This document analyzes current IT investment trends and dynamics among small and medium-sized businesses (SMBs) in Japan for vendor strategists. Specifically, this report examines general SMB IT spending trends, while paying close attention to how these trends are affected by compliance regulations, J�?SOX (Japan's version of Sarbanes�?Oxley legislation), and IT governance. Concurrently, this document exposes the new demands and business opportunities these laws and regulations create for IT solutions providers.