NOTE 12 - CONTINGENCIES	12 Months Ended
Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Contingencies	NOTE 12 - CONTINGENCIES The Company is subject to various claims and legal proceedings in the course of conducting the business related to Force Club Membership and, from time to time, the Company may become involved in additional claims and lawsuits incidental to the businesses. The Company’s legal counsel and the management routinely assess the likelihood of adverse judgments and outcomes to these matters, as well as ranges of probable losses; to the extent losses are reasonably estimable. Accruals are recorded for these matters to the extent that management concludes a loss is probable and the financial impact, should an adverse outcome occur, is reasonable estimable. In the opinion of management, appropriate and adequate accruals for legal matters have been made, and management believes that the probability of a material loss beyond the amounts accrued is remote. Nevertheless, the Company cannot predict the impact of future developments affecting our pending or future claims and lawsuits. The Company expenses legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to the Company. The factors the Company considers when recording an accrual for contingencies include, among others: (i) the opinions and views of the Company’s legal counsel; (ii) the Company’s previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints. For the year ended September 30, 2019, the Company settled 11 legal cases in total amount of approximately JPY48.8 million (approximately $443,000) related to the cancellation of contracts. From September 30, 2019 to the filing date, the Company has settled one case under the same nature with the amount of approximately JPY2.7 million (approximately $25,000). As of the filing date, the Company had 24 pending legal cases, claiming a damage of approximately JPY159.2 million (approximately $1.5 million) under the same nature. Our legal counsel estimated a probable settlement of 23 of these cases with total settlement amount of approximately JPY41.6 million (approximately $384,000). Our legal counsel was not able to estimate the likelihood of the loss for one of the pending legal cases with an original claim of approximately JPY25.1 million (approximately $232,000). The Company has recorded JPY44.3 million (approximately $409,000) as contingency liability as of September 30, 2019.

NOTE 12 - CONTINGENCIES

12 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

NOTE 12 - CONTINGENCIES

The Company is subject to various claims and legal proceedings in the course of conducting the business related to Force Club Membership and, from time to time, the Company may become involved in additional claims and lawsuits incidental to the businesses. The Company’s legal counsel and the management routinely assess the likelihood of adverse judgments and outcomes to these matters, as well as ranges of probable losses; to the extent losses are reasonably estimable. Accruals are recorded for these matters to the extent that management concludes a loss is probable and the financial impact, should an adverse outcome occur, is reasonable estimable.

In the opinion of management, appropriate and adequate accruals for legal matters have been made, and management believes that the probability of a material loss beyond the amounts accrued is remote. Nevertheless, the Company cannot predict the impact of future developments affecting our pending or future claims and lawsuits. The Company expenses legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to the Company. The factors the Company considers when recording an accrual for contingencies include, among others: (i) the opinions and views of the Company’s legal counsel; (ii) the Company’s previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints.

For the year ended September 30, 2019, the Company settled 11 legal cases in total amount of approximately JPY48.8 million (approximately $443,000) related to the cancellation of contracts. From September 30, 2019 to the filing date, the Company has settled one case under the same nature with the amount of approximately JPY2.7 million (approximately $25,000). As of the filing date, the Company had 24 pending legal cases, claiming a damage of approximately JPY159.2 million (approximately $1.5 million) under the same nature. Our legal counsel estimated a probable settlement of 23 of these cases with total settlement amount of approximately JPY41.6 million (approximately $384,000). Our legal counsel was not able to estimate the likelihood of the loss for one of the pending legal cases with an original claim of approximately JPY25.1 million (approximately $232,000). The Company has recorded JPY44.3 million (approximately $409,000) as contingency liability as of September 30, 2019.