Belluna Co., Ltd. engages in the provision of food, clothing, lifestyle, and recreational goods and services. It operates through the following segments: General Mail Order, Specialty Mail Order, Retail Store Sales, Solutions, Finance, Property, and Others. The General Mail Order segment deals with mail order sales of sundry goods, clothing, household items, and related services. The Specialty Mail Order segment focuses on mail order sales of food, cosmetics, and health food products for specific customers. The Retail Store Sales segment offers clothing and kimono-related products. The Solutions segment consists of commission-type businesses. The Finance segment provides consumer and secured loan services. The Property segment covers the development and lease of real estate properties and management of hotels. The Others segment deals with golf course management. The company was founded by Kiyoshi Yasuno in September 1968 and is headquartered in Ageo, Japan.