Japan’s Top Runner program required LED bulb’s efficiency to reach 100 lm/w for cool white and 98.6 lm/W for warm white on 2017. The efficiency must be tested by JNLA-recognized laboratory. We did it. The tester was JNLA 140361JP.
JNLA link: http://www.nite.go.jp/en/iajapan/jnla/index.html