v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Details 2)
Jun. 30, 2026
USD ($)
Jun. 30, 2026
JPY (¥)
Dec. 31, 2025
JPY (¥)
Defined Benefit Plan Disclosure [Line Items]      
Bond payable [1] $ 1,428,509 ¥ 232,289,808 ¥ 58,175,440
Short-term investments $ 165,958 26,986,500 5,736,500
Fair Value, Inputs, Level 1 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Bond payable [1]  
Short-term investments   26,986,500 5,736,500
Fair Value, Inputs, Level 2 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Bond payable [1]  
Short-term investments  
Fair Value, Inputs, Level 3 [Member]      
Defined Benefit Plan Disclosure [Line Items]      
Bond payable [1]   232,289,808 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.