False
https://help.salesforce.com/s/articleView?id=sf.setting_the_fiscal_year.htm&type=5
=> If your company follows the Gregorian calendar year but you want to change the fiscal year start month, use standard fiscal years. If your company does not observe a standard fiscal year, you can enable custom fiscal years, which define a more complex fiscal year structure.
on the contrary you dont have to use custom physical year if your company follows the gregorian calender. Standard fiscal year follows the gregorian calender
Standard Fiscal years follows the Gregorian calender year
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