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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES

Accrued and other current liabilities consisted of the following as of September 30, 2024 and 2023 (in thousands):

 

SCHEDULE OF ACCRUED AND OTHER CURRENT LIABILITIES 

   2024   2023 
   As of September 30, 
   2024   2023 
Other Account Payable  ¥77,739   ¥56,488 
Accrued Expenses   46,383    45,730 
Accrued Vacation   7,529    6,156 
Accrued Consumption Taxes (VAT)   26,808    - 
Deposits Received   4,460    8,164 
Others   -    88 
Total  ¥162,919   ¥116,626