arelle-release 2.37.46__py3-none-any.whl → 2.38.0__py3-none-any.whl

arelle/plugin/validate/EDINET/rules/edinet.py

@@ -4,23 +4,99 @@ See COPYRIGHT.md for copyright information.
 from __future__ import annotations
 
 from collections import defaultdict
-from decimal import Decimal
-from typing import Any, Iterable, cast
+from collections.abc import Iterable
+from pathlib import Path
+from typing import Any
 
-from arelle import XbrlConst, ValidateDuplicateFacts
+import regex
+import unicodedata
+from jaconv import jaconv
+
+from arelle import ValidateDuplicateFacts, ValidateXbrlCalcs, XbrlConst, XmlUtil
+from arelle.Cntlr import Cntlr
+from arelle.FileSource import FileSource
 from arelle.LinkbaseType import LinkbaseType
+from arelle.ModelDtsObject import ModelResource, ModelConcept
+from arelle.ModelRelationshipSet import ModelRelationshipSet
+from arelle.ModelValue import QName, qname
+from arelle.ModelXbrl import ModelXbrl
 from arelle.ValidateDuplicateFacts import DuplicateType
 from arelle.ValidateXbrl import ValidateXbrl
+from arelle.XmlValidateConst import VALID
 from arelle.typing import TypeGetText
 from arelle.utils.PluginHooks import ValidationHook
 from arelle.utils.validate.Decorator import validation
 from arelle.utils.validate.Validation import Validation
-from ..DisclosureSystems import (DISCLOSURE_SYSTEM_EDINET)
+from arelle.utils.validate.ValidationUtil import hasPresentationalConceptsWithFacts
+from ..Constants import AccountingStandard, HALF_KANA, JAPAN_LANGUAGE_CODES, REPORT_ELR_URI_PATTERN, REPORT_ELR_ID_PATTERN
+from ..ControllerPluginData import ControllerPluginData
+from ..DeiRequirements import DeiItemStatus
+from ..DisclosureSystems import DISCLOSURE_SYSTEM_EDINET
+from ..FilingFormat import DocumentType
 from ..PluginValidationDataExtension import PluginValidationDataExtension
+from ..ReportFolderType import ReportFolderType
+from ..Statement import StatementType
 
 _: TypeGetText
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_balances(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8057W: On the consolidated balance sheet, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8058W: On the nonconsolidated balance sheet, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8062W: On the consolidated statement of financial position, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    EDINET.EC8064W: On the nonconsolidated statement of financial position, the sum of all liabilities and
+    equity must equal the sum of all assets.
+    """
+    for statementInstance in pluginData.getStatementInstances(val.modelXbrl):
+        statement = statementInstance.statement
+        for balanceSheet in statementInstance.balanceSheets:
+            if balanceSheet.creditSum == balanceSheet.debitSum:
+                continue
+            code = None
+            if statement.statementType == StatementType.BALANCE_SHEET:
+                if statement.isConsolidated:
+                    code = "EDINET.EC8057W"
+                else:
+                    code = "EDINET.EC8058W"
+            elif statement.statementType == StatementType.STATEMENT_OF_FINANCIAL_POSITION:
+                if statement.isConsolidated:
+                    code = "EDINET.EC8062W"
+                else:
+                    code = "EDINET.EC8064W"
+            assert code is not None, "Unknown balance sheet encountered."
+            yield Validation.warning(
+                codes=code,
+                msg=_("The %(consolidated)s %(balanceSheet)s is not balanced. "
+                      "The sum of all liabilities and equity must equal the sum of all assets. "
+                      "Please correct the debit (%(debitSum)s) and credit (%(creditSum)s) "
+                      "values so that they match "
+                      "<roleUri=%(roleUri)s> <contextID=%(contextId)s> <unitID=%(unitId)s>."),
+                consolidated=_("consolidated") if statement.isConsolidated
+                else _("nonconsolidated"),
+                balanceSheet=_("balance sheet") if statement.statementType == StatementType.BALANCE_SHEET
+                else _("statement of financial position"),
+                debitSum=f"{balanceSheet.debitSum:,}",
+                creditSum=f"{balanceSheet.creditSum:,}",
+                roleUri=statement.roleUri,
+                contextId=balanceSheet.contextId,
+                unitId=balanceSheet.unitId,
+                modelObject=balanceSheet.facts,
+            )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -36,14 +112,27 @@ def rule_EC1057E(
     Ensure that there is a nonnil value disclosed for FilingDateCoverPage
     Note: This rule is only applicable to the public documents.
     """
-    dei = pluginData.getDocumentTypes(val.modelXbrl)
-    if len(dei) > 0:
+    facts = [
+        fact
+        for qname in (
+            pluginData.jpcrpEsrFilingDateCoverPageQn,
+            pluginData.jpcrpFilingDateCoverPageQn,
+            pluginData.jpspsFilingDateCoverPageQn
+        )
+        for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, qname)
+    ]
+    for modelDocument in pluginData.iterCoverPages(val.modelXbrl):
+        if any(fact.modelDocument == modelDocument for fact in facts):
+            continue
         if not (pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.jpcrpEsrFilingDateCoverPageQn)
                 or pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.jpcrpFilingDateCoverPageQn)
                 or pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.jpspsFilingDateCoverPageQn)):
             yield Validation.error(
                 codes='EDINET.EC1057E',
-                msg=_("The [Submission Date] on the cover page has not been filled in."),
+                msg=_("There is no submission date ('【提出日】') on the cover page. "
+                      "File name: '%(file)s'. "
+                      "Please add '【提出日】' to the relevant file."),
+                file=modelDocument.basename,
             )
 
 
@@ -90,6 +179,391 @@ def rule_EC5002E(
         )
 
 
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_calculations(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5611W: The calculated totals for the accounts in the main financial statements, when
+    using the appropriate combination of context and extended link roles, should be within the
+    range of differences due to rounding.
+    """
+    for _validation in ValidateXbrlCalcs.validate(
+        val.modelXbrl,
+        ValidateXbrlCalcs.ValidateCalcsMode.XBRL_v2_1
+    ):
+        if _validation.codes != "xbrl.5.2.5.2:calcInconsistency":
+            continue
+        contextId = _validation.args.get("contextID")
+        assert contextId is not None
+        linkrole = _validation.args.get("linkrole")
+        assert linkrole is not None
+        isSemiAnnualContext = 'Interim' in contextId
+        isSemiAnnualLinkRole = "SemiAnnual" in linkrole
+        if isSemiAnnualLinkRole != isSemiAnnualContext:
+            # Period of context and linkrole do not match.
+            continue
+        context = val.modelXbrl.contexts[contextId]
+        member = context.dimMemberQname(pluginData.consolidatedOrNonConsolidatedAxisQn, includeDefaults=True)
+        isConsolidatedContext = member != pluginData.nonConsolidatedMemberQn
+        isConsolidatedLinkRole = "Consolidated" in linkrole
+        if isConsolidatedLinkRole != isConsolidatedContext:
+            # Consolidated status of context and linkrole do not match.
+            continue
+        yield Validation.warning(
+            codes='EDINET.EC5611W',
+            msg=_("The value \"%(reportedSum)s\" of the total subject \"%(concept)s\" does not match the calculated value \"%(computedSum)s\" (number of items: %(count)s) of the calculation link. "
+                  "Please correct the settings of the relevant elements and calculation links "
+                  "<roleUri=%(linkrole)s> <contextID=%(contextID)s> <unit=%(unitID)s>."),
+            count=len(_validation.args.get("modelObject", [])) - 1,
+            **_validation.args,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC5602R(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5602R: DEI value must match corresponding cover page value.
+
+    Applies to FilerNameInJapaneseDEI, FilerNameInEnglishDEI, FundNameInJapaneseDEI.
+    """
+    errors = []
+
+    def _normalizeValue(value: str) -> str:
+        value = regex.sub(r'\s+', ' ', value).strip()
+        return jaconv.h2z(value, kana=True, ascii=True, digit=True)
+
+    def _collectMismatchedValues(deiQName: QName, coverPageQnames: list[QName]) -> None:
+        deiFact = next((
+            fact
+            for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, deiQName)
+        ), None)
+        if deiFact is None or deiFact.xValue is None:
+            return
+        deiValue = _normalizeValue(str(deiFact.xValue))
+        for coverPageQname in coverPageQnames:
+            for coverPageFact in pluginData.iterValidNonNilFacts(val.modelXbrl, coverPageQname):
+                factValue = _normalizeValue(str(coverPageFact.xValue))
+                if not factValue.startswith(deiValue):
+                    errors.append((deiFact, coverPageFact))
+
+    _collectMismatchedValues(
+        pluginData.qname('jpdei_cor', 'FilerNameInJapaneseDEI'),
+        [
+            #【発行者名】
+            pluginData.qname('jpsps-esr_cor', 'IssuerNameCoverPage'),
+            pluginData.qname('jpsps-sbr_cor', 'IssuerNameCoverPage'),
+            pluginData.qname('jpsps_cor', 'IssuerNameCoverPage'),
+            #【会社名】
+            pluginData.qname('jpcrp-esr_cor', 'CompanyNameCoverPage'),
+            pluginData.qname('jpcrp-sbr_cor', 'CompanyNameCoverPage'),
+            pluginData.qname('jpcrp_cor', 'CompanyNameCoverPage'),
+            pluginData.qname('jpctl_cor', 'CompanyNameCoverPage'),
+            #【氏名又は名称】
+            pluginData.qname('jplvh_cor', 'NameCoverPage'),
+            #【届出者の名称】
+            pluginData.qname('jptoi_cor', 'FullNameOrNameOfFilerOfNotificationCoverPage'),
+            #【届出者の氏名又は名称】
+            pluginData.qname('jptoo-ton_cor', 'FullNameOrNameOfFilerOfNotificationCoverPage'),
+            pluginData.qname('jptoo-wto_cor', 'FullNameOrNameOfFilerOfNotificationCoverPage'),
+            #【報告者の名称】
+            pluginData.qname('jptoi_cor', 'NameOfFilerCoverPage'),
+            pluginData.qname('jptoo-pst_cor', 'NameOfFilerCoverPage'),
+            #【報告者の氏名又は名称】
+            pluginData.qname('jptoo-toa_cor', 'FullNameOrNameOfFilerCoverPage'),
+            pluginData.qname('jptoo-tor_cor', 'FullNameOrNameOfFilerCoverPage'),
+        ]
+    )
+
+    _collectMismatchedValues(
+        pluginData.qname('jpdei_cor', 'FilerNameInEnglishDEI'),
+        [
+            #【英訳名】
+            pluginData.qname('jpcrp-esr_cor', 'CompanyNameInEnglishCoverPage'),
+            pluginData.qname('jpcrp-sbr_cor', 'CompanyNameInEnglishCoverPage'),
+            pluginData.qname('jpcrp_cor', 'CompanyNameInEnglishCoverPage'),
+            pluginData.qname('jpctl_cor', 'CompanyNameInEnglishCoverPage'),
+        ]
+    )
+
+    _collectMismatchedValues(
+        pluginData.qname('jpdei_cor', 'FundNameInJapaneseDEI'),
+        [
+            #【ファンド名】
+            pluginData.qname('jpsps-esr_cor', 'FundNameCoverPage'),
+            pluginData.qname('jpsps_cor', 'FundNameCoverPage'),
+            #【届出の対象とした募集（売出）内国投資信託受益証券に係るファンドの名称】
+            pluginData.qname('jpsps_cor', 'NameOfFundRelatedToDomesticInvestmentTrustBeneficiaryCertificateToRegisterForOfferingOrDistributionCoverPageTextBlock'),
+            #【届出の対象とした募集（売出）内国投資証券に係る投資法人の名称】
+            pluginData.qname('jpsps_cor', 'NameOfInvestmentCorporationRelatedToDomesticInvestmentSecuritiesToRegisterForOfferingOrDistributionCoverPage'),
+        ]
+    )
+
+    for deiFact, coverPageFact in errors:
+        yield Validation.warning(
+            codes='EDINET.EC5602R',
+            msg=_("The DEI information \"%(deiQname)s\" (%(deiValue)s) does not match "
+                  "\"%(coverPageQname)s\" (%(coverPageValue)s) . "
+                  "Please check the content of the corresponding DEI (the element "
+                  "displayed in the message) and the value in the submitted document, "
+                  "and correct it so that they match."),
+            deiQname=deiFact.qname,
+            deiValue=deiFact.xValue,
+            coverPageQname=coverPageFact.qname,
+            coverPageValue=coverPageFact.xValue,
+            modelObject=[deiFact, coverPageFact],
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC5613E(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5613E: Please set the DEI "Accounting Standard" value to one
+    of the following: "Japan GAAP", "US GAAP", "IFRS".
+    """
+    validAccountingStandards = {s.value for s in AccountingStandard}
+    errorFacts = [
+        fact for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, pluginData.accountingStandardsDeiQn)
+        if fact.xValue not in validAccountingStandards
+    ]
+    if len(errorFacts) > 0:
+        yield Validation.error(
+            codes='EDINET.EC5613E',
+            msg=_("Please set the DEI \"Accounting Standard\" value to one "
+                  "of the following: %(values)s."),
+            values=', '.join(f'"{s.value}"' for s in AccountingStandard),
+            modelObject=errorFacts,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC5614E(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5614E: A required DEI value is missing.
+    """
+    for coverPageDocument in pluginData.iterCoverPages(val.modelXbrl):
+        filingFormat = pluginData.getFilingFormat(val.modelXbrl)
+        if filingFormat is None:
+            return
+        deiRequirements = pluginData.getDeiRequirements(val.modelXbrl)
+        for qname in pluginData.deiItems:
+            status = deiRequirements.get(qname, filingFormat)
+            if (
+                    status == DeiItemStatus.REQUIRED and
+                    not pluginData.hasValidNonNilFact(val.modelXbrl, qname)
+            ):
+                yield Validation.error(
+                    codes='EDINET.EC5614E',
+                    msg=_("The value of '%(localName)s' in the DEI does not exist. "
+                          "File name: '%(file)s'. "
+                          "Please add the cover item %(localName)s to the relevant file."),
+                    localName=qname.localName,
+                    file=coverPageDocument.basename,
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC5623W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC5623W: Instances using IFRS taxonomies must set the DEI "Accounting Standard" value to "IFRS".
+    """
+    if pluginData.namespaces.jpigp not in val.modelXbrl.prefixedNamespaces.values():
+        return
+    errorFacts = [
+        fact for fact in pluginData.iterValidNonNilFacts(val.modelXbrl, pluginData.accountingStandardsDeiQn)
+        if fact.xValue != AccountingStandard.IFRS.value
+    ]
+    if len(errorFacts) > 0:
+        yield Validation.warning(
+            codes='EDINET.EC5623W',
+            msg=_("Please set the DEI \"Accounting Standard\" value to \"IFRS\"."),
+            modelObject=errorFacts,
+        )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_namespace_prefixes(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8003W: The namespace prefix used in the namespace declaration of the
+    report schema file must conform to the rules.
+        jp{府令略号}{様式番号}-{報告書略号}_{EDINET コード又はファンドコード}-{追番(3 桁)}
+    EDINET.EC8004W: The namespace prefix used in the namespace declaration of the
+    audit report schema file must conform to the rules.
+        jpaud-{監査報告書略号}-{当期又は前期の別}{連結又は個別の別}_{EDINET コード又はファンドコード}-{追番(3 桁)}
+    """
+    extensionSchemas = pluginData.getExtensionSchemas(val.modelXbrl)
+    for modelDocument in val.modelXbrl.urlDocs.values():
+        for prefix, namespace in modelDocument.xmlRootElement.nsmap.items():
+            if namespace not in extensionSchemas:
+                continue # Not an extension schema namespace
+            pathInfo = extensionSchemas[namespace]
+            assert pathInfo.reportFolderType is not None
+            patterns = pathInfo.reportFolderType.prefixPatterns
+            if len(patterns) == 0:
+                continue # No patterns to check against
+            match = any(pattern.fullmatch(prefix) for pattern in patterns)
+            if match:
+                continue # Valid namespace URI
+            if pathInfo.reportFolderType == ReportFolderType.AUDIT_DOC:
+                yield Validation.warning(
+                    codes='EDINET.EC8004W',
+                    msg=_("The namespace prefix used in the namespace declaration of the "
+                          "audit report schema file does not conform to the rules. "
+                          "File name: '%(file)s'. "
+                          "Prefix: '%(prefix)s'."),
+                    file=pathInfo.path.name,
+                    prefix=prefix
+                )
+            else:
+                yield Validation.warning(
+                    codes='EDINET.EC8003W',
+                    msg=_("The namespace prefix used in the namespace declaration of the "
+                          "report schema file does not conform to the rules. "
+                          "File name: '%(file)s'. "
+                          "Prefix: '%(prefix)s'."),
+                    file=pathInfo.path.name,
+                    prefix=prefix
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_namespace_uris(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8000W: A report's extension taxonomy namespace URI must conform to the rules.
+        http://disclosure.edinet-fsa.go.jp/jp{府令略号}{様式番号}/{報告書略号}/{報告書連番(3 桁)}
+            /{EDINET コード又はファンドコード}-{追番(3 桁)}/{報告対象期間期末日|報告義務発生日}
+            /{報告書提出回数(2 桁)}/{報告書提出日}
+    EDINET.EC8001W: An audit report's extension taxonomy namespace URI must conform to the rules.
+        http://disclosure.edinet-fsa.go.jp/jpaud/{監査報告書略号}/{当期又は前期の別}{連結又は個別の別}
+            /{報告書連番(3 桁)}/{EDINET コード又はファンドコード}-{追番(3桁)}/{報告対象期間期末日}
+            /{報告書提出回数(2 桁)}/{報告書提出日}
+    """
+    for targetNamespace, pathInfo in pluginData.getExtensionSchemas(val.modelXbrl).items():
+        assert pathInfo.reportFolderType is not None
+        patterns = pathInfo.reportFolderType.namespaceUriPatterns
+        if len(patterns) == 0:
+            continue # No patterns to check against
+        match = any(pattern.fullmatch(targetNamespace) for pattern in patterns)
+        if match:
+            continue # Valid namespace URI
+        if pathInfo.reportFolderType == ReportFolderType.AUDIT_DOC:
+            yield Validation.warning(
+                codes='EDINET.EC8001W',
+                msg=_("The namespace URI used in the namespace declaration of the "
+                      "audit report schema file does not conform to the rules. "
+                      "File name: '%(file)s'. "
+                      "URI: '%(uri)s'."),
+                file=pathInfo.path.name,
+                uri=targetNamespace
+            )
+        else:
+            yield Validation.warning(
+                codes='EDINET.EC8000W',
+                msg=_("The namespace URI used in the namespace declaration of the "
+                      "report schema file does not conform to the rules. "
+                      "File name: '%(file)s'. "
+                      "URI: '%(uri)s'."),
+                file=pathInfo.path.name,
+                uri=targetNamespace
+            )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_roles(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8006W: The ID of the report's extended link role must conform to the rules.
+        rol_{Root element name (excluding Abstract and Heading)}(-{Modifier})(-{2-digit sequential number})
+    EDINET.EC8007W: The URI of the report's extended link role must conform to the rules.
+        http://disclosure.edinet-fsa.go.jp/role/jp{Prefecture Ordinance abbreviation|dei}
+            (-{report abbreviation})/rol_{root element name (excluding Abstract and Heading)}
+            (-{modifier})(-{two-digit sequential number})
+    """
+    for roleTypes in val.modelXbrl.roleTypes.values():
+        for roleType in roleTypes:
+            if not pluginData.isExtensionUri(roleType.modelDocument.uri, val.modelXbrl):
+                continue
+            if not REPORT_ELR_ID_PATTERN.fullmatch(str(roleType.id)):
+                yield Validation.warning(
+                    codes='EDINET.EC8006W',
+                    msg=_("The ID of the report's extended link role does not conform to the rules. "
+                          "File name: '%(file)s'. "
+                          "ID: '%(id)s'."),
+                    file=roleType.modelDocument.basename,
+                    id=roleType.id
+                )
+            if not REPORT_ELR_URI_PATTERN.fullmatch(roleType.roleURI):
+                yield Validation.warning(
+                    codes='EDINET.EC8007W',
+                    msg=_("The URI of the report's extended link role does not conform to the rules. "
+                          "File name: '%(file)s'. "
+                          "URI: '%(uri)s'."),
+                    file=roleType.modelDocument.basename,
+                    uri=roleType.roleURI
+                )
+
+
 @validation(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
@@ -179,47 +653,220 @@ def rule_EC8027W(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
 )
-def rule_EC8062W(
+def rule_EC8028W(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    EDINET.EC8062W: The sum of all liabilities and equity must equal the sum of all assets.
+    EDINET.EC8028W: The priority attribute must not be duplicated for the same
+    element and label role within the submitter's taxonomy.
+
+    Note: Not mentioned in documentation, but inferring from sample filings that
+    label language should also be considered.
+    """
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    if labelsRelationshipSet is None:
+        return
+    for concept, rels in labelsRelationshipSet.fromModelObjects().items():
+        groups = defaultdict(list)
+        for rel in rels:
+            if not isinstance(rel.toModelObject, ModelResource):
+                continue
+            if not pluginData.isExtensionUri(rel.modelDocument.uri, val.modelXbrl):
+                continue
+            groups[(rel.toModelObject.xmlLang, rel.toModelObject.role, rel.priority)].append(rel)
+        for (lang, role, priority), group in groups.items():
+            if len(group) > 1:
+                yield Validation.warning(
+                    codes='EDINET.EC8028W',
+                    msg=_("The priority attribute must not be duplicated for the same "
+                          "element and label role in the same submitter taxonomy. "
+                          "File name: '%(path)s'. Concept: '%(concept)s'. "
+                          "Role: '%(role)s'. Priority: %(priority)s. "
+                          "Please check the element and label name of the corresponding "
+                          "file. Please set the priority attribute so that the same "
+                          "element and the same label role in the submitter's taxonomy "
+                          "are not duplicated."),
+                    path=rels[0].document.basename,
+                    concept=concept.qname,
+                    role=role,
+                    priority=priority,
+                    modelObject=group,
+                )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8029W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8029W: Any non-abstract element referenced in the definition or presentation linkbase must
+    be present in an instance.
     """
-    deduplicatedFacts = pluginData.getDeduplicatedFacts(val.modelXbrl)
+    linkbaseTypes = (LinkbaseType.DEFINITION, LinkbaseType.PRESENTATION)
+    arcroles = tuple(
+        arcrole
+        for linkbaseType in linkbaseTypes
+        for arcrole in linkbaseType.getArcroles()
+    )
+    referencedConcepts: set[ModelConcept] = set()
+    usedConcepts: set[ModelConcept] = set()
+    for modelXbrl in pluginData.loadedModelXbrls:
+        usedConcepts.update(fact.concept for fact in modelXbrl.facts)
+        relSet = modelXbrl.relationshipSet(arcroles)
+        if relSet is None:
+            continue
+        concepts = list(relSet.fromModelObjects().keys()) + list(relSet.toModelObjects().keys())
+        for concept in concepts:
+            if not isinstance(concept, ModelConcept):
+                continue
+            if concept.isAbstract:
+                continue
+            referencedConcepts.add(concept)
+    unusedConcepts = referencedConcepts - usedConcepts
+    for concept in unusedConcepts:
+        yield Validation.warning(
+            codes='EDINET.EC8029W',
+            msg=_("The non-abstract element present in the presentation link or definition "
+                  "link is not set in an inline XBRL file. "
+                  "Element: '%(concept)s'. "
+                  "Please use the element in the inline XBRL file. If it is an unnecessary "
+                  "element, please delete it from the presentation link and definition link."),
+            concept=concept.qname.localName,
+            modelObject=concept,
+        )
+
 
-    factsByContextId = defaultdict(list)
-    for fact in deduplicatedFacts:
-        if fact.qname not in (pluginData.assetsIfrsQn, pluginData.liabilitiesAndEquityIfrsQn):
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8030W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8030W: Any concept (other than DEI concepts) used in an instance must
+    be in the presentation linkbase.
+    """
+    usedConcepts = pluginData.getUsedConcepts(val.modelXbrl)
+    relSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.PRESENTATION.getArcroles()))
+    for concept in usedConcepts:
+        if concept.qname.namespaceURI == pluginData.namespaces.jpdei:
             continue
-        if fact.contextID is None or not pluginData.contextIdPattern.fullmatch(fact.contextID):
+        if concept.qname.localName.endswith('DEI'):
+            # Example: jpsps_cor:SecuritiesRegistrationStatementAmendmentFlagDeemedRegistrationStatementDEI
             continue
-        factsByContextId[fact.contextID].append(fact)
-
-    for facts in factsByContextId.values():
-        assetSum = Decimal(0)
-        liabilitiesAndEquitySum = Decimal(0)
-        for fact in facts:
-            if isinstance(fact.xValue, float):
-                value = Decimal(fact.xValue)
-            else:
-                value = cast(Decimal, fact.xValue)
-            if fact.qname == pluginData.assetsIfrsQn:
-                assetSum += value
-            elif fact.qname == pluginData.liabilitiesAndEquityIfrsQn:
-                liabilitiesAndEquitySum += value
-        if assetSum != liabilitiesAndEquitySum:
+        if not relSet.contains(concept):
             yield Validation.warning(
-                codes='EDINET.EC8062W',
-                msg=_("The consolidated statement of financial position is not reconciled. "
-                      "The sum of all liabilities and equity must equal the sum of all assets. "
-                      "Please correct the debit (%(liabilitiesAndEquitySum)s) and credit (%(assetSum)s) "
-                      "values so that they match."),
-                liabilitiesAndEquitySum=f"{liabilitiesAndEquitySum:,}",
-                assetSum=f"{assetSum:,}",
-                modelObject=facts,
+                codes='EDINET.EC8030W',
+                msg=_("An element (other than DEI) set in the inline XBRL file is not set in the "
+                      "presentation linkbase. "
+                      "Element: '%(concept)s'. "
+                      "Please set the relevant element in the presentation linkbase."),
+                concept=concept.qname.localName,
+                modelObject=concept,
+            )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8031W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8031W: For contexts having an ID beginning with "FilingDate", the instant
+    date value must match the report submission date set in the file name.
+
+    However, when reporting corrections, please set the following:
+    Context beginning with "FilingDate": The submission date on the cover page of the attached inline XBRL (original submission date)
+    "Report submission date" in the file name: The submission date of the correction report, etc.
+    """
+    isAmendment = pluginData.getDeiValue('ReportAmendmentFlagDEI')
+    if isAmendment:
+        # Amendment/corrections report are not subject to this validation, but documentation does note:
+        #   However, when reporting corrections, please set the following:
+        #   Context beginning with "FilingDate": The submission date on the cover page of the attached inline XBRL (original submission date)
+        #   "Report submission date" in the file name: The submission date of the correction report, etc.
+        return
+    uploadContents = pluginData.getUploadContents()
+    if uploadContents is None:
+        return
+    docUris = {
+        docUri
+        for modelXbrl in pluginData.loadedModelXbrls
+        for docUri in modelXbrl.urlDocs.keys()
+    }
+    actualDates = defaultdict(set)
+    for uri in docUris:
+        path = Path(uri)
+        pathInfo = uploadContents.uploadPathsByFullPath.get(path)
+        if pathInfo is None or pathInfo.reportFolderType is None:
+            continue
+        patterns = pathInfo.reportFolderType.ixbrlFilenamePatterns
+        for pattern in patterns:
+            matches = pattern.match(path.name)
+            if not matches:
+                continue
+            groups = matches.groupdict()
+            year = groups['submission_year']
+            month = groups['submission_month']
+            day = groups['submission_day']
+            actualDate = f'{year:04}-{month:02}-{day:02}'
+            actualDates[actualDate].add(path)
+    expectedDates = defaultdict(set)
+    for modelXbrl in pluginData.loadedModelXbrls:
+        for context in modelXbrl.contexts.values():
+            if context.id is None:
+                continue
+            if not context.id.startswith("FilingDate"):
+                continue
+            if not context.isInstantPeriod:
+                continue
+            expectedDate = XmlUtil.dateunionValue(context.instantDatetime, subtractOneDay=True)[:10]
+            expectedDates[expectedDate].add(context)
+    invalidDates = {k: v for k, v in actualDates.items() if k not in expectedDates}
+    if len(invalidDates) == 0:
+        return
+    paths = [
+        path
+        for paths in invalidDates.values()
+        for path in paths
+    ]
+    contexts = [
+        context
+        for contexts in expectedDates.values()
+        for context in contexts
+    ]
+    for path in paths:
+        for context in contexts:
+            yield Validation.warning(
+                codes='EDINET.EC8031W',
+                msg=_("The value of the instant element in context '%(context)s' "
+                      "must match the report submission date set in the file name. "
+                      "File name: '%(file)s'. "
+                      "Please correct the report submission date in the filename or "
+                      "the instant element value for the context with ID '%(context)s'."),
+                context=context.id,
+                file=path.name,
+                modelObject=context,
             )
 
 
@@ -227,19 +874,1261 @@ def rule_EC8062W(
     hook=ValidationHook.XBRL_FINALLY,
     disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
 )
-def rule_EC8075W(
+def rule_EC8034W(
         pluginData: PluginValidationDataExtension,
         val: ValidateXbrl,
         *args: Any,
         **kwargs: Any,
 ) -> Iterable[Validation]:
     """
-    EDINET.EC8075W: The percentage of female executives has not been tagged in detail. Ensure that there is
-    a nonnil value disclosed for jpcrp_cor:RatioOfFemaleDirectorsAndOtherOfficers.
+    EDINET.EC8034W: English labels for extension concepts must not contain full-width characters.
     """
-    if pluginData.isCorporateForm(val.modelXbrl):
-        if not pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.ratioOfFemaleDirectorsAndOtherOfficersQn):
-            yield Validation.warning(
-                codes='EDINET.EC8075W',
-                msg=_("The percentage of female executives has not been tagged in detail."),
+    labelsRelationshipSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    for concept, modelLabelRels in labelsRelationshipSet.fromModelObjects().items():
+        for modelLabelRel in modelLabelRels:
+            modelLabel = modelLabelRel.toModelObject
+            if not isinstance(modelLabel, ModelResource):
+                continue
+            if not pluginData.isExtensionUri(modelLabel.modelDocument.uri, val.modelXbrl):
+                continue
+            if modelLabel.xmlLang != 'en':
+                continue
+            label = modelLabel.textValue.strip()  # Does not trim full-width spaces
+            if any(
+                unicodedata.east_asian_width(char) in ('F', 'W')
+                for char in label
+            ):
+                yield Validation.warning(
+                    codes='EDINET.EC8034W',
+                    msg=_("The English label must be set using half-width alphanumeric characters "
+                          "and half-width symbols. "
+                          "File name: '%(file)s'. "
+                          "English label: '%(label)s'. "
+                          "Please use only half-width alphanumeric characters and half-width symbols "
+                          "for the English labels of concepts in the relevant files."),
+                    file=modelLabel.document.basename,
+                    label=modelLabel.id,
+                    modelObject=modelLabel,
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8069W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8069W: If tagging IssuedSharesTotalNumberOfSharesEtcTextBlock, also tag using at least one of the following three elements:"
+    "Overview of the corporate governance system (company with auditors) [text block]" (CorporateGovernanceCompanyWithCorporateAuditorsTextBlock) ・
+    "Overview of the corporate governance system (company with audit and supervisory committee) [text block]" (CorporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlock)
+    "Overview of the corporate governance system (company with nominating committee, etc.) [text block]" (CorporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlock)
+
+    If a role indicating a disclosure of securities information and if IssuedSharesTotalNumberOfSharesEtcTextBlock is tagged and non-nil then the one or more of the above three elements must also be tagged and non-nil.
+    """
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo24SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo27SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo3AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo32AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo4AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43QuarterlySecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43SemiAnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo24SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo27SecuritiesRegistrationStatement',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo3AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo32AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo4AnnualSecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43QuarterlySecuritiesReport',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_CabinetOfficeOrdinanceOnDisclosureOfCorporateInformationEtcFormNo43SemiAnnualSecuritiesReport'
+    )
+    if not hasPresentationalConceptsWithFacts(val.modelXbrl, roleUris):
+        return
+    if not pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.issuedSharesTotalNumberOfSharesEtcQn):
+        return
+    if (
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlockQn) or
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithCorporateAuditorsTextBlockQn) or
+            pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.corporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlockQn)
+    ):
+        return
+    totalStockShares = val.modelXbrl.factsByQname.get(pluginData.issuedSharesTotalNumberOfSharesEtcQn)
+    yield Validation.error(
+        codes='EDINET.EC8069W',
+        msg=_("If tagging IssuedSharesTotalNumberOfSharesEtcTextBlock, also tag using at least one of the following three elements: \n"
+              "'Overview of corporate governance system (company with auditors) [Text Block]' (CorporateGovernanceCompanyWithCorporateAuditorsTextBlock) \n"
+              "'Overview of corporate governance system (company with audit and supervisory committee) [Text Block]' (CorporateGovernanceCompanyWithAuditAndSupervisoryCommitteeTextBlock)\n"
+              "'Overview of corporate governance system (company with nominating committee, etc.) [Text Block]' (CorporateGovernanceCompanyWithNominatingAndOtherCommitteesTextBlock)\n"),
+        modelObject=totalStockShares
+    )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8073E(
+    pluginData: PluginValidationDataExtension,
+    val: ValidateXbrl,
+    *args: Any,
+    **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8073E: Prohibited characters are used in the labels for descendents of
+                    CategoriesOfDirectorsAndOtherOfficersAxis except for ExecutiveOfficersMember
+    """
+    axisConcept = val.modelXbrl.qnameConcepts.get(pluginData.categoriesOfDirectorsAndOtherOfficersAxisQn)
+    if axisConcept is None:
+        return
+    defRelSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.DEFINITION.getArcroles()))
+    labelRelSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    for rel in defRelSet.fromModelObject(axisConcept):
+        if rel.toModelObject is None or rel.toModelObject.qname == pluginData.executiveOfficersMemberQn:
+            continue
+        for labelRel in labelRelSet.fromModelObject(rel.toModelObject):
+            if labelRel.toModelObject is None or labelRel.toModelObject.textValue is None:
+                continue
+            illegalChars = HALF_KANA.intersection(set(labelRel.toModelObject.textValue))
+            if any(illegalChars):
+                yield Validation.error(
+                    codes='EDINET.EC8073E',
+                    msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
+                          "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
+                    concept=rel.toModelObject.qname.localName,
+                    role=labelRel.toModelObject.role,
+                    label=labelRel.toModelObject.textValue,
+                    characters=list(illegalChars)
                 )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8073W_EC8074W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8073W: Prohibited characters are used in Japanese labels for descendents of ExecutiveOfficersMember
+    EDINET.EC8074W: Prohibited characters are used in English labels for descendents of ExecutiveOfficersMember
+    """
+    def getIllegalCharsJapanese(textValue: str) -> set[str]:
+        """Check for prohibited characters in Japanese labels."""
+        return set(HALF_KANA.intersection(set(textValue)))
+
+    def getIllegalCharsEnglish(textValue: str) -> set[str]:
+        """Check for prohibited characters in English labels."""
+        illegalChars = set()
+        for char in textValue:
+            if char in HALF_KANA:
+                illegalChars.add(char)
+                continue
+            codePoint = ord(char)
+            if 0xA1 <= codePoint <= 0xBF:
+                # Exclude symbols
+                illegalChars.add(char)
+            elif codePoint in (0xD7, 0xF7):
+                # Exclude multiplication and division symbols
+                illegalChars.add(char)
+            elif codePoint > 0xFF:
+                # Characters beyond Latin-1
+                illegalChars.add(char)
+        return illegalChars
+
+    memberConcept = val.modelXbrl.qnameConcepts.get(pluginData.executiveOfficersMemberQn)
+    if memberConcept is None:
+        return
+    defRelSet = val.modelXbrl.relationshipSet(tuple(LinkbaseType.DEFINITION.getArcroles()))
+    labelRelSet = val.modelXbrl.relationshipSet(XbrlConst.conceptLabel)
+    conceptsLabelsToCheck = {memberConcept}.union(
+        {rel.toModelObject for rel in defRelSet.fromModelObject(memberConcept) if rel.toModelObject is not None}
+    )
+    for concept in conceptsLabelsToCheck:
+        for labelRel in labelRelSet.fromModelObject(concept):
+            label = labelRel.toModelObject
+            if label is None or label.textValue is None:
+                continue
+
+            # Check Japanese labels
+            if label.xmlLang in JAPAN_LANGUAGE_CODES:
+                illegalChars = getIllegalCharsJapanese(label.textValue)
+                if illegalChars:
+                    yield Validation.warning(
+                        codes='EDINET.EC8073W',
+                        msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
+                              "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
+                        concept=concept.qname.localName,
+                        role=label.role,
+                        label=label.textValue,
+                        characters=list(illegalChars)
+                    )
+
+            # Check English labels
+            elif label.xmlLang == 'en':
+                illegalChars = getIllegalCharsEnglish(label.textValue)
+                if illegalChars:
+                    yield Validation.warning(
+                        codes='EDINET.EC8074W',
+                        msg=_("The concept: %(concept)s has a %(role)s label which contains characters that are not "
+                              "allowed. Label: %(label)s, disallowed characters: %(characters)s"),
+                        concept=concept.qname.localName,
+                        role=label.role,
+                        label=label.textValue,
+                        characters=sorted(illegalChars)
+                    )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8075W(
+    pluginData: PluginValidationDataExtension,
+    val: ValidateXbrl,
+    *args: Any,
+    **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8075W: The percentage of female executives has not been tagged in detail. Ensure that there is
+    a nonnil value disclosed for jpcrp_cor:RatioOfFemaleDirectorsAndOtherOfficers.
+    """
+    if pluginData.isCorporateForm(val.modelXbrl):
+        if not pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.ratioOfFemaleDirectorsAndOtherOfficersQn):
+            yield Validation.warning(
+                codes='EDINET.EC8075W',
+                msg=_("The percentage of female executives has not been tagged in detail."),
+                )
+
+
+@validation(
+    hook=ValidationHook.XBRL_FINALLY,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8076W(
+        pluginData: PluginValidationDataExtension,
+        val: ValidateXbrl,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8076W: "Issued Shares, Total Number of Shares, etc. [Text Block]" (IssuedSharesTotalNumberOfSharesEtcTextBlock) is not tagged.
+    Applies to forms 3 and 4.
+    """
+    if pluginData.isStockForm(val.modelXbrl) and pluginData.isCorporateReport(val.modelXbrl):
+        if not pluginData.hasValidNonNilFact(val.modelXbrl, pluginData.issuedSharesTotalNumberOfSharesEtcQn):
+            yield Validation.warning(
+                codes='EDINET.EC8076W',
+                msg=_('"Issued Shares, Total Number of Shares, etc. [Text Block]" (IssuedSharesTotalNumberOfSharesEtcTextBlock) is not tagged.'),
+            )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8038W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8038W: The details of the major shareholders' status have not been tagged.
+    Should have facts in one of the major shareholders roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_MajorShareholders-01',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_MajorShareholders-02',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_MajorShareholders-01',
+        'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_MajorShareholders-02',
+    )
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8038W',
+        msg=_("The details of the major shareholders' status have not been tagged. "
+              "Please provide detailed tagging of the status of major shareholders."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8039W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8039W: The consolidated balance sheet details have not been tagged.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is TRUE and AccountingStandardsDEI is "Japan GAAP",
+    then a BS must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyConsolidatedBalanceSheet',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8039W',
+        msg=_("The consolidated balance sheet details have not been tagged. "
+              "Please provide detailed tagging of the consolidated balance sheet. "
+              "If you do not provide a consolidated balance sheet, please confirm that "
+              'the "Consolidated Financial Statements" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8040W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8040W: Balance sheet details not tagged.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is FALSE and AccountingStandardsDEI is "Japan GAAP",
+    then a BS must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_BalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_BalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyBalanceSheet',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyBalanceSheet',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8040W',
+        msg=_("Balance sheet details not tagged. Please tag the balance sheet in detail."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8041W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8041W: The consolidated income statement has not been tagged in detail.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is TRUE and AccountingStandardsDEI is "Japan GAAP",
+    then an IS must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_YearToQuarterEndConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterPeriodConsolidatedStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterPeriodConsolidatedStatementOfIncome',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8041W',
+        msg=_("The consolidated income statement has not been tagged in detail. "
+              "Please provide detailed tagging for the consolidated income statement. "
+              "If you do not provide a consolidated income statement, please confirm that "
+              'the "Consolidated Financial Statements" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8042W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8042W: The income statement details are not tagged.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is FALSE and AccountingStandardsDEI is "Japan GAAP",
+    then an IS must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_YearToQuarterEndStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_YearToQuarterEndStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterPeriodStatementOfIncome',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterPeriodStatementOfIncome',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8042W',
+        msg=_("The income statement details are not tagged. "
+              "Please provide detailed tagging of your income statement."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8043W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8043W: The profit and loss statement has not been tagged in detail.
+    If AccountingStandardsDEI = "Japan GAAP" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "false",
+    then a P&L must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfIncomeAndRetainedEarnings',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfIncomeAndRetainedEarnings',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfIncomeAndRetainedEarnings',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfIncomeAndRetainedEarnings',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8043W',
+        msg=_("The profit and loss statement has not been tagged in detail. "
+              "Please provide detailed tagging of the profit and loss and retained earnings statement."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8044W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8044W: The consolidated statement of changes in equity has not been detailed.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is TRUE and AccountingStandardsDEI is "Japan GAAP",
+    then an Equity Statement must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedStatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedStatementOfChangesInNetAssets',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8044W',
+        msg=_("The consolidated statement of changes in equity has not been detailed. "
+              "Please tag the details of the consolidated statement of changes in equity. "
+              "If you do not include a consolidated statement of changes in equity, please confirm that "
+              'the "Consolidated Financial Statements" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8045W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8045W: The statement of changes in equity has not been tagged in detail.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is FALSE and AccountingStandardsDEI is "Japan GAAP",
+    then an Equity Statement must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.JAPAN_GAAP.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfChangesInEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfChangesInNetAssets',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfChangesInNetAssets',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8045W',
+        msg=_("The statement of changes in equity has not been tagged in detail. "
+              "Please provide detailed tagging for the Statement of Changes in Equity."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8046W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8046W: The statement of changes in unitholders' equity has not been tagged in detail.
+    If industry code is "inv", then facts must exist in one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    industryCodeConsolidated = pluginData.getDeiValue('IndustryCodeWhenConsolidatedFinancialStatementsArePreparedInAccordanceWithIndustrySpecificRegulationsDEI')
+    industryCodeNonConsolidated = pluginData.getDeiValue('IndustryCodeWhenFinancialStatementsArePreparedInAccordanceWithIndustrySpecificRegulationsDEI')
+
+    if industryCodeConsolidated != 'INV' and industryCodeNonConsolidated != 'INV':
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfUnitholdersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfUnitholdersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfUnitholdersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfUnitholdersEquity',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8046W',
+        msg=_("The statement of changes in unitholders' equity has not been tagged in detail. "
+              "Please provide detailed tagging for the Statement of Changes in Unitholders' Equity."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8047W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8047W: The statement of changes in employee capital etc. has not been tagged in detail.
+    If industry code is "liq", then facts must exist in one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    industryCodeConsolidated = pluginData.getDeiValue('IndustryCodeWhenConsolidatedFinancialStatementsArePreparedInAccordanceWithIndustrySpecificRegulationsDEI')
+    industryCodeNonConsolidated = pluginData.getDeiValue('IndustryCodeWhenFinancialStatementsArePreparedInAccordanceWithIndustrySpecificRegulationsDEI')
+
+    if industryCodeConsolidated != 'LIQ' and industryCodeNonConsolidated != 'LIQ':
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfMembersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfMembersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfMembersEquity',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfMembersEquity',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8047W',
+        msg=_("The statement of changes in employee capital etc. has not been tagged in detail. "
+              "Please provide detailed tagging for the Statement of Changes in Employee Capital, etc."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8048W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8048W: The consolidated cash flow statement is not detailed.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is TRUE, then an SCF must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyConsolidatedStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_ConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyConsolidatedStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfCashFlowsIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfCashFlowsIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfCashFlowsIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfCashFlowsIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8048W',
+        msg=_("The consolidated cash flow statement is not detailed. "
+              "Please tag the details of the consolidated cash flow statement. "
+              "If you do not provide a consolidated cash flow statement, please make sure that "
+              'the "Consolidated Financial Statements" in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8049W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8049W: The cash flow statement is not tagged in detail.
+    If WhetherConsolidatedFinancialStatementsArePreparedDEI is FALSE, then an SCF must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyStatementOfCashFlows-direct',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_StatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_SemiAnnualStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_SemiAnnualStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_Type1SemiAnnualStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_Type1SemiAnnualStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_QuarterlyStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_QuarterlyStatementOfCashFlows-indirect',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfCashFlowsIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfCashFlowsIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfCashFlowsIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8049W',
+        msg=_("The cash flow statement is not tagged in detail. "
+              "Please provide detailed tagging for the cash flow statement. "
+              "If you do not provide a cash flow statement, please provide the DEI information with "
+              '"Whether or not consolidated financial statements are provided."'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8050W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8050W: Segment information is not tagged in detail.
+    Based on AccountingStandardsDEI, segment information with ReportableSegmentsMember must exist.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT, }):
+        return
+
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard == AccountingStandard.JAPAN_GAAP.value:
+        roleUris: tuple[str, ...] = (
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_std_NotesSegmentInformationEtcConsolidatedFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcType1SemiAnnualConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcSemiAnnualConsolidatedFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcQuarterlyConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcFinancialStatements-09',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-04',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-05',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-06',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-07',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-08',
+            'http://disclosure.edinet-fsa.go.jp/role/jpcrp/rol_NotesSegmentInformationEtcConsolidatedFinancialStatements-09',
+        )
+    elif accountingStandard == AccountingStandard.IFRS.value:
+        roleUris = (
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationConsolidatedFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualConsolidatedFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualConsolidatedFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedSemiAnnualConsolidatedFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyFinancialStatementsIFRS-03',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-01',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-02',
+            'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_NotesSegmentInformationCondensedQuarterlyConsolidatedFinancialStatementsIFRS-03',
+        )
+    else:
+        return
+
+    reportableSegmentsMemberQn = qname(pluginData.namespaces.jpcrp, "ReportableSegmentsMember")
+
+    def _getConceptAndDescendantQNames(
+            modelXbrl: ModelXbrl,
+            concept: ModelConcept,
+            relSet: ModelRelationshipSet,
+    ) -> Iterable[QName]:
+        # This is crude (doesn't handle target roles), but appears to be good enough for EDINET.
+        if concept.qname is None:
+            return
+        yield concept.qname
+        for rel in relSet.fromModelObject(concept):
+            if isinstance(rel.toModelObject, ModelConcept):
+                yield from _getConceptAndDescendantQNames(modelXbrl, rel.toModelObject, relSet)
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        reportableSegmentsMember = modelXbrl.qnameConcepts.get(reportableSegmentsMemberQn)
+        if reportableSegmentsMember is None:
+            continue
+        for roleUri in roleUris:
+            domainMemberRelSet = modelXbrl.relationshipSet(XbrlConst.domainMember, roleUri)
+            members = set(_getConceptAndDescendantQNames(modelXbrl, reportableSegmentsMember, domainMemberRelSet))
+            if members and hasPresentationalConceptsWithFacts(modelXbrl, [roleUri], members):
+                return
+
+    yield Validation.warning(
+        codes='EDINET.EC8050W',
+        msg=_("Segment information is not tagged in detail. "
+              "Please provide detailed tagging of segment information."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8061W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8061W: The consolidated statement of financial position has not been tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "true",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfFinancialPositionIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfFinancialPositionIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfFinancialPositionIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfFinancialPositionIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8061W',
+        msg=_("The consolidated statement of financial position has not been tagged in detail. "
+              "Please provide a detailed tag for the consolidated statement of financial position. "
+              "If you do not provide a consolidated statement of financial position, please confirm that "
+              'the "Consolidated Financial Statements" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8063W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8063W: The statement of financial position has not been tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "false",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfFinancialPositionIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfFinancialPositionIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfFinancialPositionIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8063W',
+        msg=_("The statement of financial position has not been tagged in detail. "
+              "Please provide detailed tagging of the statement of financial position."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8065W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8065W: The consolidated statement of comprehensive income has not been tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "true",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_ConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodConsolidatedStatementOfComprehensiveIncomeSingleStatementIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8065W',
+        msg=_("The consolidated statement of comprehensive income has not been tagged in detail. "
+              "Please provide detailed tagging for the consolidated statement of comprehensive income. "
+              "If you do not provide a consolidated statement of comprehensive income, please confirm that "
+              'the "Consolidated Financial Statements" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8066W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8066W: The statement of comprehensive income has not been tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "false",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedYearToQuarterEndStatementOfComprehensiveIncomeSingleStatementIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterPeriodStatementOfComprehensiveIncomeSingleStatementIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8066W',
+        msg=_("The statement of comprehensive income has not been tagged in detail. "
+              "Please provide detailed tagging for the statement of comprehensive income."),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8067W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8067W: The consolidated statement of changes in equity has not been tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "true",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != True:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyConsolidatedStatementOfChangesInEquityIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualConsolidatedStatementOfChangesInEquityIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_ConsolidatedStatementOfChangesInEquityIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8067W',
+        msg=_("The consolidated statement of changes in equity has not been tagged in detail. "
+              "Please tag the details of the consolidated statement of changes in equity. "
+              "If you do not include a consolidated statement of changes in equity, please confirm that "
+              'the "Consolidated" field in the DEI information is correct.'),
+    )
+
+
+@validation(
+    hook=ValidationHook.COMPLETE,
+    disclosureSystems=[DISCLOSURE_SYSTEM_EDINET],
+)
+def rule_EC8068W(
+        pluginData: ControllerPluginData,
+        cntlr: Cntlr,
+        fileSource: FileSource,
+        *args: Any,
+        **kwargs: Any,
+) -> Iterable[Validation]:
+    """
+    EDINET.EC8068W: The statement of changes in equity is not tagged in detail.
+    If AccountingStandardsDEI = "IFRS" and WhetherConsolidatedFinancialStatementsArePreparedDEI = "false",
+    then a section must exist using one of the specified roles.
+    """
+    if not pluginData.hasDocumentType({DocumentType.ANNUAL_SECURITIES_REPORT, DocumentType.SEMI_ANNUAL_REPORT}):
+        return
+
+    if pluginData.isConsolidated() != False:
+        return
+    accountingStandard = pluginData.getDeiValue('AccountingStandardsDEI')
+    if accountingStandard != AccountingStandard.IFRS.value:
+        return
+
+    roleUris = (
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_StatementOfChangesInEquityIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedSemiAnnualStatementOfChangesInEquityIFRS',
+        'http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_CondensedQuarterlyStatementOfChangesInEquityIFRS',
+    )
+
+    for modelXbrl in pluginData.loadedModelXbrls:
+        if hasPresentationalConceptsWithFacts(modelXbrl, roleUris):
+            return
+
+    yield Validation.warning(
+        codes='EDINET.EC8068W',
+        msg=_("The statement of changes in equity is not tagged in detail. "
+              "Please provide detailed tagging of the statement of changes in equity."),
+    )