Belluna Co., Ltd. engages in the provision of food, clothing, lifestyle, and recreational goods and services. It operates through the following segments: Apparel and Sundries Business, Cosmetics and Health Food Business, Gourmet Business, Nurse-related Business, Database Utilization Business, Kimono-related Business, Property Business and Other Businesses. The company was founded by Kiyoshi Yasuno in September 1968 and is headquartered in Ageo, Japan.