M&A (mergers and acquisitions) is a management strategy that has become mainstream today. This is because it is a method of efficiently acquiring technology, experience, equipment, and assets to achieve corporate growth in the shortest possible time. Although there are high barriers for foreign companies to enter the Japan market on their own, it is possible to smoothly enter the market by acquiring local companies that are already doing business or forming capital alliances. Nowadays, M&A is adopted not only by major companies but also by small and medium-sized companies as one of their growth strategies in many situations.