# 【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】 | 近畿財務局長
【提出日】 | 2025年12月17日
【事業年度】 | 第30期（自　2024年10月１日　至　2025年９月30日）
【会社名】 | 株式会社アドバンスクリエイト
【英訳名】 | Advance Create Co.,Ltd.
【代表者の役職氏名】 | 代表取締役社長　濱田　佳治
【本店の所在の場所】 | 大阪市中央区瓦町三丁目５番７号
【電話番号】 | ０６（６２０４）１１９３（代表）
【事務連絡者氏名】 | 執行役員　総合企画部長　　曽我　啓介
【最寄りの連絡場所】 | 大阪市中央区瓦町三丁目５番７号
【電話番号】 | ０６（６２０４）１１９３（代表）
【事務連絡者氏名】 | 執行役員　総合企画部長　　曽我　啓介
【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） 証券会員制法人福岡証券取引所 （福岡市中央区天神二丁目14番２号） 証券会員制法人札幌証券取引所 （札幌市中央区南一条西５丁目14番地の１）

E05280 87980 株式会社アドバンスクリエイト Advance Create Co.,Ltd. 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CTE CTE 2024-10-01 2025-09-30 FY 2025-09-30 2023-10-01 2024-09-30 2024-09-30 1 false false false E05280-000 2025-09-30 jpcrp_cor:ClassASharesMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:YagaiAtsushiMember E05280-000 2025-09-30 jpcrp_cor:No1MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No2MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No3MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No4MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No5MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No6MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No7MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No8MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No9MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:No10MajorShareholdersVotingRightsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:ClassASharesSharesWithNoVotingRightsMember E05280-000 2025-12-17 jpcrp_cor:ClassASharesMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:MurakamiKoichiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:TasakaTakanoriMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:NarukawaAtsushiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:AsadaHiroyukiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:FukudaYasuakiMember E05280-000 2025-09-30 jpcrp_cor:SharesWithNoVotingRightsMember E05280-000 2025-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E05280-000 2025-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E05280-000 2025-09-30 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2023-09-30 jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2023-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:UnallocatedAmountsAndEliminationMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E05280-000 2023-10-01 2024-09-30 jpcrp_cor:UnallocatedAmountsAndEliminationMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2024-09-30 jpcrp030000-asr_E05280-000:MediareppReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jpcrp030000-asr_E05280-000:MediareppReportableSegmentsMember E05280-000 2025-12-17 jpcrp_cor:Row5Member E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:MediareppReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E05280-000 2024-10-01 2025-09-30 jpcrp030000-asr_E05280-000:MediareppReportableSegmentsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:ASPSegmentsReportableSegmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:MediareppReportableSegmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:CapitalSurplusMember E05280-000 2024-09-30 jppfs_cor:RetainedEarningsMember E05280-000 2024-09-30 jppfs_cor:TreasuryStockMember E05280-000 2024-09-30 jppfs_cor:ShareholdersEquityMember E05280-000 2024-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2023-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:ShareholdersEquityMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:CapitalStockMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:CapitalSurplusMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:RetainedEarningsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:TreasuryStockMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2024-09-30 jpcrp030000-asr_E05280-000:MediaAgencyReportableSegmentsMember E05280-000 2024-09-30 jpcrp030000-asr_E05280-000:ReinsuranceReportableSegmentsMember E05280-000 2024-09-30 jpcrp_cor:ReportableSegmentsMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2022-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2021-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2020-10-01 2021-09-30 jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:CapitalStockMember E05280-000 2023-09-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E05280-000 2023-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E05280-000 2023-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E05280-000 2023-09-30 jppfs_cor:CapitalSurplusMember E05280-000 2023-09-30 jppfs_cor:TreasuryStockMember E05280-000 2024-09-30 jpcrp_cor:Row1Member E05280-000 2025-12-17 E05280-000 2025-09-30 E05280-000 2024-09-30 E05280-000 2023-10-01 2024-09-30 E05280-000 2023-09-30 E05280-000 2022-10-01 2023-09-30 E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:InsuranceAgentReportableSegmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jpcrp_cor:Row5Member E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jpcrp030000-asr_E05280-000:MediaAgencyReportableSegmentsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:ReinsuranceReportableSegmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2022-09-30 E05280-000 2021-10-01 2022-09-30 E05280-000 2021-09-30 E05280-000 2020-10-01 2021-09-30 E05280-000 2025-09-30 jpcrp_cor:No1MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No2MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No3MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E05280-000 2025-09-30 jpcrp_cor:SharesWithFullVotingRightsOtherMember E05280-000 2025-09-30 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E05280-000 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05280-000 2024-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05280-000 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jppfs_cor:ShareholdersEquityMember E05280-000 2025-09-30 jppfs_cor:CapitalStockMember E05280-000 2025-09-30 jppfs_cor:CapitalSurplusMember E05280-000 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05280-000 2024-10-01 2025-09-30 E05280-000 2025-09-30 jpcrp_cor:SharesLessThanOneUnitMember E05280-000 2025-09-30 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:ReportableSegmentsMember E05280-000 2025-12-17 jpcrp_cor:Row1Member E05280-000 2025-12-17 jpcrp_cor:Row2Member E05280-000 2025-12-17 jpcrp_cor:Row3Member E05280-000 2025-12-17 jpcrp_cor:Row4Member E05280-000 2024-10-01 2025-09-30 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:CorporateAuditorsExcludingOutsideCorporateAuditorsMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E05280-000 2024-09-30 jpcrp030000-asr_E05280-000:ASPSegmentsReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jpcrp030000-asr_E05280-000:ASPSegmentsReportableSegmentsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:ASPSegmentsReportableSegmentsMember E05280-000 2024-10-01 2025-09-30 jpcrp030000-asr_E05280-000:ASPSegmentsReportableSegmentsMember E05280-000 2024-10-01 2025-09-30 jpcrp030000-asr_E05280-000:ReinsuranceReportableSegmentsMember E05280-000 2024-10-01 2025-09-30 jpcrp030000-asr_E05280-000:MediaAgencyReportableSegmentsMember E05280-000 2025-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2025-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:HamadaYoshiharuMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:KushibikiTakeshiMember E05280-000 2024-10-01 2025-09-30 jpcrp030000-asr_E05280-000:InsuranceAgentReportableSegmentsMember E05280-000 2025-09-30 jppfs_cor:RetainedEarningsMember E05280-000 2025-09-30 jppfs_cor:TreasuryStockMember E05280-000 2025-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2025-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:CapitalSurplusMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:TreasuryStockMember E05280-000 2024-09-30 jppfs_cor:CapitalStockMember E05280-000 2025-09-30 jpcrp_cor:Row1Member E05280-000 2025-09-30 jpcrp_cor:Row2Member E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:TaniguchiNobuyukiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:AkiyoshiShigeruMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:HatakeyamaTakashiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:ToriiToshihumiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:ShinoharaHidenoriMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:MitaYoshioMember E05280-000 2025-09-30 jpcrp_cor:Row3Member E05280-000 2025-09-30 jpcrp_cor:Row4Member E05280-000 2025-09-30 jpcrp_cor:No4MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:ReconcilingItemsMember E05280-000 2023-10-01 2024-09-30 jpcrp_cor:ConsolidatedAccountingGroupMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:ShareholdersEquityMember E05280-000 2023-09-30 jppfs_cor:ShareholdersEquityMember E05280-000 2025-09-30 jpcrp_cor:ReportableSegmentsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:ReinsuranceReportableSegmentsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:MediaAgencyReportableSegmentsMember E05280-000 2025-09-30 jpcrp030000-asr_E05280-000:InsuranceAgentReportableSegmentsMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:ReconcilingItemsMember E05280-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E05280-000 2025-09-30 jpcrp_cor:No6MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No7MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No8MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No5MajorShareholdersMember E05280-000 2024-10-01 2025-09-30 jpcrp_cor:ConsolidatedAccountingGroupMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:SakuraiYojiMember E05280-000 2023-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2023-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember E05280-000 2023-09-30 jppfs_cor:RetainedEarningsMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:RetainedEarningsMember E05280-000 2023-10-01 2024-09-30 jppfs_cor:CapitalStockMember E05280-000 2024-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E05280-000 2025-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E05280-000 2025-09-30 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E05280-000 2025-09-30 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E05280-000 2025-09-30 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E05280-000 2025-12-17 jpcrp_cor:OrdinaryShareMember E05280-000 2025-09-30 jpcrp_cor:OrdinaryShareMember E05280-000 2025-09-30 jpcrp_cor:No9MajorShareholdersMember E05280-000 2025-09-30 jpcrp_cor:No10MajorShareholdersMember E05280-000 2023-10-01 2024-09-30 jpcrp_cor:ReconcilingItemsMember E05280-000 2023-10-01 2024-09-30 jpcrp030000-asr_E05280-000:InsuranceAgentReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jpcrp030000-asr_E05280-000:MediaAgencyReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jpcrp030000-asr_E05280-000:ReinsuranceReportableSegmentsMember E05280-000 2023-10-01 2024-09-30 jpcrp_cor:ReportableSegmentsMember E05280-000 2024-09-30 jpcrp_cor:ReconcilingItemsMember E05280-000 2024-09-30 jpcrp030000-asr_E05280-000:InsuranceAgentReportableSegmentsMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:SakuraiYukiMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:ShimazuAsakoMember E05280-000 2025-12-17 jpcrp030000-asr_E05280-000:OsakadaNarihiroMember E05280-000 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember E05280-000 2024-09-30 jppfs_cor:SubscriptionRightsToSharesMember iso4217:JPY xbrli:shares xbrli:shares xbrli:pure iso4217:JPY utr:tCO2e