NOTE 3 - RELATED PARTY TRANSACTIONS	12 Months Ended
Dec. 31, 2017
Related Party Transactions [Abstract]
NOTE 3 - RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED-PARTY TRANSACTIONS For the years ended December 31, 2017 and December 31, 2016, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amounts of $3,879,565 and $1,161,201, $2,776,327 and $386,110, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company. For the years ended December 31, 2017 and December 31, 2016, the Company provided marketing and other services in the amount of $398,621 and $122,609, respectively, to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. For the year ended December 31, 2017, the Company leased its properties and equipment in the amount of $338,002 to four clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. Management determined that the Company has no interest in any residual gains or losses of the related party clinics. Therefore, management determined that consolidation of these clinics was not required under the guidance of ASC 810-15 Variable Interest Entities. Office space of the Company is provided rent-free by Helene Clinic. The Company has no outstanding loans to Takaaki Matsuoka, CEO and director of the Company at December 31, 2017. As of December 31, 2016, the Company had a short term loan outstanding with an amount of $43,337 to Takaaki Matsuoka, CEO and director of the Company. As of December 31, 2016, after netting the receivable of $548,884 from stem cell culturing and tissue handling technical assistance, the Company had net payables of $530,490 to Helene Clinic. Starting from 2017, upon the mutual agreement between Helene Clinic and the Company, the business model was changed. Other than the 10% coordination fees, the Company also deducted from total payments from patients, the portion for stem cell culturing and tissue handling technical assistance pursuant to the agreement entered into between the Company and Helene Clinic. The remainder was then remitted to Helene Clinic. As of December 31, 2017, the Company had payables of $278,593 to Helene Clinic.

NOTE 3 - RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2017

NOTE 3 - RELATED-PARTY TRANSACTIONS

For the years ended December 31, 2017 and December 31, 2016, the Company derived stem cell culturing and tissue handling technical assistance revenue and coordination revenue in the amounts of $3,879,565 and $1,161,201, $2,776,327 and $386,110, respectively, from Helene Clinic which is fully owned by Takaaki Matsuoka, the sole director of the Company.

For the years ended December 31, 2017 and December 31, 2016, the Company provided marketing and other services in the amount of $398,621 and $122,609, respectively, to six clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company.

For the year ended December 31, 2017, the Company leased its properties and equipment in the amount of $338,002 to four clinics which are fully owned or managed by Takaaki Matsuoka, the sole director of the Company. Management determined that the Company has no interest in any residual gains or losses of the related party clinics. Therefore, management determined that consolidation of these clinics was not required under the guidance of ASC 810-15 Variable Interest Entities.

Office space of the Company is provided rent-free by Helene Clinic.

The Company has no outstanding loans to Takaaki Matsuoka, CEO and director of the Company at December 31, 2017. As of December 31, 2016, the Company had a short term loan outstanding with an amount of $43,337 to Takaaki Matsuoka, CEO and director of the Company.

As of December 31, 2016, after netting the receivable of $548,884 from stem cell culturing and tissue handling technical assistance, the Company had net payables of $530,490 to Helene Clinic. Starting from 2017, upon the mutual agreement between Helene Clinic and the Company, the business model was changed. Other than the 10% coordination fees, the Company also deducted from total payments from patients, the portion for stem cell culturing and tissue handling technical assistance pursuant to the agreement entered into between the Company and Helene Clinic. The remainder was then remitted to Helene Clinic. As of December 31, 2017, the Company had payables of $278,593 to Helene Clinic.

Stemcell Holdings, Inc. 10-K