Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. JR West was incorporated as a business corporation (kabushiki kaisha) on April 1, 1987 as part of the breakup of government-owned Japanese National Railways (JNR). Initially, it was a wholly owned subsidiary of the JNR Settlement Corporation (JNRSC), a special company created to hold the assets of the former JNR while they were shuffled among the new JR companies. For the first four years of its existence, JR West leased its highest-revenue line, the Sanyo Shinkansen, from the separate Shinkansen Holding Corporation. JR West purchased the line in October 1991 at a cost of 974.1 billion JPY (about 7.2 billion USD) in long-term payable debt.

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