[Survey of 101 Public Interest Corporations on New Accounting Standards Compliance] Demand for 'Data Migration Support' Tops at 46.5%. Over 60% Still Use 'Excel/Paper' for Expense Settlement, Revealing Digitalization Lag

PCA Corporation (President: Fumiake Sato; Head Office: Chiyoda-ku, Tokyo; Prime Market Code: 9629; hereinafter 'PCA'), which develops and sells cloud-based core business systems including 'PCA Arch'—an AI-powered, all-in-one solution for financial accounting, HR, and sales management—announces the results of a survey conducted among 101 executives, directors, and accounting staff from public interest foundations and associations regarding their actual usage of accounting software.

Survey Summary

Survey Overview

Survey Name: Actual Status Survey on Accounting Software for Public Interest Corporations

Method: Internet survey planned by IDEATECH's research marketing service 'Resapy®'

Survey Period: March 11–18, 2026

Valid Responses: 101 executives, directors, and accounting staff from public interest foundations and associations

* Percentages are rounded to two decimal places and may not total exactly 100.

≪Usage Guidelines≫

1. Please clearly credit 'PCA Corporation' as the source of this information.

2. When used on websites, please include the following source link:

URL: https://pca.jp/

【Q1】Top Accounting Software: 'PCA Public Interest Accounting' in First Place, 'Powerful Accounting' Second

When asked, 'Q1. Please tell us which accounting software your organization uses. (Multiple answers allowed)' (n=101), the top response was 'PCA Corporation's 'PCA Public Interest Accounting'', followed by 'Success Corporation's 'Powerful Accounting''.

【Q2】Timing of Transition to New Accounting Standards: 'From Reiwa 9 Fiscal Year' at 23.8% is Highest; 'Don't Know' at 22.8%

When asked, 'Q2. Regarding the public interest corporation accounting standards implemented in Reiwa 7, from which fiscal year's business report do you plan to transition?' (n=101), responses were 'Transition from Reiwa 7 fiscal year end' at 16.8%, 'Transition from Reiwa 8 fiscal year end' at 21.8%.

【Q3】Method of Filing Periodic Reports: 'Output from Accounting System and Electronically File' Accounts for About 40%

When asked, 'Q3. Please tell us about the submission of periodic report attachments (A, B, C, F, G), etc.' (n=101), 'Output from accounting system and electronically file' accounted for 37.6%, and 'Currently, entrust filing to professionals (e.g., certified public accountants)' accounted for 21.8%.

【Q4】Support Needed During Transition to New Standards: 'Data Migration Support' at Nearly Half, 'Periodic Report Preparation' Over 40%

When asked, 'Q4. From a financial accounting perspective, what kind of support do you need when transitioning to the public interest corporation accounting standards implemented in Reiwa 7? (Multiple answers allowed)' (n=101), 'Support regarding data migration to the new accounting standards' was 46.5%, 'Support for creating periodic submission documents' was 40.6%, and 'Support for aligning the chart of accounts with the new standards' was 18.8%.

【Q5】Over 40% of Executives and Accounting Staff Are 'Not Considering' Business Transition to the Public Trust System

When asked, 'Q5. After the public trust system, scheduled for April of Reiwa 8, is implemented, are you considering changing your business operations to this system?' (n=101), 'Considering business transition to public trust' was 18.8%, and 'Not considering business transition to public trust' was 42.6%.

【Q6】45.5% of Executives and Accounting Staff Responded They Will 'Continue Preparing' Income Statements After Transition to New Standards

When asked, 'Q6. After transitioning to the new public interest corporation accounting standards, will you continue preparing income statements?' (n=101), 'Will continue preparing' was 45.5%, and 'Will stop preparing' was 22.8%.

【Q7】Expense Settlement Methods: 'Excel' at ~40% (41.6%) is Highest, 'Paper' at ~20%, Showing Analog Methods Still Predominate

When asked, 'Q7. How does your organization handle expense settlement?' (n=101), 'Expense settlement system' was 29.7%, and 'Excel' was 41.6%.

【Q8】Timing of Withholding Tax Certificate Preparation: 'During Year-End Adjustment' at 49.5% is Highest

When asked, 'Q8. When does your organization prepare withholding tax certificates?' (n=101), 'Prepared during year-end adjustment' was 49.5%, and 'Prepared at the time of occurrence' was 31.7%.

Summary

This survey targeted 101 executives, directors, and accounting staff from public interest foundations and associations to investigate the actual status of accounting software usage. The results revealed that approximately half require 'data migration support' during the transition to new accounting standards, and over 60% continue to use analog methods such as Excel and paper for expense settlement.

First, regarding the timing of transition to the new public interest corporation accounting standards implemented in Reiwa 7, 'from Reiwa 9 fiscal year end' was highest at 23.8%, followed by 'from Reiwa 8 fiscal year end' (21.8%) and 'from Reiwa 7 fiscal year end' (16.8%). Meanwhile, 'don't know/cannot answer' reached 22.8%, indicating a significant number of organizations have not yet finalized their transition plans. The top support needs during transition were 'data migration support' (46.5%) and 'support for preparing periodic submission documents' (40.6%).

For expense settlement, 'Excel' (41.6%) was most common, and combined with 'paper' (19.8%), 61.4% used analog methods. Additionally, 45.5% responded they will 'continue preparing' income statements after the new standards are adopted, and 49.5% prepare withholding tax certificates 'during year-end adjustment,' the most common timing.

This survey highlights significant variation in timing and methods for transitioning to the new accounting standards among public interest corporations, with high demand for concrete support in data migration and periodic report preparation. There is a clear need to simultaneously promote overall accounting efficiency, including digitalization of expense settlement, as part of adapting to the new standards.

Introducing 'PCA Cloud Public Interest Accounting'—The Optimal Cloud Accounting Software for Public Interest Corporations

A cloud accounting solution equipped with all the features needed for foundation and association accounting, including automatic creation of ledgers, trial balances, and financial statements from daily journal entries, approval functions with separate permissions for vouchers, budgets, and requests, detailed budget management, and comprehensive document management.

▼ 'PCA Cloud Public Interest Accounting' Product Site

https://pca.jp/area_product/cloud/prokou_cloud_top.html

▼ Special Site: 'Regarding the Reform of Systems for Public Interest Corporations'

https://pca.jp/area_top/kouekikaisei/index.html

▼ Support Service Introduction Site: 'For Those Concerned About System Migration to the New Standards'

https://pca.jp/area_top/kouekikaisei/index.html

Services to Support Operational Efficiency for Public Interest Corporations

▼ 'PCA Cloud Statutory Withholding Tax Certificates' Product Site

https://p