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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2024
Accounting Policies [Abstract]  
SCHEDULE OF ACQUIRED EQUITY INTERESTS

Name of the MC  Percentage of
Equity Interest
Acquired
   Percentage of
Voting Interest
Held
 
Medical Corporation Shobikai   100%        0%
Medical Corporation Kowakai   100%   0%
Medical Corporation Nasukai   100%   0%
Medical Corporation Aikeikai   100%   0%
Medical Corporation Jukeikai   100%   0%
Medical Corporation Ritz Cosmetic Surgery   100%   0%
SCHEDULE OF LOCAL CURRENCY EXCHANGE RATES

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

 

   September 30,
2024
   September 30,
2023
 
Current JPY:US$1 exchange rate   142.8410    149.3680 
Average JPY:US$1 exchange rate   151.1271    138.1015 
SCHEDULE OF ESTIMATED USEFUL LIVES OF INTANGIBLE ASSETS

The estimated useful lives of intangible assets are as follows:

 

   Useful Life
Patent use right  16 years
SCHEDULE OF FAIR VALUE ON A RECURRING BASIS

Assets measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023 are summarized below.

 

   Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)
   Significant
Other
Observable
Inputs
(Level 2)
   Unobservable
Inputs
(Level 3)
   Fair
Value at
September 30,
2024
 
Fair Value Measurements as of September 30, 2024
   Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)
   Significant
Other
Observable
Inputs
(Level 2)
   Unobservable
Inputs
(Level 3)
   Fair
Value at
September 30,
2024
 
Long-term investments:                    
Equity investments at fair value with readily determinable fair value  $3,715,695           $3,715,695 

 

    Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)
    Significant
Other
Observable
Inputs
(Level 2)
    Unobservable
Inputs
(Level 3)
    Fair
Value at
December 31,
2023
 
Fair Value Measurements as of December 31, 2023
    Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)
    Significant
Other
Observable
Inputs
(Level 2)
    Unobservable
Inputs
(Level 3)
    Fair
Value at
December 31,
2023
 
Long-term investments:                    
Equity investments at fair value with readily determinable fair value