One of Matsushima's finest hotels, Komatsukan is perched on a hill offering unobstructed views of the forested Fukuurajima Island. Known for its hot springs, it features multiple baths with views of the bay, including private ones that can be reserved upon check-in. Several special rooms feature in-room dinners and include private baths with views in the room or on the balcony. These can be found on the English website and can only be booked directly with the hotel. The chefs create elaborate and beautifully presented multi-course dinners for a consummate fine dining experience. Watch the moon rise over Matsushima Bay from the outdoor deck area with foot bath.