The Investment Corporation is a corporation that plays a primary role in the real estate investment trust business and is established under the Law Concerning Investment Trusts and Investment Corporations of Japan for the purpose of asset management. The Investment Corporation is an instrument to raise funds from investors through the issuance of securities and primarily uses the vehicle to invest in specified assets (rental real estate). Investors receive the distribution of profits as dividends. The dividends of the Investment Corporation are deductible from its taxable income when certain requirements are met, such as making distribution in excess of 90% of its distributable profit.

The Asset Manager entrusted by the Investment Corporation makes a wide range of professional decisions related to real estate investment and management. The Asset Manager makes the final decision regarding research, acquisition, and asset management of properties to be purchased by the Investment Corporation and outsources custodian and other services to third-party service providers. KJR Management functions as the Asset Manager. KJR Management is a financial instruments business operator engaging in the investment management business.