The new lease accounting standard is scheduled to be applied from fiscal years beginning on or after April 2027. While "collecting lease contracts" is extremely important as a prerequisite for financial statements and business flow studies, we have heard many comments that "we don't know how to proceed".

Therefore, in this document, we have prepared a sheet and slides for the briefing session based on the comments from companies that are preparing for the new lease accounting standards, focusing on "items and format to promote the collection of contracts without difficulty from the field".
The material has been supervised by Mr. Masahiko Inoue, a certified public accountant who has written several books on lease accounting and taxation, including "Practical Responses to New Lease Accounting and Key Points" so that important issues in lease accounting can be accurately identified without omission.

We hope that this document will be of some help to those who are struggling to cope with the new lease accounting standards and those who are trying to understand the actual situation before applying the standards.

Introduction of the Supervisor
As a partner of an auditing firm, he has been engaged in auditing and advisory services related to leases for many years. He is a former leader of the leasing practice of Tomatsu Lease Credit Industry, an audit firm, and is currently a senior fellow in charge of leasing at the Accounting Education and Training Organization of Japan in cooperation with the Japanese Institute of Certified Public Accountants (JICPA). He has published a total of eight books on lease accounting and taxation (most recently, "New Lease Accounting Practical Response and Intuition" was published at the end of February 2025 and will be reprinted in May of the same year). He has served as a trainer for the Leasing Business Association of Japan for many years and has experience as a trainer for more than 30 lease training courses.