SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Details Narrative) |
3 Months Ended | 12 Months Ended | ||||||
|---|---|---|---|---|---|---|---|---|
|
Oct. 10, 2025
USD ($)
shares
|
Mar. 31, 2026
USD ($)
shares
|
Mar. 31, 2026
JPY (¥)
shares
|
Mar. 31, 2025
JPY (¥)
shares
|
Dec. 31, 2025
JPY (¥)
|
Dec. 31, 2024
JPY (¥)
|
Mar. 31, 2026
JPY (¥)
|
Oct. 10, 2025
JPY (¥)
|
|
| Product Information [Line Items] | ||||||||
| American depositary shares | 1,250,000 | |||||||
| Net proceeds | $ 4,302,198 | ¥ 658,666,480 | ||||||
| Foreign currency transactions | Translations of amounts in the unaudited interim condensed consolidated balance sheets, unaudited interim condensed consolidated statements of income, and unaudited interim condensed consolidated statements of cash flows from JPY into US$ as of and for the three months ended March 31, 2026 are solely for the convenience of the reader and were calculated at the noon buying rate of $1 = JPY159.08, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the JPY amounts could have been, or could be, converted, realized, or settled into US$ at such rate or at any other rate. | Translations of amounts in the unaudited interim condensed consolidated balance sheets, unaudited interim condensed consolidated statements of income, and unaudited interim condensed consolidated statements of cash flows from JPY into US$ as of and for the three months ended March 31, 2026 are solely for the convenience of the reader and were calculated at the noon buying rate of $1 = JPY159.08, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the JPY amounts could have been, or could be, converted, realized, or settled into US$ at such rate or at any other rate. | ||||||
| Cash | ¥ | ¥ 0 | ¥ 0 | ||||||
| Allowance for credit losses of accounts receivable | $ 49,689 | ¥ 7,904,510 | ¥ 7,405,870 | |||||
| Total deferred expenses | 202,064 | 22,177,409 | 32,144,338 | |||||
| Impairment of long-lived assets | ¥ | 0 | ¥ 0 | ||||||
| Deferred offering cost | 1,908,972 | ¥ 303,679,188 | ||||||
| Registration fees | 109,737 | 17,456,929 | ¥ 16,505,426 | |||||
| Advertising expenses | 580,492 | 92,344,713 | 26,747,826 | |||||
| Grant income | $ 77,954 | ¥ 12,400,890 | ¥ 8,524,957 | |||||
| Dilutive shares | 3,000 | 3,000 | 3,000 | |||||
| Accounts Receivable [Member] | Customer Concentration Risk [Member] | No Customer [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 10.00% | 10.00% | ||||||
| Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Customer [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 10.00% | 10.00% | ||||||
| Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Vendor [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 10.00% | 10.00% | 10.00% | |||||
| Accounts Payable [Member] | Customer Concentration Risk [Member] | A Vendor [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 14.20% | 14.20% | 21.60% | |||||
| Accounts Payable [Member] | Customer Concentration Risk [Member] | B Vendor [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 10.10% | |||||||
| Accounts Payable [Member] | Customer Concentration Risk [Member] | C Vendor [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Concentration risk percentage | 12.60% | 12.60% | ||||||
| IPO [Member] | ||||||||
| Product Information [Line Items] | ||||||||
| Issuance of ordinary shares, shares | 1,250,000 | |||||||