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PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)
12 Months Ended
Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following (in thousands):

 

   2024   2023 
   As of September 30, 
   2024   2023 
Deposit  ¥30,892   ¥- 
Prepaid expenses   12,984    9,592 
Refund of taxes and public dues   6,349    - 
Consumption tax receivable   -    27,373 
Others   42    1,056 
Total  ¥50,267   ¥38,021