Cocozas Inc. (Headquarters: Minato-ku, Tokyo; Representative Director: Yoshito Ando) will launch "& Bessou Toshi," a platform for buying and selling resort real estate that can be utilized as a lodging business, as a new service of its vacation rental business "& VILLA," starting July 1, 2026. "& Bessou Toshi" is a buying and selling platform that lists resort real estate with potential for lodging operations, such as villas, old private houses, training facilities, and existing lodging facilities. Purchasers can aim to balance personal use and asset utilization by using the property themselves, with family and friends, and utilizing it as a lodging facility during periods of non-use. Furthermore, if considering lodging operations after purchase, consultations for starting operations are possible in conjunction with "& Yado Kanri," the lodging operation agency service offered by & VILLA. For those wishing to sell, we will communicate the "potential for use as a lodging facility" and "appeal as a stay experience," which are difficult to convey through general real estate transactions, and provide new opportunities for the circulation of resort real estate. Service Site: https://and-villa.jp/bessou-toushi/ Background of Service Launch In recent years, interest has been growing in spending time in nature-rich resort areas and in the experience of staying at fully-rentable accommodations. On the other hand, villas and resort real estate face challenges such as post-purchase management, cleaning, repairs, fixed costs during periods of non-use, and future sales, necessitating consideration with future utilization in mind. Furthermore, utilizing resort real estate as a lodging facility requires specialized knowledge and operational systems for property selection, permits, OTA listings, reservation management, cleaning, guest support, and pricing adjustments. Through its vacation rental business, including the villa rental brand "COCO VILLA," the lodging operation agency se