Profile

Representative’s profile

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