It is the special Corporation which is established just in order to do the fluidization business of property on the basis of "the law regarding the fluidization of property". It can think 1 kind of special purpose company, but generally the special purpose company which utilizes the usualcorporation/thelimited company it is distinguished, especially TMK (tokutei mokuteki kaisha) with there are also times when it calls.

As business, specific property (money claim and real estate etc.) raising of funds and specific with fluidization namely the issue of the securities property to ? only it receives and it is limited. Incentive under fixed important matter and on the tax system has been given. In addition, after dealing with specific property, it is made principle that it disperses.