Samライズ Co., Ltd. and Deloitte Tohmatsu LLC Announce the Launch of “Universal Business Cloud Fixed Assets,” a Cloud-Based Lease and Fixed Asset Management System Compliant with the New Lease Accounting Standards

Samライズ Co., Ltd. (Headquarters: Shinagawa-ku, Tokyo; President and CEO: Taro Tani; hereinafter “Samライズ”) has launched “Universal Business Cloud Fixed Assets,” a cloud-based system designed to support corporate management of leased fixed assets in accordance with the new lease accounting standards. The system is provided by Deloitte Tohmatsu LLC (Headquarters: Chiyoda-ku, Tokyo;Representative Executive Officer: Shingo Shikayama; hereinafter “Deloitte Tohmatsu”)—a cloud-based system designed to support corporate management of leased fixed assets in compliance with the new lease accounting standards. Sales will commence on August 4, 2026.

“Universal Business Cloud Fixed Assets”

“Universal Business Cloud Fixed Assets” is a full-featured cloud system that ranges from centralized management of lease contract information to management of leased assets and liabilities, fixed assets and depreciation, automatic calculation and journal entry generation, support for multiple accounting standards such as IFRS (International Financial Reporting Standards) andJapanese standards, and report generation functions designed to support audits and disclosures.

■The Need for Compliance with New Lease Accounting Standards and the Current Context

Starting with fiscal years beginning in April 2027 (or the fiscal year ending March 2028 for companies with a March fiscal year-end), the new lease accounting standards (Corporate Accounting Standard No. 38, etc.) will be mandatory.As a result, even operating leases—which were previously treated as off-balance-sheet lease transactions by lessees (i.e., not recorded on the balance sheet)—will now, in principle, require all lease transactions to be recognized on-balance-sheet as “right-of-use assets” and “lease liabilities.”

This regulatory change will affect numerous companies, particularly through its application to real estate leases. It will reset existing practices and impose a significant workload on accounting staff, including the review of existing contracts.To address these challenges—which go beyond mere changes in accounting treatment to include the organization of contract information and the review of internal business processes—"Universal Business Cloud Fixed Assets" was developed to support companies’ lease asset management from accounting, tax, and operational perspectives.

■ Key Features of “Universal Business Cloud Fixed Assets”

The system includes the following features to efficiently handle the processes necessary for lease management, such as lease identification, classification of leases and services, determination of lease terms, recognition of right-of-use assets and lease liabilities, allocation of interest equivalents, and amortization of right-of-use assets.

[Lease Contract (Payment) Management] By entering basic information such as the asset’s contract start date, end date, and lease payments, the right-of-use asset and lease payments are automatically calculated.

[Lease Asset Management] Based on the contract information, the system automatically calculates depreciation expense for right-of-use assets and displays the schedule in a list view.

[Lease Liability Management] The system automatically calculates the lease liability and interest equivalent for right-of-use assets and displays a schedule of principal and interest payments in a single view.

[Fixed Asset Management] The system supports the processing of various events that occur throughout an asset’s lifecycle (such as impairment losses, retirements, and sales) and handles depreciation calculations in accordance with accounting and tax standards.

[Output and Disclosure Support] It includes functions to generate fixed asset ledgers, Corporate Tax Form 16, depreciation asset return forms, and various journal entry data, streamlining financial closing and tax compliance tasks.

For more details on “Universal Business Cloud Fixed Assets,” please visit the following website.

◆ “Universal Business Cloud Fixed Assets” Product Introduction Page

https://www.samuraiz.co.jp/ubc_leases/?utm_source=atpress&utm_medium=Referral&utm_campaign=ubcleases_at

■ Features of “Universal Business Cloud Fixed Assets”

“Universal Business Cloud Fixed Assets” accurately and efficiently supports the complex tasks companies face in complying with the new standards.

1. Superior UI & Design

While many business applications prioritize functionality over design, this system features a sophisticated user interface and a simple, smart design that feels intuitive even to beginners unfamiliar with business applications. Operation guides for the currently selected items are displayed, allowing for manual-free use.

2. Advanced Security and Governance

Operated under Deloitte Tohmatsu’s management framework, the system ensures safe and secure operations within a cloud service environment that combines advanced security and governance.

3. Load Reduction and Integration Capabilities via a Full-Cloud System

As a fully cloud-based system, it can be operated regardless of the environment or location, minimizing implementation burdens and reducing data maintenance costs.

It also facilitates easy data integration with other accounting systems and services, including “Universal Business Cloud Accounting,” which is part of this product series.

■ About Deloitte Tohmatsu LLC

Deloitte Tohmatsu LLC is one of Japan’s largest professional services firms, bringing together a diverse range of experts to contribute to Japan’s economy and society.Leveraging the comprehensive capabilities and global reach of the Deloitte Tohmatsu Group—including audit and assurance services, as well as tax and legal services—we combine expertise across multiple disciplines to provide end-to-end services ranging from strategy formulation and execution to technology implementation and operations.We also deepen our industry expertise to support our clients’ sustainable growth and the creation of new industries.

Headquarters: Marunouchi Nijubashi Building, 3-2-3 Marunouchi, Chiyoda-ku, Tokyo

Phone: 03-6213-1180

■About Samライズ Co., Ltd.

Samrise always adopts the customer’s perspective and aims to be a “software and services marketing platform company” that provides customers with simple and optimal services and solutions to solve their challenges by proposing “innovative technologies and services” that deliver information technology and efficiency commensurate with their investment.

Headquarters: 5F, Shin-Osaki Kangyo Building, 1-6-4 Osaki, Shinagawa-ku, Tokyo

Phone: 03-5436-2040 (Main)

URL: https://www.samuraiz.co.jp

■Where to Find This Press Release

URL: https://www.samuraiz.co.jp/news/ubcleases.html?utm_source=atpress&utm_medium=Referral&utm_campaign=ubcleases_at

■Contact Information Regarding This Matter

Samrise Co., Ltd.

Data Management Solutions Division

Contact: Shoji

TEL: 03-5436-2042

FAX: 03-5436-2041

*Product names, company names, and service names mentioned in this document are registered trademarks or trademarks of their respective companies.

*Product specifications and service details described in this press release are current as of the date of announcement. Please note that they are subject to change without prior notice.