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
RAKKISTAR HOLDING INC.	Ontario, Canada
Tokyo Lifestyle Holding Inc.	Delaware, USA
REIWATAKIYA BOS LLC	Massachusetts, USA
REIWATAKIYA NYC LLC	New York, USA