A real estate investment trust is a form of financial product the objective of which is to accumulate funds from investors, invest such funds in real estate, and then distribute revenues from rents and profits on the sale of such real estate to the investors. In the United States such entities are widespread and are referred to as REITs (real estate investment trusts), and in Japan as J-REITs.

The investment shares issued by Nippon Building Fund Inc. were listed on the J-REIT section of the Tokyo Stock Exchange (Code No. 8951) and can be purchased through securities companies.

Real estate investment trust corporations are prohibited by law from managing their own assets and day-to-day activities are entrusted to outside specialists.

Nippon Building Fund Management Ltd. manages the assets of Nippon Building Fund Inc. acting as its asset management company.