Matsushima is a town in Miyagi Prefecture, Japan. As of 1 June 2019, the town had an estimated population of 13,804 in 5663 households, and a population density of 260 persons per km². The total area of the town is 53.56 square kilometres. It is most famous as the location of Matsushima Bay, one of the Three Views of Japan, and is also the site of the Zuigan-ji, Entsū-in and Kanrantei.