This paper examines role of Jutaku Eidan, Japan Housing Corporation and influence of low for management of farmland on company towns developed by Nippon Steel Co.Ltd. Hirohata Works. Nippon Steel began to build Hirohata Works in 1937. At the beginning, Hirohata Works developed its company housing by itself. Since 1941, Ministry of Agriculture and Forestry controlled farmland conversion by the Temporary Farmland Control Order. So Nippon Steel could not secure lands to build its company housing on. Therefore, Hirohata Works had to depend on Japan Housing Corporation for its company housing.