Is it necessary to submit a business report, etc. when the NPO is dissolved?

NPO is required to submit business reports, etc. to the competent authority within three months after the end of each business year.
If the NPO fails to submit this, it may be subject to a fine of 200,000 yen or less.

By the way, if the NPO is to be dissolved, is it necessary to submit the business report for the final business year as well?
The "Act on Promotion of Specified Nonprofit Organization" does not stipulate the necessity of submitting business reports, etc. for the final business year in the case of dissolution.
Therefore, it means that you should also submit the business report for the final business year.
However, as for the actual operation, it seems that it is left to the judgment of each competent authority, so it is necessary to confirm the necessity of submission with the competent authority and follow it.
Even in the cases involved in our office, there was a competent authority that said, "It is not necessary to submit a business report after the dissolution."