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  <title>Japan Stock Files</title>
  <subtitle>Japanese corporate disclosure, read in the original and written in English.</subtitle>
  <link href="https://japanstockfiles.com/feed.xml" rel="self"/>
  <link href="https://japanstockfiles.com/"/>
  <id>https://japanstockfiles.com/</id>
  <updated>2026-09-09T00:00:00Z</updated>
  <author><name>Japan Stock Files</name></author>
  <rights>Published by ZUZU Inc. Free to read.</rights>
  <entry>
    <title>How to Read EDINET&#x27;s Index</title>
    <link href="https://japanstockfiles.com/fragments/how-to-read-edinets-index"/>
    <id>https://japanstockfiles.com/fragments/how-to-read-edinets-index</id>
    <updated>2026-09-09T00:00:00Z</updated>
    <published>2026-09-09T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">EDINET&#x27;s document list is a free JSON file, one per calendar date, and it is the entry point the Financial Services Agency provides for retrieving Japanese statutory filings by programme. Its fields are named in English and defined in Japanese, and several of them mean something narrower than the name suggests: the securities code belongs to whoever filed, and the company a large-shareholding filing is about sits in a different field; the English flag records an attached file, not a language; a withdrawn document is reduced to its identifiers. A field-by-field guide, read against the June 2026 index — twenty-two daily lists, 15,715 documents — and the agency&#x27;s own specification.</summary>
  </entry>
  <entry>
    <title>What Changed in the Risk Pages</title>
    <link href="https://japanstockfiles.com/fragments/what-changed-in-the-risk-pages"/>
    <id>https://japanstockfiles.com/fragments/what-changed-in-the-risk-pages</id>
    <updated>2026-09-07T00:00:00Z</updated>
    <published>2026-09-07T00:00:00Z</published>
    <category term="Risks"/>
    <summary type="text">Every Japanese annual securities report carries a section headed 事業等のリスク, business and other risks, and since an ordinance amendment of 2019, applied to fiscal years ending from March 2020, it has had to say how likely each risk is, what it would do, and what the company is doing about it. Read against the same company&#x27;s report of a year earlier, the June 2026 sections show what moved: Toyota kept all nineteen of its headings and six sentences on certification left the section; Sony Group&#x27;s numbered risks went from twenty to nineteen, the one that went being the heading on the financial services business classified as a discontinued operation; Mitsubishi Heavy Industries rewrote the section so that one sentence in sixty-one survived, and named physical AI among its risks. Thirty-five of the largest filers, two Junes, side by side.</summary>
  </entry>
  <entry>
    <title>What Japan&#x27;s Biggest Companies Pay</title>
    <link href="https://japanstockfiles.com/fragments/what-japans-biggest-companies-pay"/>
    <id>https://japanstockfiles.com/fragments/what-japans-biggest-companies-pay</id>
    <updated>2026-09-06T00:00:00Z</updated>
    <published>2026-09-06T00:00:00Z</published>
    <category term="Employment"/>
    <summary type="text">Every Japanese listed company prints its average annual salary, average age and average length of service in its annual report. Thirty-four of the largest filed in June. The numbers are there in Japanese, and the row they sit on says which company they describe.</summary>
  </entry>
  <entry>
    <title>M3, Tokuyama, Dentsu Soken</title>
    <link href="https://japanstockfiles.com/fragments/m3-tokuyama-dentsu-soken"/>
    <id>https://japanstockfiles.com/fragments/m3-tokuyama-dentsu-soken</id>
    <updated>2026-09-05T00:00:00Z</updated>
    <published>2026-09-05T00:00:00Z</published>
    <category term="Ownership"/>
    <summary type="text">Oasis Management filed thirteen large-shareholding documents between 4 and 19 August 2026. Three are first reports — the filing a holder makes on crossing the disclosure threshold — and they name M3, Tokuyama and Dentsu Soken.</summary>
  </entry>
  <entry>
    <title>Three Filings Carry an English File</title>
    <link href="https://japanstockfiles.com/fragments/three-filings-carry-an-english-file"/>
    <id>https://japanstockfiles.com/fragments/three-filings-carry-an-english-file</id>
    <updated>2026-08-31T00:00:00Z</updated>
    <published>2026-08-31T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">englishDocFlag is a field on EDINET&#x27;s document list. The API specification defines it in one sentence: 1 where the filing has an English file, 0 everywhere else. Across twelve of EDINET&#x27;s daily indexes in August 2026, 3,769 documents appear and the flag reads 1 on three, each from a different foreign company that files securities reports in Japan.</summary>
  </entry>
  <entry>
    <title>The Column Names the Reporter</title>
    <link href="https://japanstockfiles.com/fragments/the-column-names-the-reporter"/>
    <id>https://japanstockfiles.com/fragments/the-column-names-the-reporter</id>
    <updated>2026-08-29T00:00:00Z</updated>
    <published>2026-08-29T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">A hundred and twenty-four large-shareholding documents in one week. The index&#x27;s securities-code column is filled eleven times, and every time it holds the reporter&#x27;s own code.</summary>
  </entry>
  <entry>
    <title>The Correction to the Correction</title>
    <link href="https://japanstockfiles.com/fragments/the-correction-to-the-correction"/>
    <id>https://japanstockfiles.com/fragments/the-correction-to-the-correction</id>
    <updated>2026-08-26T00:00:00Z</updated>
    <published>2026-08-26T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Ten corrections to internal control reports across five days, and five of them correct a correction.</summary>
  </entry>
  <entry>
    <title>Thirteen Times Undecided</title>
    <link href="https://japanstockfiles.com/fragments/thirteen-times-undecided"/>
    <id>https://japanstockfiles.com/fragments/thirteen-times-undecided</id>
    <updated>2026-08-29T00:00:00Z</updated>
    <published>2026-08-29T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Six companies filed to go public in one week, and the word for undecided appears thirteen or fourteen times in each.</summary>
  </entry>
  <entry>
    <title>The Same Field, Twice</title>
    <link href="https://japanstockfiles.com/fragments/the-same-field-twice"/>
    <id>https://japanstockfiles.com/fragments/the-same-field-twice</id>
    <updated>2026-08-25T00:00:00Z</updated>
    <published>2026-08-25T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Three hundred and ninety-three investment-trust registrations across two weeks, and the commonest ceiling is the same number in both.</summary>
  </entry>
  <entry>
    <title>One Share, Five Months</title>
    <link href="https://japanstockfiles.com/fragments/one-share-five-months"/>
    <id>https://japanstockfiles.com/fragments/one-share-five-months</id>
    <updated>2026-08-24T00:00:00Z</updated>
    <published>2026-08-24T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Six corrections to buyback reports in one week. Five move the same figure by one; the sixth fills a section that reported nothing.</summary>
  </entry>
  <entry>
    <title>Listed Twice, Described Differently</title>
    <link href="https://japanstockfiles.com/fragments/listed-twice-described-differently"/>
    <id>https://japanstockfiles.com/fragments/listed-twice-described-differently</id>
    <updated>2026-09-04T00:00:00Z</updated>
    <published>2026-09-04T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Four semi-annual reports appear on one week&#x27;s index under two different terms. The specification says which listing is the corrected one — and that the document itself was never touched.</summary>
  </entry>
  <entry>
    <title>The Annual Report That Covers Half a Year</title>
    <link href="https://japanstockfiles.com/fragments/the-annual-report-that-covers-half-a-year"/>
    <id>https://japanstockfiles.com/fragments/the-annual-report-that-covers-half-a-year</id>
    <updated>2026-08-20T00:00:00Z</updated>
    <published>2026-08-20T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">One hundred and eighty-two annual securities reports from investment trusts in one week, and the median period is 182 days.</summary>
  </entry>
  <entry>
    <title>Seven Hundred and Thirty Days</title>
    <link href="https://japanstockfiles.com/fragments/seven-hundred-and-thirty-days"/>
    <id>https://japanstockfiles.com/fragments/seven-hundred-and-thirty-days</id>
    <updated>2026-08-24T00:00:00Z</updated>
    <published>2026-08-24T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Ten shelf registrations opened in one week, every one for exactly that span, and eight draws against shelves already standing.</summary>
  </entry>
  <entry>
    <title>The Correction That Takes It Back</title>
    <link href="https://japanstockfiles.com/fragments/the-correction-that-takes-it-back"/>
    <id>https://japanstockfiles.com/fragments/the-correction-that-takes-it-back</id>
    <updated>2026-08-24T00:00:00Z</updated>
    <published>2026-08-24T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Thirteen corrections to extraordinary reports in one week, and two of them withdraw the report instead of amending it.</summary>
  </entry>
  <entry>
    <title>The Report a Calendar Files</title>
    <link href="https://japanstockfiles.com/fragments/the-report-a-calendar-files"/>
    <id>https://japanstockfiles.com/fragments/the-report-a-calendar-files</id>
    <updated>2026-08-24T00:00:00Z</updated>
    <published>2026-08-24T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Seventy-five extraordinary reports from investment trusts in seven days, and in 72 of them the occasion is that a period closed.</summary>
  </entry>
  <entry>
    <title>Two Ways to Change a Page</title>
    <link href="https://japanstockfiles.com/fragments/two-ways-to-change-a-page"/>
    <id>https://japanstockfiles.com/fragments/two-ways-to-change-a-page</id>
    <updated>2026-08-25T00:00:00Z</updated>
    <published>2026-08-25T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Thirty-five investment-trust registrations corrected on five days in one week, and a block that prints the new text without the old.</summary>
  </entry>
  <entry>
    <title>One Character, One Day</title>
    <link href="https://japanstockfiles.com/fragments/one-character-one-day"/>
    <id>https://japanstockfiles.com/fragments/one-character-one-day</id>
    <updated>2026-08-20T00:00:00Z</updated>
    <published>2026-08-20T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Thirty-nine corrections to shelf registrations on five days in August, each printing the period for which the registration stands suspended.</summary>
  </entry>
  <entry>
    <title>The Ceiling on the Cover</title>
    <link href="https://japanstockfiles.com/fragments/the-ceiling-on-the-cover"/>
    <id>https://japanstockfiles.com/fragments/the-ceiling-on-the-cover</id>
    <updated>2026-08-19T00:00:00Z</updated>
    <published>2026-08-19T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Two hundred and seventeen investment-trust registrations in nine days, each printing the largest amount it may offer.</summary>
  </entry>
  <entry>
    <title>The Form That Prints What It Withdraws</title>
    <link href="https://japanstockfiles.com/fragments/the-form-that-prints-the-mistake"/>
    <id>https://japanstockfiles.com/fragments/the-form-that-prints-the-mistake</id>
    <updated>2026-08-19T00:00:00Z</updated>
    <published>2026-08-19T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Thirty-one correction reports on one nine-day list, and a block printed for the version being withdrawn.</summary>
  </entry>
  <entry>
    <title>The Occasions That Rang</title>
    <link href="https://japanstockfiles.com/fragments/what-makes-a-company-file"/>
    <id>https://japanstockfiles.com/fragments/what-makes-a-company-file</id>
    <updated>2026-08-18T00:00:00Z</updated>
    <published>2026-08-18T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Japan&#x27;s extraordinary report is filed only when one of forty-four enumerated occasions occurs. Read across nine days of August, with the last day still open, 139 reports cited twenty-one of the forty-four, 161 times, and the one cited most has a branch number.</summary>
  </entry>
  <entry>
    <title>One Week, One Extra Column</title>
    <link href="https://japanstockfiles.com/fragments/the-column-that-appears"/>
    <id>https://japanstockfiles.com/fragments/the-column-that-appears</id>
    <updated>2026-08-16T00:00:00Z</updated>
    <published>2026-08-16T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">A search of the twenty-three change reports EDINET listed for one week returns the heading 譲渡の相手方 — the name on the other side of the transfer — from seventeen. Seventeen is also the number citing the paragraph that asks for that name.</summary>
  </entry>
  <entry>
    <title>Four Spellings of Nothing</title>
    <link href="https://japanstockfiles.com/fragments/nothing-to-report-signed"/>
    <id>https://japanstockfiles.com/fragments/nothing-to-report-signed</id>
    <updated>2026-08-16T00:00:00Z</updated>
    <published>2026-08-16T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">EDINET&#x27;s list for five business days in August carried 198 confirmation letters, each with a second section headed 特記事項 — matters to be specially noted. A machine reading of that section in all 198 found the same class of sentence every time: there are none. It came in four spellings.</summary>
  </entry>
  <entry>
    <title>The Thirty-First of July, Printed 166 Times on One Route</title>
    <link href="https://japanstockfiles.com/fragments/two-clocks-one-threshold"/>
    <id>https://japanstockfiles.com/fragments/two-clocks-one-threshold</id>
    <updated>2026-08-15T00:00:00Z</updated>
    <published>2026-08-15T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Japan&#x27;s large-shareholding reports print in more than one form. In one week of EDINET filings, 166 of the 170 that name Article 27-26&#x27;s special provisions on their face carry the same obligation date, which is enough to move the count on its own.</summary>
  </entry>
  <entry>
    <title>The Cap That Runs Out First</title>
    <link href="https://japanstockfiles.com/fragments/two-caps-one-buyback"/>
    <id>https://japanstockfiles.com/fragments/two-caps-one-buyback</id>
    <updated>2026-08-18T00:00:00Z</updated>
    <published>2026-08-18T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Japan&#x27;s buyback status report gives progress a line and two value columns, so each line has room for two percentages. Of the 318 filed in one week of August, 289 print both, and in 269 of those the two figures are not the same.</summary>
  </entry>
  <entry>
    <title>The One-Point Band</title>
    <link href="https://japanstockfiles.com/fragments/one-point-at-a-time"/>
    <id>https://japanstockfiles.com/fragments/one-point-at-a-time</id>
    <updated>2026-08-15T00:00:00Z</updated>
    <published>2026-08-15T00:00:00Z</published>
    <category term="Disclosure rules"/>
    <summary type="text">Fourteen large-shareholding documents, fourteen different issuers, eleven days. Twelve of them print a before-and-after ratio, and ten of the eleven increases land between +1.00 and +1.08 points. The per-filer columns show what the summary line is made of.</summary>
  </entry>
  <entry>
    <title>The Page Is Still Called ev.html</title>
    <link href="https://japanstockfiles.com/fragments/the-numbers-the-form-does-not-ask-for"/>
    <id>https://japanstockfiles.com/fragments/the-numbers-the-form-does-not-ask-for</id>
    <updated>2026-08-13T00:00:00Z</updated>
    <published>2026-08-13T00:00:00Z</published>
    <category term=""/>
    <summary type="text">Lifenet Insurance files audited numbers under two accounting regimes, then keeps the figures it manages by — a company-defined capital measure, two solvency ratios, a retired embedded-value series, a share-price level the company set itself — on shelves of its own arranging. A tour of the shelves, and of who checks what.</summary>
  </entry>
  <entry>
    <title>One Customer, Three Tables</title>
    <link href="https://japanstockfiles.com/fragments/one-royalty-one-name"/>
    <id>https://japanstockfiles.com/fragments/one-royalty-one-name</id>
    <updated>2026-08-13T00:00:00Z</updated>
    <published>2026-08-13T00:00:00Z</published>
    <category term=""/>
    <summary type="text">Nexon&#x27;s fiscal 2025 filings cut ¥475.1 billion (US$2.9 billion) of revenue three ways — by product, by place, by segment. One counterparty accounts for roughly a fifth of the total, and each table shows a different part of it.</summary>
  </entry>
  <entry>
    <title>The Same Twelve Months, Twice</title>
    <link href="https://japanstockfiles.com/fragments/two-rulebooks-one-company"/>
    <id>https://japanstockfiles.com/fragments/two-rulebooks-one-company</id>
    <updated>2026-08-12T00:00:00Z</updated>
    <published>2026-08-12T00:00:00Z</published>
    <category term=""/>
    <summary type="text">On 18 June 2026 Sony described its year to March twice — once on Japan&#x27;s securities-report form, once on the SEC&#x27;s Form 20-F. A walk through what each rulebook asks for, where each answer sits, and how the Pictures segment managed to shrink in yen while growing in dollars.</summary>
  </entry>
  <entry>
    <title>The Goodwill Exceeds the Check</title>
    <link href="https://japanstockfiles.com/fragments/the-ledger-of-bought-growth"/>
    <id>https://japanstockfiles.com/fragments/the-ledger-of-bought-growth</id>
    <updated>2026-08-12T00:00:00Z</updated>
    <published>2026-08-12T00:00:00Z</published>
    <category term=""/>
    <summary type="text">Nippon Paint Holdings paid ¥332,017 million (US$2,027 million) for AOC and booked ¥458,314 million (US$2,798 million) of goodwill against it. A reading of where bought growth sits — and in which tables — across a 186-page filing.</summary>
  </entry>
  <entry>
    <title>The Form Asks for Five Years</title>
    <link href="https://japanstockfiles.com/fragments/the-first-annual-report"/>
    <id>https://japanstockfiles.com/fragments/the-first-annual-report</id>
    <updated>2026-08-11T00:00:00Z</updated>
    <published>2026-08-11T00:00:00Z</published>
    <category term=""/>
    <summary type="text">Rigaku Holdings files a five-column annual report on a five-year corporate life. The dashes mark where the form and the filer do not yet overlap.</summary>
  </entry>
</feed>
