text: 10. SHAREHOLDERS’ EQUITY 
  
  In accordance with the Commercial Code of Japan (the “Code”), the Company has provided a legal reserve, which was included in retained 
  earnings. The Code provides that an amount equal to at least 10% of the amount to be disbursed as distributions of earnings be appropriated to 
  the legal reserve until the total of such reserve and the additional paid-in capital account equals 25% of the common stock account. The legal 
  reserve amounted to ¥53,838 million ($503,159 thousand) as of both March 31, 2005 and 2004. 
  
  The Code provides that neither additional paid-in capital nor the legal reserve is available for dividends, but both may be used to reduce or 
  eliminate a deficit by resolution of the shareholders or may be transferred to common stock by resolution of the Board of Directors. The Code 
  also provides that if the total amount of additional paid-in capital and the legal reserve exceeds 25% of the amount of common stock, the excess 
  may be distributed to the shareholders either as a return of capital or as dividends subject to the approval of the shareholders. 