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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF AMOUNTS FROM LOCAL CURRENCY

Translation of amounts from local currency of the Company into US$1 has been made at the following exchange rates:

 

   December 31,
2025
   December 31,
2024
  

December 31,

2023

 
Current JPY: US$1 exchange rate   156.56    158.18    141.83 
Average JPY: US$1 exchange rate   149.61    151.69    140.67 
Schedule of Property and Equipment Useful Life

 

    Depreciation Method   Useful Life
Buildings   Straight-line method   339 years
Leasehold improvement   Straight-line method   227 years
Structures   Straight-line method   615 years
Facilities - asset retirement obligation   Straight-line method   2 - 39 years
Vehicles   Straight-line method   2 - 6 years
Tools, furniture and fixture   Straight-line method   2 -15 years
Machinery and equipment   Straight-line method   17 years
Software   Straight-line method   5 years
Land   Not depreciated   -
Schedule of Estimated Lives of Intangible Assets

The estimated useful lives of intangible assets are as follows:

 

    Amortization Method   Useful Life
Customer lists   Straight-line method   7 years
Store operating rights   N/A   Indefinite