Refers to the 12-month period used for accounting and budgeting, often starting April 1 in Japan.
Japan's fiscal year starts on April 1.
来年度の予算は会計年度が変わる前に決めなければならない。
The budget for next year must be decided before the fiscal year changes.
Japan's fiscal year begins in April.
Many companies' fiscal years end at the end of March.
The government drew up the budget for the new fiscal year.