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They are based in Japan, but also have a US subsidiary, Hoshino USA, headquartered in Bensalem, Pennsylvania.

Hoshino owns no manufacturing facilities beyond a small custom shop in California.

Hoshino Gakki (the Japanese trading company that owns the "Ibanez" brand name) took great pains to address the issue way back then, but these days, nobody seems to take their word for it.

To understand why a lot of people get confused about the issue of whether a guitar is "made by Ibanez" or "made at the Ibanez factory" we have to look at the relationship between Hoshino, Fujigen, and "Ibanez". (Yes, it's confusing because even Hoshino refers to themselves as "Ibanez" in their modern advertisements.) There is no "Ibanez" company or factory.

The use of "lawsuit" in an ad is usually backed up with an explanation that "[INSERT MIJ BRAND HERE] was sued by [INSERT US BRAND HERE] to stop production because the MIJ copies were better than the US versions". subsidiary at the time, "Elger") was the only company actually sued by an American guitar maker over its designs.