v3.26.1
Income Taxes (Tables)
6 Months Ended
Oct. 31, 2025
Income Taxes [Abstract]  
Schedule of Provision for Income Taxes

Significant components of the provision for income taxes are as follows:

 

   For the six
months ended
October 31,
2024
   For the six
months ended
October 31,
2025
 
   JPY   JPY   USD 
   (Unaudited)   (Unaudited)   (Unaudited) 
Current income tax expense   
-
    
-
    
-
 
Deferred tax benefit   
-
    
-
    
-
 
Total provision for income taxes   
-
    
-
    
-
 
Schedule of Deferred Tax Assets and Liabilities Significant components of deferred tax assets and liabilities are as follows:
   As of
April 30,
2025
   As of
October 31,
2025
 
   JPY   JPY   USD 
Deferred tax assets:     

(Unaudited)

  

(Unaudited)

 
Net operating loss carry forward   438,955,724    492,558,887    3,197,396 
Write-off of other receivable   15,005,181    15,005,181    97,405 
Lease liabilities   960,129    5,158,767    33,488 
Write-off of guaranteed money deposited   2,665,941    2,665,941    17,306 
Temporary difference in depreciation   2,555,574    2,606,758    16,922 
Bonus accrual   1,038,980    
-
    
-
 
Deferred government grants   6,226,200    5,534,400    35,926 
Others   1,480,835    385,322    2,501 
Total deferred tax assets   468,888,564    523,915,256    3,400,944 
Less: valuation allowance   (466,899,408)   (518,472,705)   (3,365,614)
Deferred tax assets, net of valuation allowance   1,989,156    5,442,551    35,330 
                
Deferred tax liabilities:               
Right-of-use assets – operating lease   (960,129)   (5,399,600)   (35,051)
Others   (1,029,027)   (42,951)   (279)
Total deferred tax liabilities   (1,989,156)   (5,442,551)   (35,330)
Net deferred tax assets   
-
    
-
    
-