The purpose of the company is to operate a boat driving school. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also provide financing on its own or another's account and provide security for the liabilities of affiliated companies.