NICHIRYOKU CO., LTD. is a Japan-based funeral service provider. The Company operates in three business segments. The Cemeteries segment is engaged in the sale of burial grounds to customers directly or as sales representation, and the purchase, sale and installation of gravestones in branches and cemetery management offices, as well as construction engineering work operated by subcontracting company. In regard to the operation of cemeteries, the Company is engaged in development supports, offerings for subscription and sale of gravestones. The Temple Tombs segment is engaged in the provision of supports for design, development and construction of tombs in temples, as well as sale representation and management business. The Funeral segment is operating funeral facilities.