NOTE 4 INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

statutory tax rate

Japanese Subsidiaries are subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:

		Company’s assessable profit
For the years ended September 30,		Up to JPY 4 million		Up to JPY 8 million		Over JPY 8 million
2025		21.87%		23.74%		34.34%
2024		21.87%		23.74%		34.34%

reconciliations of the Japanese statutory income tax rate and the Company’s effective income tax rate

The reconciliations of the Japanese statutory income tax rate and the Company’s effective income tax rate are as follows:

		Year Ended September 30, 2025		Year Ended September 30, 2024
Japanese statutory tax rate		33.80%		33.80%
Income tax difference under different tax jurisdictions		(1.18)%		5.80%
Effect of valuation allowance on deferred income tax assets		(25.17)%		(11.16)%
Non-deductible expenses		(0.45)%		1.61%
Deductible tax payments		-		(1.91)%
Other adjustments		(8.81)%		0.81%
Total		(1.81)%		28.95%