8.
Other Payables
As
of March 31, 2026 and 2025, other payables consisted of the following:
Schedule
of Other Payables
| | |
2026 | | |
2025 | |
| | |
March
31, | |
| | |
2026 | | |
2025 | |
| Outsourcing fees | |
¥ | 1,386 | | |
¥ | 1,584 | |
| Professional fees | |
| 9,249 | | |
| 9,912 | |
| Sales and marketing | |
| 4,936 | | |
| 4,596 | |
| Research and development | |
| 880 | | |
| 8,180 | |
| Income tax withholding | |
| 52,875 | | |
| 3,110 | |
| Compensations | |
| 11,020 | | |
| 16,070 | |
| Business tax payable | |
| — | | |
| 3,919 | |
| Others | |
| 33,256 | | |
| 10,779 | |
| Total
other payable | |
¥ | 113,602 | | |
¥ | 58,150 | |
|