This Japanese language article was published in Business Houmu, a major legal publication on February 21, 2022. It describes the latest trends in SPAC (special purpose acquisition companies) listings in the United States. Although SPAC IPOs have not been introduced in Japan, several Japanese firms are seeking to merge with US SPACs, making it a topic of great interest to Japanese firms. Also, the Japanese government's "Council of New Form of Capitalism Realization" noted the introduction of the SPAC as an urgent proposal. Discussions are underway on the pros and cons of the introduction of SPACs in Japan. This article demonstrates Mayer Brown’s experience and provides useful information for Japanese companies seeking to establish or invest in the US SPACs or to list their shares through US SPACs.