Cost 2 JP per level
The superhero has an item of magical power. For every level of this power, his Item receives a +1 bonus or the equivalent of a +1. A single Item can have up to a total of +5 in enhancement bonuses as well as up to a +5 equivalent in varies enhancements (like Dancing, Spell Resistance, or Bane, for example), for a total of +10 (20 JP cost).
To acquire the Item itself, the superhero must buy it using his gil. It must be masterwork quality, but its cost is reduced by half. Items are most often weapons, protective gear, or hand-held objects, but they can theoretically be anything the superhero likes. The only requirement is that they must be displayed prominently in order to function. Magical underwear, as much as they sound like a wonderful idea, simply don’t work unless the superhero wears them on the outside (a not-altogether unprecedented fashion choice).