Exhibit 8.1
Subsidiaries of the Registrant
| Subsidiary | Place of Incorporation | |
| Kabushiki Kaisha LogSuite (1) | Japan | |
| Kabushiki Kaisha LogArchitects (2) | Japan | |
| Kabushiki Kaisha OkinawaIgeto (3) | Japan | |
| Kabushiki Kaisha Prostyle (1) | Japan | |
| Kabushiki Kaisha ChinoTatemonoKanri (4) | Japan | |
| Kabushiki Kaisha LogSuite (1) | Japan | |
| LogKnot Vietnam Co., Ltd. (1) | Vietnam | |
| Kabushiki Kaisha ProstyleRyokan (1) | Japan | |
| Kabushiki Kaisha Kotakino (4) | Japan | |
| PROPOLIFE VIETNAM CO., LTD. (5) | Vietnam | |
| Yantai Propolife Wood Industry Limited (1) | People’s Republic of China | |
| LogProstyle US Inc. (1) | Nevada | |
| LogProstyle Inc For Hotel Management CO. L.L.C S.O.C (1) | United Arab Emirates |
| (1) | 100% owned subsidiary of Kabushiki Kaisha LogProstyle. | |
| (2) | 100% owned subsidiary of Kabushiki Kaisha LogSuite. | |
| (3) | 100% owned subsidiary of Kabushiki Kaisha LogArchitects | |
| (4) | 100% owned subsidiary of Kabushiki Kaisha Prostyle. | |
| (5) | 100% owned subsidiary of Kabushiki Kaisha ProstyleRyokan. |