Otoko Nara Ikkokuichijou no Aruji o Mezasa Nakya ne (Novel)

From Light Novels Translations: The protagonist of this story is a 45 year old Businessman whom was killed in a train accident, He was reincarnated into another world and was reborn as a mere infant. Without knowing why, he obtained a special skill. He began to test the limits of his capabilities and in order to make use of the advantage he was given, the main character steeled himself to make the most out of his second chance at life.