Build EDINET Inline XBRL (Securities Disclosure)

Skill: Convert financial statements into EDINET Inline XBRL

Region: Japan (日本) Category: Government / regulatory — 金融商品取引法開示 (EDINET) Does: Takes a filer's financial statements and tags them as Inline XBRL against the EDINET taxonomy for disclosure documents — principally the 有価証券報告書 (yūka shōken hōkokusho / annual securities report) — submitted to Japan's FSA through the EDINET system. Spec: FSA EDINET — Inline XBRL + EDINET taxonomy (JGAAP / IFRS; annual taxonomy release)

EDINET requires disclosure documents to be filed as Inline XBRL (machine-readable facts embedded in the XHTML report). The EDINET taxonomy is updated annually by the FSA and covers the document forms (有価証券報告書, 四半期/半期報告書, 大量保有報告書, etc.) plus the accounting standard (JGAAP or IFRS). Build against the current taxonomy year and the EDINET operational guidelines; submission uses EDINET filer credentials.

When this applies

• Listed companies and other regulated filers submit the annual 有価証券報告書 and related periodic/extraordinary reports via EDINET; the financial statements and prescribed cover/qualitative items are tagged in Inline XBRL.
• Foreign/IFRS adopters tag against the IFRS element set within the EDINET taxonomy; domestic filers use the JGAAP element set.

iXBRL building blocks (EDINET)

Tagging rules

• Use the standard EDINET-taxonomy element for each line; create an extension only where no standard element exists, and connect it through the linkbases.
• Consolidated vs non-consolidated statements are distinguished by dimensions (and the relevant element set) — tag each to the correct member so the two sets don't collide.
• Every fact needs a context (period + entity/EDINET code); numeric facts need a unit (typically iso4217:JPY) and decimals/scale. Reported scale (millions of yen is common) must reconcile the displayed value to the tagged value.
• Calculation relationships must foot — components sum to subtotals/totals per the calculation linkbase.
• Cover-page / DEI-equivalent items (filer name, EDINET code, fiscal period, accounting standard used) are mandatory tagged items.
• The XHTML must remain a faithful, human-readable rendering of the report while embedding the facts.

Worked example (one fact, inline)

<!-- Net sales of ¥123,456 million for FY ending 2025-03-31 (consolidated) -->
売上高:
<ix:nonFraction
   name="jpcrp_cor:NetSalesSummaryOfBusinessResults"
   contextRef="CurrentYearDuration_ConsolidatedMember"
   unitRef="JPY"
   decimals="-6"
   scale="6"
   format="ixt:num-dot-decimal">123,456</ix:nonFraction>
<!-- tagged value = 123,456 × 10^6 = ¥123,456,000,000 -->

With contexts (period + EDINET-code entity), the JPY unit, and consolidated dimension declared in the iXBRL header; the same XHTML renders the report.

Validation checklist

• Current-year EDINET taxonomy and the correct standard (JGAAP / IFRS) element set used
• Every fact has a context (period + entity/EDINET code); numeric facts have a unit and decimals/scale
• Reported scale (e.g. millions of yen) reconciles displayed values to tagged values
• Consolidated vs non-consolidated distinguished by dimension/element set; no collisions
• Calculation linkbase foots (components → subtotals/totals)
• Extensions used only where necessary and linked into the taxonomy
• Cover-page items (filer, EDINET code, fiscal period, accounting standard) tagged
• Passes EDINET / Arelle iXBRL validation before submission with EDINET credentials

Last updated: 2026-05-31 — the EDINET taxonomy and operational guidelines update annually; confirm the current taxonomy year, element selection, iXBRL formatting, and submission rules against current FSA EDINET (fsa.go.jp / disclosure.edinet-fsa.go.jp) guidance before filing.