SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 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:

	December 31, 2024		December 31, 2023
Current JPY: US$1 exchange rate		156.7890		141.0350
Average JPY: US$1 exchange rate		151.4405		140.5261

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

	Depreciation Method	Useful Life
Land	Not depreciated	—
Buildings and facilities attached to buildings	Straight-line method	3 – 47 years
Machinery, equipment and automobiles	Declining balance method	2 – 15 years
Aircraft	Declining balance method	2 – 8 years
Software*	Straight-line method	5 years

* Represents software that is non-detachable to the hardware.

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
Trademarks	20 years
Customer Relationships	3 – 4 years
Others	3 years

SCHEDULE OF FAIR VALUE ON A RECURRING BASIS

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

Fair Value Measurements as of December 31, 2024
	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, 2024
Long-term investments:
Equity investments at fair value with readily determinable fair value	$	2,478,531		—		—	$	2,478,531

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		—		—		—		—