bitFlyer Lightning is an exchange for Bitcoin Spot and bitFlyer Crypto CFD trading.
Spot trading allows users to purchase and sell various asset for JPY bitFlyer Crypto CFD offers crypto-asset related OTC derivative trading in which the Company acts as the customers counterparty. It is a Contract for Difference (CFD) trading, where settlement is made with margin (JPY or Bitcoin) for the difference between the price of the reference crypto asset at the time of execution of the trade and the price at the time of execution of the settlement trade.
More information can be found here.
*The max leverage is different for corporate accounts.