H2O Retailing Corporation (エイチ・ツー・オー リテイリング株式会社, Eichi Tsū Ō Riteiringu Kabushikigaisha) is a stock holding company which is a member company of Hankyu Hanshin Toho Group.

This article covers about Hankyu Hanshin Department Stores, Inc. (株式会社阪急阪神百貨店, Kabushikigaisha Hankyū Hanshin Hyakkaten) a subsidiary which owns 2 department store chains: Hankyu Department Store and Hanshin Department Store.