v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Details 2)
Mar. 31, 2026
USD ($)
Mar. 31, 2026
JPY (¥)
Dec. 31, 2025
JPY (¥)
Platform Operator, Crypto Asset [Line Items]      
Bond payable [1] $ 1,581,527 ¥ 251,589,348 ¥ 58,175,440
Short-term investments $ 157,506 25,056,000 5,736,500
Fair Value, Inputs, Level 1 [Member]      
Platform Operator, Crypto Asset [Line Items]      
Bond payable [1]  
Short-term investments   25,056,000 5,736,500
Fair Value, Inputs, Level 2 [Member]      
Platform Operator, Crypto Asset [Line Items]      
Bond payable [1]  
Short-term investments  
Fair Value, Inputs, Level 3 [Member]      
Platform Operator, Crypto Asset [Line Items]      
Bond payable [1]   251,589,348 58,175,440
Short-term investments  
[1] Fair value disclosure shows financial instruments which are not measured at fair value in the consolidated balance sheets, but for which the fair value is estimated for disclosure purposes.