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NOTE 4 INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2022
Income Tax Disclosure [Abstract]  
Japanese Subsidiaries are subject to a number of income taxes

Japanese Subsidiaries are subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:

 

    Company’s assessable profit
For the years ended September 30,   Up to JPY 4 million   Up to JPY 8 million   Over JPY 8 million
2022   21.87%   23.74%   34.34%
2021   21.87%   23.74%   34.34%
The reconciliations of the Japanese statutory income tax rate and the Company’s effective income tax rate

The reconciliations of the Japanese statutory income tax rate and the Company’s effective income tax rate are as follows:

 

   

Year Ended

September 30, 2022

 

Year Ended

September 30, 2021

Japanese statutory tax rate        33.80%        33.80%
Income tax difference under different tax jurisdictions   0.94%                         2.94%
Effect of valuation allowance on deferred income tax assets   -   (15.24)%
Other adjustments                      3.14%                     1.00% 
Total       37.88%       22.50%