Abstract
Tohoku University is working on a co-creation strategy in which industry-academia collaboration activities are not limited to the area of research and development, but extend the functionality of industry-academia collaboration to the area directly linked to business creation and growth. In order to form a cycle of business creation in which human capital, technology and funds are effectively invested from both academia and business and a return is achieved, a university subsidiary has been set up to promote the operation of a platform business for the co-creation of business in industry-university-finance-government collaboration.