JSL Construction & Development Co., Ltd. operates as a real estate agent, developer and constructor primarily in Taiwan and Asia. The company engages in real estate selling agency, construction, and development; public housing construction; development, lease, rent and sale of residential and commercial buildings; investment, operation, commission, trade, lease, rent and sale of real estate properties; trading of building materials; civil construction engineering projects; hotel rental and leasing; IT software and third-party payment services; international trade and land development; interior decoration design and contractor services; construction equipment and building material businesses; trading of construction machinery; manufacture of baked food; wholesale and retail of food and beverage; investment in public construction; and property management services. Founded in 1986 and headquartered in Taipei City, Taiwan, it was formerly known as Kim Shangchang Development Co., Ltd. and changed its name in July 2013. Recent developments include a strategic shift to construction-led operations with self-developed project completions exceeding NT$200 billion annually from 2026 through 2029; multiple stock splits in 2024 and 2025 to expand capital to approximately NT$94.4 billion; board approval for NT$1.46 billion land acquisition in Kaohsiung's Gushan District; partnerships with Jaysanlyn Construction and Epoque to win bids including the New Taipei Circular Line Shizhang Station project; and a joint venture with Macro Group for Taiwan's largest MRT development at Shizhang Station and South Depot, valued at nearly NT$985 billion in investment with total sales over NT$2,000 billion.