Akō Line is a railway line owned by West Japan Railway Company between Aioi, Hyōgo to Okayama, Okayama in Japan. A loop line off the Sanyō Main Line, the Akō Line commences at Aioi, is situated south of the main line approximately paralleling the Seto Inland Sea, and rejoins the main line at Higashi-Okayama.

The West Japan Railway Company, also referred to as JR West , is one of the Japan Railways Group companies and operates in western Honshu. It has its headquarters in Kita-ku, Osaka. It is listed in the Tokyo Stock Exchange, is a constituent of the TOPIX Large70 index, and is also one of only three Japan Railways Group constituents of the Nikkei 225 index: the others are JR East and JR Central. It was also listed in the Nagoya and Fukuoka stock exchanges until late 2020.