The new lease accounting standard is scheduled to be applied to fiscal years beginning on or after April 2027. As each company is forced to consider how to proceed with the application of the new lease accounting standard, it is extremely important to know "what other companies are doing" regarding accounting issues in particular. Therefore, in this report, we have conducted interviews with each company that is preparing to adopt the new lease accounting standard, and have independently collected and analyzed information such as "how much impact the application of the standard will have" and "how the company is preparing for the application of the standard. We hope that this report will be useful to those who are struggling to cope with the new lease accounting standards and to those who are trying to understand the actual situation for the application of the new lease accounting standards, We hope that this report will be of some help to those in charge of lease accounting who are struggling to comply with the new lease accounting standards and those who are trying to understand the actual situation in preparation for the application of the new lease accounting standards.