# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 関東財務局長
【提出日】 | 2026年６月５日
【事業年度】 | 第88期（自　2025年４月１日　至　2026年３月31日）
【会社名】 | ＨＯＹＡ株式会社
【英訳名】 | HOYA CORPORATION
【代表者の役職氏名】 | 取締役兼代表執行役　最高経営責任者　　池田　英一郎
【本店の所在の場所】 | 東京都新宿区西新宿六丁目10番１号
【電話番号】 | 03－6911－4811（代表）
【事務連絡者氏名】 | 取締役兼代表執行役　最高財務責任者　　廣岡　亮
【最寄りの連絡場所】 | 東京都新宿区西新宿六丁目10番１号
【電話番号】 | 03－6911－4811（代表）
【事務連絡者氏名】 | 取締役兼代表執行役　最高財務責任者　　廣岡　亮
【縦覧に供する場所】 | 株式会社東京証券取引所 （東京都中央区日本橋兜町２番１号）

E01124 77410 ＨＯＹＡ株式会社 HOYA CORPORATION 企業内容等の開示に関する内閣府令 第三号様式 IFRS true CTE CTE 2025-04-01 2026-03-31 FY 2026-03-31 2024-04-01 2025-03-31 2025-03-31 1 false false false E01124-000 2024-04-01 2025-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01124-000 2024-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01124-000 2026-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01124-000 2025-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01124-000 2024-03-31 jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember E01124-000 2026-03-31 jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRSMember E01124-000 2026-03-31 jpigp_cor:TreasurySharesIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:TreasurySharesIFRSMember E01124-000 2025-03-31 jpigp_cor:TreasurySharesIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:TreasurySharesIFRSMember E01124-000 2024-03-31 jpigp_cor:TreasurySharesIFRSMember E01124-000 2026-03-31 jpigp_cor:CapitalSurplusIFRSMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:YoshiharaHiroakiMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:AbeYasuyukiMember E01124-000 2026-03-31 jpcrp_cor:SharesWithNoVotingRightsMember E01124-000 2026-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E01124-000 2026-03-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E01124-000 2026-03-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E01124-000 2026-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsTreasurySharesEtcMember E01124-000 2026-03-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E01124-000 2026-03-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E01124-000 2026-03-31 jpcrp_cor:SharesLessThanOneUnitMember E01124-000 2026-03-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E01124-000 2026-03-31 jpcrp_cor:No7MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No8MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No9MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No10MajorShareholdersMember E01124-000 2026-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01124-000 2025-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01124-000 2024-03-31 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01124-000 2025-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01124-000 2024-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01124-000 2026-03-31 jpcrp_cor:No6MajorShareholdersMember E01124-000 2024-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01124-000 2026-03-31 jpcrp_cor:Row1Member E01124-000 2026-03-31 jpcrp_cor:Row2Member E01124-000 2026-06-05 jpcrp_cor:Row1Member E01124-000 2026-06-05 jpcrp_cor:Row2Member E01124-000 2026-06-05 jpcrp_cor:Row3Member E01124-000 2026-06-05 jpcrp_cor:Row4Member E01124-000 2025-04-01 2026-03-31 jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRSMember E01124-000 2025-03-31 jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRSMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E01124-000 2026-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01124-000 2026-03-31 jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember jppfs_cor:NonConsolidatedMember E01124-000 2026-06-05 jpcrp_cor:OrdinaryShareMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:HirookaRyoMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:IkedaEiichiroMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E01124-000 2026-03-31 jpcrp_cor:CorporateSharedMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01124-000 2025-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01124-000 2026-03-31 jpcrp_cor:No1MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No2MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No3MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No4MajorShareholdersMember E01124-000 2026-03-31 jpcrp_cor:No5MajorShareholdersMember E01124-000 2021-04-01 2022-03-31 jpcrp_cor:ConsolidatedAccountingGroupMember E01124-000 2026-03-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember E01124-000 2025-03-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember E01124-000 2026-03-31 jpigp_cor:RetainedEarningsIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:RetainedEarningsIFRSMember E01124-000 2025-03-31 jpigp_cor:RetainedEarningsIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:RetainedEarningsIFRSMember E01124-000 2024-03-31 jpigp_cor:RetainedEarningsIFRSMember E01124-000 2026-03-31 jpcrp030000-asr_E01124-000:OtherCapitalReservesIFRSMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:OtherCapitalReservesIFRSMember E01124-000 2025-03-31 jpcrp030000-asr_E01124-000:OtherCapitalReservesIFRSMember E01124-000 2024-04-01 2025-03-31 jpcrp030000-asr_E01124-000:OtherCapitalReservesIFRSMember E01124-000 2024-03-31 jpcrp030000-asr_E01124-000:OtherCapitalReservesIFRSMember E01124-000 2026-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jpcrp_cor:CorporateSharedMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:CapitalSurplusIFRSMember E01124-000 2025-03-31 jpigp_cor:CapitalSurplusIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:CapitalSurplusIFRSMember E01124-000 2024-03-31 jpigp_cor:CapitalSurplusIFRSMember E01124-000 2026-06-05 E01124-000 2025-04-01 2026-03-31 E01124-000 2025-03-31 E01124-000 2024-04-01 2025-03-31 E01124-000 2024-03-31 E01124-000 2023-04-01 2024-03-31 E01124-000 2023-03-31 E01124-000 2022-04-01 2023-03-31 E01124-000 2022-03-31 E01124-000 2021-04-01 2022-03-31 E01124-000 2026-03-31 E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:NakagawaTomokoMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:HasegawaTakayoMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:NishimuraMikaMember E01124-000 2026-06-05 jpcrp030000-asr_E01124-000:MototsuguSatoMember E01124-000 2024-04-01 2025-03-31 jpcrp_cor:ConsolidatedAccountingGroupMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01124-000 2025-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01124-000 2024-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E01124-000 2026-03-31 jpcrp030000-asr_E01124-000:LifeCareMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:LifeCareMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:ShareCapitalIFRSMember E01124-000 2025-03-31 jpigp_cor:ShareCapitalIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:ShareCapitalIFRSMember E01124-000 2024-03-31 jpigp_cor:ShareCapitalIFRSMember E01124-000 2026-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01124-000 2025-03-31 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E01124-000 2026-03-31 jpigp_cor:ShareCapitalIFRSMember E01124-000 2025-03-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2025-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2024-04-01 2025-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2023-04-01 2024-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2023-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2022-04-01 2023-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2022-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2021-04-01 2022-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2025-04-01 2026-03-31 jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E01124-000 2024-03-31 jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRSMember E01124-000 2026-03-31 jpigp_cor:ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodIFRSMember E01124-000 2025-04-01 2026-03-31 jpigp_cor:ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodIFRSMember E01124-000 2025-03-31 jpigp_cor:ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodIFRSMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodIFRSMember E01124-000 2024-03-31 jpigp_cor:ShareOfOtherComprehensiveIncomeOfInvestmentsAccountedForUsingEquityMethodIFRSMember E01124-000 2026-03-31 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E01124-000 2026-03-31 jpigp_cor:NonControllingInterestsIFRSMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E01124-000:InformationTechnologyMember E01124-000 2026-03-31 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E01124-000:LifeCareMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:ReconcilingItemsMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:OtherReportableSegmentsMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:InformationTechnologyMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:HirookaRyoMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:IkedaEiichiroMember E01124-000 2024-04-01 2025-03-31 jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRSMember E01124-000 2024-03-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:ReserveForAdvancedDepreciationOfNoncurrentAssetsMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E01124-000 2024-03-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E01124-000 2024-03-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E01124-000 2026-03-31 jpcrp_cor:OrdinaryShareMember E01124-000 2025-03-31 jpcrp_cor:Row1Member E01124-000 2025-03-31 jpcrp_cor:Row2Member E01124-000 2024-03-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:OutsideDirectorsMember E01124-000 2025-04-01 2026-03-31 jpcrp_cor:ExecutiveOfficersMember E01124-000 2024-04-01 2025-03-31 jpcrp_cor:ReconcilingItemsMember E01124-000 2024-04-01 2025-03-31 jpcrp_cor:TotalOfReportableSegmentsAndOthersMember E01124-000 2024-04-01 2025-03-31 jpcrp_cor:OtherReportableSegmentsMember E01124-000 2024-04-01 2025-03-31 jpcrp030000-asr_E01124-000:InformationTechnologyMember E01124-000 2024-04-01 2025-03-31 jpcrp030000-asr_E01124-000:LifeCareMember E01124-000 2026-03-31 jpcrp030000-asr_E01124-000:InformationTechnologyMember E01124-000 2025-04-01 2026-03-31 jpcrp030000-asr_E01124-000:AugustineYeeMember iso4217:JPY xbrli:shares iso4217:JPY xbrli:shares xbrli:pure utr:tCO2e