# 【表紙】

【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 近畿財務局長
【提出日】 | 2026年１月26日
【事業年度】 | 第37期（自　2024年11月１日　至　2025年10月31日）
【会社名】 | 株式会社ジェイ・エス・ビー
【英訳名】 | J.S.B.Co.,Ltd.
【代表者の役職氏名】 | 代表取締役社長　　森　高広
【本店の所在の場所】 | 京都市下京区因幡堂町６５５番地
【電話番号】 | （０７５）３４１－２７２８（代表）
【事務連絡者氏名】 | 執行役員経営財務本部長　　大仲　賢一
【最寄りの連絡場所】 | 京都市下京区因幡堂町６５５番地
【電話番号】 | （０７５）３４１－２７２８（代表）
【事務連絡者氏名】 | 執行役員経営財務本部長　　大仲　賢一
【縦覧に供する場所】 | 東京本部 （東京都新宿区西新宿一丁目６番１号） 名古屋支社 （名古屋市中村区名駅四丁目27番６号） 大阪支社 （大阪市東淀川区東中島一丁目20番14号） 株式会社東京証券取引所 （東京都中央区日本橋兜町２番１号）

E25148 34800 株式会社ジェイ・エス・ビー J.S.B.Co.,Ltd. 企業内容等の開示に関する内閣府令 第三号様式 Japan GAAP true CTE CTE 2024-11-01 2025-10-31 FY 2025-10-31 2023-11-01 2024-10-31 2024-10-31 1 false false false E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:IzumiYukakoMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:KuniiDaisukeMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:TeshimaYasukoMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:MatsuiKatsuyukiMember E25148-000 2026-01-26 jpcrp_cor:OrdinaryShareMember E25148-000 2025-10-31 jpcrp_cor:OrdinaryShareMember E25148-000 2026-01-26 jpcrp_cor:Row1Member E25148-000 2026-01-26 jpcrp_cor:Row4Member E25148-000 2026-01-26 jpcrp_cor:Row3Member E25148-000 2026-01-26 jpcrp_cor:Row2Member E25148-000 2025-10-31 jpcrp_cor:CorporateSharedMember E25148-000 2025-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:KiyoharaYuheiMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:FunatomiKojiMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:FukushimaHirokiMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:JoganToshikiMember E25148-000 2024-11-01 2025-10-31 jpcrp_cor:ConsolidatedAccountingGroupMember E25148-000 2025-10-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25148-000 2025-10-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25148-000 2024-10-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2025-10-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:MoriTakahiroMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:AndoEijiMember E25148-000 2026-01-26 jpcrp030000-asr_E25148-000:YamaokaSachieMember E25148-000 2025-10-31 jpcrp_cor:SharesWithNoVotingRightsMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2023-10-31 jppfs_cor:CapitalStockMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2022-11-01 2023-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2022-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2021-11-01 2022-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2021-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2023-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2025-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2024-10-31 jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:SubscriptionRightsToSharesMember E25148-000 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E25148-000 2025-10-31 jpcrp_cor:No10MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No9MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No8MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No7MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No6MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No5MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No4MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No3MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No2MajorShareholdersMember E25148-000 2025-10-31 jpcrp_cor:No1MajorShareholdersMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:TreasuryStockMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25148-000 2023-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2024-10-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ShareholdersEquityMember E25148-000 2023-10-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:GeneralReserveMember E25148-000 2023-10-31 jppfs_cor:LegalRetainedEarningsMember jppfs_cor:NonConsolidatedMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalSurplusMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalCapitalSurplusMember E25148-000 2023-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:CapitalStockMember E25148-000 2025-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E25148-000 2020-11-01 2021-10-31 jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2025-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2025-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2023-10-31 jppfs_cor:RetainedEarningsMember E25148-000 2023-10-31 jppfs_cor:CapitalSurplusMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:OtherCapitalSurplusMember E25148-000 2023-10-31 jppfs_cor:OtherCapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:RetainedEarningsBroughtForwardMember E25148-000 2025-10-31 jpcrp030000-asr_E25148-000:RealEstateRentalManagementBusinessReportableSegmentsMember E25148-000 2024-10-31 jppfs_cor:ShareholdersEquityMember E25148-000 2024-10-31 jppfs_cor:TreasuryStockMember E25148-000 2024-10-31 jppfs_cor:RetainedEarningsMember E25148-000 2024-10-31 jppfs_cor:CapitalSurplusMember E25148-000 2024-10-31 jppfs_cor:CapitalStockMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2025-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2025-10-31 jppfs_cor:ShareholdersEquityMember E25148-000 2025-10-31 jppfs_cor:TreasuryStockMember E25148-000 2025-10-31 jppfs_cor:RetainedEarningsMember E25148-000 2025-10-31 jppfs_cor:CapitalSurplusMember E25148-000 2025-10-31 jppfs_cor:CapitalStockMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:ShareholdersEquityMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:TreasuryStockMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:RetainedEarningsMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:CapitalSurplusMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:CapitalStockMember E25148-000 2024-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2024-10-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E25148-000 2024-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2024-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2025-10-31 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E25148-000 2025-10-31 jpcrp_cor:SharesWithFullVotingRightsTreasurySharesEtcMember E25148-000 2025-10-31 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E25148-000 2025-10-31 jpcrp_cor:SharesWithFullVotingRightsOtherMember E25148-000 2025-10-31 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E25148-000 2025-10-31 jpcrp_cor:SharesLessThanOneUnitMember E25148-000 2025-10-31 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E25148-000 2025-10-31 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:GeneralReserveMember jppfs_cor:NonConsolidatedMember E25148-000 2024-11-01 2025-10-31 jppfs_cor:NonConsolidatedMember jppfs_cor:LegalRetainedEarningsMember E25148-000 2024-11-01 2025-10-31 jpcrp_cor:DirectorsExcludingOutsideDirectorsMember E25148-000 2024-11-01 2025-10-31 jpcrp_cor:CorporateAuditorsExcludingOutsideCorporateAuditorsMember E25148-000 2024-11-01 2025-10-31 jpcrp_cor:OutsideDirectorsAndOtherOfficersMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:ShareholdersEquityMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:TreasuryStockMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:RetainedEarningsMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:CapitalSurplusMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:CapitalStockMember E25148-000 2023-10-31 jppfs_cor:ValuationAndTranslationAdjustmentsMember E25148-000 2023-10-31 jppfs_cor:RemeasurementsOfDefinedBenefitPlansMember E25148-000 2023-10-31 jppfs_cor:DeferredGainsOrLossesOnHedgesMember E25148-000 2023-10-31 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember E25148-000 2023-10-31 jppfs_cor:ShareholdersEquityMember E25148-000 2023-10-31 jppfs_cor:TreasuryStockMember E25148-000 2026-01-26 jpcrp_cor:Row6Member E25148-000 2026-01-26 jpcrp_cor:Row5Member E25148-000 2025-10-31 jpcrp_cor:CorporateSharedMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jpcrp_cor:OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusinessActivitiesMember jppfs_cor:NonConsolidatedMember E25148-000 2025-10-31 jpcrp030000-asr_E25148-000:RealEstateRentalManagementBusinessReportableSegmentsMember jppfs_cor:NonConsolidatedMember E25148-000 2024-10-31 jppfs_cor:NonControllingInterestsMember E25148-000 2023-11-01 2024-10-31 jppfs_cor:NonControllingInterestsMember E25148-000 2023-10-31 jppfs_cor:NonControllingInterestsMember E25148-000 2024-10-31 E25148-000 2023-11-01 2024-10-31 E25148-000 2023-10-31 E25148-000 2022-11-01 2023-10-31 E25148-000 2022-10-31 E25148-000 2021-11-01 2022-10-31 E25148-000 2021-10-31 E25148-000 2020-11-01 2021-10-31 E25148-000 2026-01-26 E25148-000 2025-10-31 E25148-000 2024-11-01 2025-10-31 E25148-000 2025-10-31 jpcrp_cor:Row1Member E25148-000 2025-10-31 jpcrp_cor:Row2Member iso4217:JPY xbrli:shares iso4217:JPY xbrli:shares xbrli:pure utr:tCO2e