GLOBAL OFFERING

	NIRAKU GC HOLDINGS, INC. (01245)

Cover Important Expected Timetable Contents Summary Definitions Glossary of Technical Terms Forward-Looking Statements Risk Factors Key Japan Legal and Regulatory Matters Waivers Information about this Prospectus and the Global Offering Directors and Parties Involved in the Global Offering Corporate Information Industry Overview Applicable Laws and Regulations History and Corporate Development Business Internal Controls and Anti-Money Laundering Financial Information Relationship with Our Controlling Shareholders Share Capital Substantial Shareholders Directors and Senior Management Future Plans and Use of Proceeds Underwriting Structure of the Global Offering How to Apply for Hong Kong Offer Shares Appendix I : Accountant's Report Appendix II : Unaudited Pro Forma Financial Information Appendix III : Valuation Report on Selected Property Interests Appendix IV : Summary of the Review of Anti-Money Laundering Procedures, Systems and Controls Appendix V : Summary of Our Articles of Incorporation and Japan Corporation Law Appendix VI : Statutory and General Information Appendix VII : Documents Delivered to the Registrar of Companies and Available for Inspection Back Cover