M&A (Mergers and Acquisitions) is used by various entities as an approach to expand their existing business, build a new business, re-organize their group entities today. M&A has various meanings, and it includes a merger where an entity itself is incorporated into another entity, share purchase where shares in a company are purchased, and transfer of business/company split where certain business of an entity is purchased /split (M&A in a narrow sense) as well as capital/business alliance (M&A in a broad sense). When you intend to consider M&A, there are many things to do: analyzing possible methods of M&A to be taken (scheme analysis), investigation of the target entity and identification of potential risks (due diligence), and the post-merger integration (PMI). Also, you would need to go through the review by various professionals as necessary including a certified public accountant, a tax accountant, an administrative scrivener and a licensed social insurance consultant as well as a legal attorney. For these M&A transactions, our firm has been committed to providing clear and sufficient advice to clients based on its plentiful experience, and working out the best solutions for clients through working closely with clients.