Hoshino Gakki Co., Ltd. | 星野楽器株式会社, Hoshino Gakki Kabushiki gaisha, is a Japanese multinational musical instrument manufacturer, established in 1908 and headquartered in Nagoya, Aichi. The corporation owns and operates the [i]Ibanez[/i] electric guitars and [i]TAMA Drums[/i]. Hoshino Gakki has two factories in Japan and operates multiple corporate divisions abroad, including Hoshino Europe B.V. (est. 1923), Hoshino (U.S.A.) Inc. (est. 1971), and Guangzhou Hoshino Gakki Mfg. Co., Ltd. in China, opened in 2004.