RELATED PARTY DISCLOSURE	9 Months Ended
Oct. 31, 2014
Related Party Transactions [Abstract]
Related Party Transaction	NOTE 3 - RELATED-PARTY TRANSACTIONS At October 31, 2014, the Company owed a related party in the amount of $50,264 to Hajime Abe, sole director, for payment of the Company’s expenses. At October 31, 2014, the Company has $41,140 of related party trade payable due to Tsukiji Toa Suisan Co., Ltd. for the amount of cost of goods sold. Hajime Abe is a shareholder of Tsukiji Toa Suisan Co., Ltd.. During the nine months ended October 31, 2014, the Company had $52,859 in revenue from related party of which $48,620 is included in related party trade receivable due from Toshoan Restaurant. Hajime Abe is owner of Toshoan Restaurant.

RELATED PARTY DISCLOSURE

9 Months Ended

Oct. 31, 2014

NOTE 3 - RELATED-PARTY TRANSACTIONS

At October 31, 2014, the Company owed a related party in the amount of $50,264 to Hajime Abe, sole director, for payment of the Company’s expenses.

At October 31, 2014, the Company has $41,140 of related party trade payable due to Tsukiji Toa Suisan Co., Ltd. for the amount of cost of goods sold. Hajime Abe is a shareholder of Tsukiji Toa Suisan Co., Ltd..

During the nine months ended October 31, 2014, the Company had $52,859 in revenue from related party of which $48,620 is included in related party trade receivable due from Toshoan Restaurant. Hajime Abe is owner of Toshoan Restaurant.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

Toshoan Holdings, Inc. 10-Q