Abstract
This paper focuses on Corporate Accelerator (CA), a phenomenon that has been the subject of very limited research in Nippon, and which previous studies have pointed out is difficult to define what constitutes a CA. This phenomenon will be studied by means of a "Koh" in a "Ba". As a result of this study, three essential elements of CA are presented: the "acceleration function of existing organizations," the "function of internal intermediary," and the "koh". This research also highlights a phenomenon that has historically existed in Nippon, but has been neglected in research.