Japan Transport Engineering Company (J-TREC) (株式会社総合車両製作所, Kabushiki gaisha Sōgō Sharyō Seisakusho, lit.
Tokyu Car was a licensee of early-generation (early-1960s) stainless-steel commuter EMU train body and related bogie technology from the Budd Company of the United States.
It is to be subsequently split into two companies, Tokyu Car Engineering and Keihin Steel Works.
The remaining parts and machinery manufacturing division was subsequently sold to ShinMaywa Industries.
Besides railway rolling stock, Tokyu Car also manufactured special duty motor vehicles (such as dump trucks, trailers and vans), which was sold to ShinMaywa.