Abstract
The purpose of this study is that to clarify the advantages and disadvantages of Business Succession. It's considered that starting a business and business succession is project. I create a WBS about the project of Business Succession and starting a business. There is less information of successor's task. Based on the WBS for starting a business, I presented in WBS for task that successor is done. And I compare the WBS for starting a business with the WBS for business succession. One of the benefits of business succession is that able to work together with management who have the knowledge and know-how. It can be expected acquisition of knowledge, including tacit knowledge.