Hokkaido Railway Company (JR-Hokkaido), Shikoku Railway Company (JR-Shikoku), Kyushu Railway Company (JR-Kyushu), and Japan Freight Railway Company, on the other hand, are joint-stock-corporation-type special public corporations, which were run by a 100% investment of the government by taking application of laws regarding passenger railway joint-stock corporation and Japan Freight Railway Company.
一方、北海道旅客鉄道（JR北海道）、四国旅客鉄道（JR四国）、九州旅客鉄道（JR九州）、日本貨物鉄道（JR貨物）に関しては、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の適用を受け、政府100%出資の株式会社形態特殊法人。