Matsushima is a scenic bay located in Miyagi Prefecture, Japan, known for its stunning views and numerous small islands. The bay is famous for its picturesque landscapes, featuring over 260 islands covered with pine trees. It is considered one of Japan's three most beautiful views, alongside Ishikawa's Noto Peninsula and Hiroshima's Miyajima. The area is also rich in cultural heritage, with several historic sites, including Zuigan-ji Temple, a significant Zen temple founded in the 17th century. Matsushima attracts many tourists who come to enjoy boat tours, fresh seafood, and the serene beauty of the natural surroundings.