株主総会の種類
株主総会には、一般的に、定時株主総会と臨時株主総会があります。 また、種類株式発行会社の場合、種類株式や議案の内容によっては種類株主総会を開催する必要があります。 定時株主総会
定時株主総会は、毎事業年度の終了後一定の時期に招集する株主総会をいい、年１回必ず開催する必要があります（会社法２９６条１項）。
通常、定款において株主総会における権利行使を可能とする者の基準日を「事業年度末日」と定めていることから、事業年度末日、即ち決算日から３ヶ月以内に開催しなければならないこととなります。
例えば事業年度終了の日が５月末日に定めている場合には、８月末日までに定時株主総会を開催する必要があるということになります。
これに対し、しばしば混同しがちなのが法人税等の申告期限です。
原則として、事業年度終了の日（決算日）の翌日から２ヶ月以内に申告、納税しなければなりません。
尚、法人税について定款において事業年度終了の日から３ヶ月以内に株主総会を開催する旨を定めている会社の場合、『申告期限の延長の特例の申請書』を税務署に提出することで申告期限が１ヶ月延長するこ
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