The cut-off date is, I think, two weeks into December.
Flumpool's album What's Flumpool!? was released 12.23.2009 and counted entirely towards 2010. So did Namie Amuro's past<future, which was released on the 16th.
Exile's Aisubeki Mirai e was released on the 2nd and had 2 weeks counted towards 2009, so the cut-off date for last year was December the ninth.
BTW, Exile always releases their albums around the cut-off date. If they hadn't for the past two years they'd be the ones with the no. 1 albums for the year, not Arashi XD
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