Exhibit 8.1
Subsidiaries of the Registrant
| Subsidiary | Jurisdiction of Organization | |
| Tokyo Lifestyle Limited | Hong Kong | |
| REIWATAKIYA (MYS) SDN. BHD. | Malaysia | |
| Shenzhen Qingzhiliangpin Network Technology Co., Ltd. | People’s Republic of China | |
| Shenzhen Qianxusenhuo Network Technology Co., Ltd. | People’s Republic of China | |
| RAKKISTAR HOLDING INC. | Ontario, Canada | |
| TOKYO LIFESTYLE PTY LTD | Australia | |
| Tokyo Lifestyle Holding Inc. | Delaware, USA | |
| REIWATAKIYA BOS LLC | Massachusetts, USA | |
| REIWATAKIYA NYC LLC | New York, USA | |
| REIWATAKIYA LV LLC | Nevada, USA | |
| REIWATAKIYA LV II LLC | Nevada, USA |