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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF CASH PAID FOR INCOME TAXES

Cash paid for income taxes, net of refunds and disaggregated by jurisdiction, during the years ended December 31, 2025, 2024 and 2023 are as follows:

 SCHEDULE OF CASH PAID FOR INCOME TAXES

		2025				2024				2023
		Years ended December 31,
		2025				2024				2023
Japan		$	695,975			$	297,851			$	321,196
Total		$	695,975			$	297,851			$	321,196

SCHEDULE OF INCOME TAX PROVISION

For the years ended December 31, 2025, 2024 and 2023, the Company’s income tax expenses are as follows:

 SCHEDULE OF INCOME TAX PROVISION

		2025				2024				2023
		Years ended December 31,
		2025				2024				2023
Current		$	2,487			$	605,703			$	391,492
Deferred			(587,250	)			5,321				224,860
Income tax (benefit) expense		$	(584,763	)		$	611,024			$	616,352

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

A reconciliation of the effective income tax rates reflected in the accompanying consolidated statements of operations and comprehensive income to the Japanese statutory tax rate for the years ended December 31, 2025, 2024 and 2023 is as follows:

 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

		2025								2024								2023
Japanese statutory tax rate		$	(157,862	)			33.92	%		$	659,264				33.92	%		$	468,887				33.92	%
Permanent differences
IPO-related costs accounted for as equity issuance costs under U.S. GAAP		$	(608,253	)			130.70	%		$	-				0.00	%		$	-				0.00	%
Share-based compensation expense related to stock acquisition rights		$	177,117				(38.06	)%		$	-				0.00	%		$	-				0.00	%
Executive compensation and other non-deductible expenses		$	6,694				(1.44	)%		$	-				0.00	%		$	1				0.00	%
Impairment losses on goodwill		$	-				0.00	%		$	-				0.00	%		$	77,975				5.62	%
Change in valuation allowance		$	-				0.00	%		$	-				0.00	%		$	69,749				5.03	%
Tax credits		$	-				0.00	%		$	(33,127	)			(1.70	)%		$	-				0.00	%
Other adjustment		$	(2,459	)			0.53	%		$	(15,113	)			(0.78	)%		$	(260	)			(0.13	)%
Effective tax rate		$	(584,763	)			125.65	%		$	611,024				31.44	%		$	616,352				44.44	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effects of temporary differences that give rise to the deferred income tax assets and liabilities as of December 31, 2025 and 2024 are presented below:

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		December 31,				December 31,
		2025				2024
Deferred income tax assets		$				$
Operating lease right-of-use assets			-				10,219
Property and equipment			-				-
Asset retirement obligation			94,696				162,033
Intangible assets			118,301				31,453
Provision for compensated absences			53,475				56,934
Net operating losses			1,129,391				570,859
Business tax			4,712				42,704
Others			155,539				140,477
Total deferred tax assets		$	1,556,114			$	1,014,679
Deferred income tax liabilities
Property and equipment		$	(2,315	)		$	(67,470	)
Others			(126,091	)			(89,563	)
Total deferred tax liabilities		$	(128,406	)		$	(157,033	)
Deferred tax assets, net		$	1,427,708			$	857,646

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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