Representative’s profile
C.P.A. and Tax accountant Kenji Hirano
Business qualifications
Second Stage of Certified Public Accountant Exam (2002)
Certified Public Tax Accountant (2003)
Third Stage of Certified Public Accountant Exam (2006)
Other qualifications
JCCI Book-keeping Level 1, Construction Accounting Clerk Level 1, Librarian Certification, Basic Information Retrieval Competency Test, Life Insurance Specialist Course Examination etc
Professional caree
2002-2004: Taiyo & Co. (currently Taiyo ASG LLC)
2004-2007: KPMG AZSA & Co.
2007-2009: PricewaterhouseCoopers Tax Corporation
2009-present: Opened and currently manages Hirano Certified Public Accountant and Certified Public Tax Accountant Office
2014-present: Established Best Accounting LLC (currently Tezukayama Management LLC)
Representative’s Track Record
At Hirano C.P.A. and Tax Accountant Office
- reparation of income tax returns and consumption tax returns for sole proprietors
- Preparation of corporate tax returns and consumption tax returns for small and medium-sized businesses
- Consultation on, and resolution of, individual tax issues
- Support services for the opening of nursing care businesses (focusing on day care services) in cooperation with a consulting company
- Support of management as a member or director of a medical corporation etc.
- Applications for authorization, notification, and registration of medical corporations
- Review and implementation of reorganization schemes and tax reduction measures
- M&A consulting services, including business transfers and joint-stock company transfers (including group transactions with listed companies)
- Financial and tax due diligence, and participation in M&A deals
- Provision of written statements as second opinions on international taxation
- Consultation on financing such as bank loans (including management enhancement funds)
- Book-keeping instructor and tax consultant for the Nishinari Tax Office
- Drafting of a book for Dai-Ichi Hoki Publishing
- Lecturer at a business school
- Member of the scoring committee for the JCCI Book-keeping Examination
- Provision of other consulting services related to accounting and taxation
- Authorized as Business Innovation Support Organization (Kin-zai-kin serial no. 1-451, 20131008 Kinki no. 120)
At a leading auditing firm
- Conducted audits under the Financial Instruments and Exchange Law, and the Companies Act, as well as audits of labor unions, credit unions, and credit associations
- Conducted school corporation audits, comprehensive external audits, and investment limited partnership audits
- Conducted other voluntary audits
- Provision of book-keeping guidance and preparation of consolidated financial statements as well as cash flow statements
- Financial due diligence and stock price appraisals
- IPO support services (one of the companies went public)
- J-SOX compliance advisory services
At a leading tax accountant corporation
- Preparation of corporate tax returns and consumption tax returns for foreign companies and major Japanese companies
- Calculation of estimated tax expenses for foreign companies and reports to overseas parent companies
- Assisted audits by reviewing tax accounts of listed companies
- Reviewed reorganization schemes and provided support for reorganization procedures and post-reorganization issues
- Tax due diligence on mergers and acquisitions
- Services related to transfer pricing (mutual consultations, APA filings)
- Lecturer at external seminars
- Other consulting services related to accounting and taxation