XML 64 R46.htm IDEA: XBRL DOCUMENT v3.23.3
Summary of Significant Accounting Policies (Details) - Schedule of Fair Value on a Recurring Basis Using Significant Unobservable Inputs - JPY (¥)
¥ in Thousands
6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Earn-out liability from Weiliantong acquisition [Member]        
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]        
Balance ¥ 4,336 ¥ 10,638    
Fair value change 1,978 (13,071)    
Exchange difference     ¥ (2,126) ¥ (13,252)
Reclassification to shares to be issued   (13,106) (128,119) (200,100)
Balance 6,314 4,336 10,638  
Less: Contingent consideration – earn-out liability – non-current portion    
Warrant liabilities resulting from SPAC Transaction 6,314      
Warrant Liabilities [Member]        
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]        
Balance 166 10,324    
Fair value change (153) (10,776)    
Exchange difference 2 618 (2,698) (2,659)
Balance ¥ 15 166 ¥ 10,324  
Warrant liabilities resulting from SPAC Transaction       ¥ 36,121
Weiliantong acquisition [Member] | Earn-out liability from Weiliantong acquisition [Member]        
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]        
Contingent consideration   ¥ 19,875