Exhibit 24

                                POWER OF ATTORNEY

        Know all by these presents that the undersigned hereby authorizes and
designates each of Hajime Uba and Brent Takao as the undersigned's agent and
attorney-in-fact, with full power of substitution to:

        (1) prepare and sign on behalf of the undersigned any Form 3, Form 4 or
Form 5 under Section l6 of the Securities Exchange Act of 1934, as amended,
with respect to the securities of Kura Sushi USA, Inc. (the "Corporation"), and
file the same with the Securities and Exchange Commission;

        (2) prepare and sign on behalf of the undersigned any Form 144 Notice
under the Securities Act of 1933, as amended, and file the same with the
Securities and Exchange Commission; and

        (3) take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to,
in the best interest of, or legally required by, the undersigned, it being
understood that the documents executed by such attorney-in-fact on behalf of
the undersigned pursuant to this Power of Attorney shall be in such form and
shall contain such terms and conditions as such attorney-in-fact may approve in
such attorney-in-fact's discretion.

        The undersigned hereby grants to each such attorney-in-fact full power
and authority to do and perform any and every act and thing whatsoever
requisite, necessary or proper to be done in the exercise of any of the rights
and powers herein granted, as fully to all intents and purposes as the
undersigned might or could do if personally present, with full power of
substitution or revocation, hereby ratifying and confirming all that such
attorney-in-fact, or such attorney-in-fact's substitute or substitutes, shall
lawfully do or cause to be done by virtue of this power of attorney and the
rights and powers herein granted.

        The undersigned acknowledges that the foregoing attorneys-in-fact, in
serving in such capacity at the request of the undersigned, is not assuming,
nor is the Corporation assuming, any of the undersigned's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934, as amended, or
Section 5 of the Securities Act of 1933, as amended, or Rule 144 promulgated
under such Act. This Power of Attorney shall remain in effect until the
undersigned is no longer required to file Forms 3, 4, 5 and 144 with respect to
the undersigned's holdings of and transactions in securities issued by the
Corporation, unless earlier revoked by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact. This Power of Attorney supersedes
all prior powers of attorney the undersigned may have granted to officers of
the Corporation.


Dated:            1/27/2023
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Signature: /s/ Seitaro Ishii
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Printed Name:     Seitaro Ishii
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