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This advanced study guide is dedicated to the 2025 Grade 2 Business Restructuring Course. It addresses the critical skills needed to revitalize distressed businesses, covering topics such as financial restructuring, operational turnaround strategies, and legal insolvency proceedings in Japan. The book features a collection of case-study-based questions that require candidates to apply theoretical knowledge to realistic business crisis scenarios. Comprehensive explanations provide a deep dive into the methodologies for assessing business viability and implementing effective recovery plans. This resource is designed for consultants, turnaround professionals, and bank officers specializing in credit supervision and business support. It provides the technical depth necessary to understand the multifaceted nature of corporate restructuring and the regulatory environment surrounding it.