Exhibit 21.1
List of Subsidiaries of
Sushi Ginza Onodera, Inc.
| Entity Name | Place of Organization | |
| Onodera Food Service Co., Ltd.* | Japan | |
| Ginza Onodera Texas Inc.* | Japan | |
| Ginza Onodera California Inc. ** | Japan | |
| Ginza Onodera USA Inc.** | Japan | |
| Ginza Onodera Shanghai*** | Japan |
* 100% owned subsidiary of Sushi Ginza Onodera, Inc.
** 100% owned subsidiary of Onodera Food Service Co., Ltd.
***90% owned subsidiary of Onodera Food Service Co., Ltd.