| KUSHI KATSUYA COMPANY LIMITED | Private company limited by shares | Dissolved |
| KUSHICO LIMITED | Private company limited by shares | Dissolved |
| KUSHIDA TRADE LIMITED | Private company limited by shares | Live |
| KUSHIHAMA COMPANY LIMITED | Private company limited by shares | Dissolved |
| KUSHIMI LIMITED | Private company limited by shares | Live |
| Kushiro Construction Limited | Private company limited by shares | Live |
| KUSHIRO ALUMINUM STEEL GLASS ENGINEERING CO. LIMITED | Private company limited by shares | Live |
| KUSHITANI LIMITED | Private company limited by shares | Dissolved |
| KUSHIYAKI LIMITED | Private company limited by shares | Dissolved |
| OTARU KUSHIYAKI HOUSE COMPANY LIMITED | Private company limited by shares | Dissolved |