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While it appears to be no more than an average shop on the outside, it is a shop that caters to Shinigami needs. This shop serves as the base of operation for its owner, Kisuke Urahara, and all of its employees possess great spiritual abilities. Rukia Kuchiki comes here from time to time to either buy something while staying with Ichigo Kurosaki in the Human World or gain information from Urahara himself;Renji Abarai stays here when he has missions to the Human World. Occasionally, a small van can be seen outside the store, but it has never been used for anything. Yuzu Kurosaki is also a customer of the shop, frequenting it, despite Jinta's objections, as she is able to purchase a large quantity of appetizers for just 500 yen.

Seventeen months after Sōsuke Aizen's defeat, Karin Kurosaki begins visiting the store, purchasing several anti-Hollow products. Urahara lets her purchase them for free, saying that he is in debt to Ichigo. Karin visits because she saw Ichigo fighting to protect something, and that it's their turn to protect him.

Underneath the store lies a giant room designed by Urahara in resemblance to the training field he created in Soul Society. It is used as a secret base/training ground and contains a Senkaimon arch to travel to Soul Society, as well as the posts between which Urahara generates a Garganta.