand yen).
( In this way, B inc. can avoid becoming big company and B inc. does not need to appoint accounting auditor ).
March 2018 Fiscal year end ( as of fiscal year end, B inc. is not big company )
June 2018 General ordinary meeting of shareholders.