EXHIBIT 8.1



|                                                    |  |                        
|--------------------------------------------------- |  | -----------------------
|Name of subsidiary                                  |  | Country ofincorporation
|JXTG NIPPON OIL & ENERGY CORPORATION                |  | Japan                  
|Kashima Oil Co., Ltd                                |  | Japan                  
|WAKAYAMA PETROLEUM REFINING CO., LTD.               |  | Japan                  
|Kashima Aromatics Co., Ltd.                         |  | Japan                  
|JX Nippon ANCI, Inc.                                |  | Japan                  
|JX Nippon Oil & Energy Staging Terminal Corporation |  | Japan                  
|JX Ocean Co., Ltd.                                  |  | Japan                  
|NIPPON GLOBAL TANKER CO., LTD.                      |  | Japan                  
|JX Nippon Oil & Energy USA Inc.                     |  | U.S.A                  
|JX Nippon Oil & Energy Asia Pte. Ltd.               |  | Singapore              
|JX Nippon Oil & Energy (Australia) Pty Ltd.         |  | Australia              
|ENEOS FRONTIER COMPANY LIMITED                      |  | Japan                  
|ENEOS WING Corporation                              |  | Japan                  
|JX Retail Service Corporation                       |  | Japan                  
|ENEOS Sun-Energy Corporation                        |  | Japan                  
|J-Quest Co., Ltd                                    |  | Japan                  
|ENEOS GLOBE CO.LTD                                  |  | Japan                  
|Japan Gas Energy Corporation                        |  | Japan                  
|Nippon Oil Finance (Netherlands) B.V.               |  | Netherlands            
|JX Nippon Oil & Energy Trading Corporation          |  | Japan                  
|JX Nippon Oil & Gas Exploration Corporation         |  | Japan                  
|Japan Vietnam Petroleum Co., Ltd.                   |  | Japan                  
|JX Nippon Oil & Gas Exploration (Malaysia), Ltd.    |  | Japan                  
|JX Nippon Oil & Gas Exploration (Sarawak), Ltd.     |  | Japan                  
|Nippon Exploration (Berau), Limited                 |  | Japan                  
|Nippon Oil Exploration (Myanmar), Ltd.              |  | Japan                  
|JX Nippon Exploration and Production (U.K.) Ltd.    |  | U.K                    
|Mocal Energy Ltd.                                   |  | Canada                 
|Merlin Petroleum Company                            |  | U.S.A.                 
|JX NIPPON MINING & METALS CORPORATION               |  | Japan                  
|JX Metals Trading Co., Ltd.                         |  | Japan                  
|Pan Pacific Copper Co., Ltd.                        |  | Japan                  
|Hibi Kyodo Smelting Co., Ltd.                       |  | Japan                  
|SCM Minera Lumina Copper Chile                      |  | Chile                  
|JX Nippon Mining & Metals Philippines, Inc.         |  | Philippines            
|Nippon Mining & Metals (Suzhou) Co., Ltd.           |  | China                  
|JX Metals Precision Technology Co., Ltd.            |  | Japan                  
|JX Nippon Mining & Metals USA, Inc.                 |  | U.S.A.                 
|Nikko Metals Taiwan Co., Ltd.                       |  | Taiwan                 
|JX NIPPON ENVIRONMENTAL SERVICES CO., LTD.          |  | Japan                  
|Nippon Marine Co., Ltd.                             |  | Japan                  
|Toho Titanium Co., Ltd.                             |  | Japan                  
|NIPPO CORPORATION                                   |  | Japan                  
|DAINIHON DOBOKU CO., LTD.                           |  | Japan                  
|JX Engineering Corp.                                |  | Japan                  
|JX Nippon Real Estate Corporation                   |  | Japan                  
|JX Nippon Procurement Corporation                   |  | Japan                  
|JX Nippon Finance Corporation                       |  | Japan                  
|JX Nippon Business Services Corporation             |  | Japan                  
|JX Nippon Research Institute, Ltd.                  |  | Japan