- Swimming pool
- Serviced apartment
- Swimming basin
- Spa
- Self-catering accommodation
- Snack bar
- Salad shop
- Sports massage therapist
- Social services organization
- Soccer field
- Soft drinks shop
- Sports medicine clinic
- Sports medicine physician
- Soul food restaurant
- Souvenir store
- Stage lighting equipment supplier
- Security system installer
- Seafood donburi restaurant
- Sports equipment rental service
- Speech pathologist