<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001450162</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Shares, no par value per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002018462</issuerCik>
        <issuerName>PicoCELA Inc.</issuerName>
        <issuerCusip>71989C109</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">2-34-5 Ningyocho</street1>
          <street2 xmlns="http://www.sec.gov/edgar/common">SANOS Building, Nihonbashi</street2>
          <city xmlns="http://www.sec.gov/edgar/common">Chuo-ku</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">M0</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">103-0013</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Sojitz Corporation</reportingPersonName>
      <citizenshipOrOrganization>M0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1264500</soleVotingPower>
        <sharedVotingPower>0</sharedVotingPower>
        <soleDispositivePower>1264500</soleDispositivePower>
        <sharedDispositivePower>0</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1264500</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>4.6</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>Row 11 is based on 27,215,505 of the Issuer's common shares, no par value per share, outstanding as of April 30, 2025, as reported on the Issuer's Form 6-K filed with the Securities and Exchange Commission on May 1, 2025. Each of the Issuer's common shares are represented by one American depositary share. As of March 31, 2025, the Reporting Person owned 5.1% of the Issuer's outstanding common shares. As a result of subsequent dilution, the Reporting Person ceased to be the beneficial owner of more than 5% of the Issuer's outstanding common shares and, accordingly, this Schedule 13G also constitutes an exit filing for the Reporting Person.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>PicoCELA Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>2-34-5 Ningyocho, SANOS Building, NihonbashiChuo-ku, Tokyo 103-0013 Japan</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Sojitz Corporation</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1-1, Uchisaiwaicho 2-chome, Chiyoda-ku, Tokyo, Japan</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Japan</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,264,500</amountBeneficiallyOwned>
        <classPercent>4.6</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,264,500</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>1,264,500</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Sojitz Corporation</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Masayoshi Fujimoto</signature>
        <title>Masayoshi Fujimoto, Representative Director, Chairman</title>
        <date>06/04/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
