Immigration checks whether the company can actually pay your salary through the period you are asking for. This is the most decisive paper in the group-4 set.
What it must show
Financial statements: the balance sheet + profit-and-loss pages
Business plan: projected revenue, cost structure, payroll budget
If the company is at a LOSS → add an explanation plus proof of capital/orders
Where to get it
The company's accounting department or its tax accountant (税理士).
Notes
Companies are often reluctant to share financials — explain it goes only to Immigration and is not made public.