JSL

JSL (Japan Space Line) is the company behind the JSL Space Station Hotel. While it is not clear exactly what JSL is, Manager Tanaka is described in the manual as an employee of JSL and the manager of the hotel. This would suggest that JSL is a large aerospace corporation (a real-world example of which would be SpaceX), with the Space Station Hotel being a single project. Joe Powers is the presumed head of JSL, using it as a way to manufacture the philosopher's stone in space.