Government Investigations and Crisis Management

Accounting fraud

Account window-dressing or forging virtual transactions at a company’s foreign subsidiary, when discovered, necessitates conducting, within a very tight timeline, an inquiry to confirm the facts and analyze the causes thereof. It also requires dealing with shareholders and various institutions, such as audit firms, the Financial Services Agency and Local Finance Bureau, the Securities and Exchange Surveillance Commission and the financial instruments exchange. Having worked at the Securities and Exchange Surveillance Commission and audit firms, many of AMT’s lawyers have deep knowledge and vast experience dealing with large-scale accounting fraud and participating in third-party committees in relation thereto. They can support the establishment and administration of investigative committees and communicate with various stakeholders.

INSIGHTS

PROFESSIONALS

Hidetaka Miyake
HidetakaMiyake
Tokyo
Partner
Tokyo

Partner

Contact
Fraud Investigation/Crisis Management With his background as a public prosecutor, an investigator at the Securities and Exchange Surveillance Commission (SESC) and a fraud investigator/forensic accountant at a Big 4 accounting firm, Hidetaka specializes on investigation of white collar crimes and fraudulent activities such as accounting fraud, market manipulation, insider trading, embezzlement, bribery and cybercrime and handles government inquiries of criminal and administrative authorities. Disclosure Regulations/ Accounting and Auditing With his experience in enforcing disclosure regulations in accounting frauds as an SESC investigator and addressing fraud risk in financial statements audit procedures at a Big 4 accounting firm, Hidetaka advises on disclosure regulations and accounting and auditing issues. Financial Regulations With his experience of being seconded to a foreign asset management and to a domestic major bank, investigation experience of foreign institutional investors' market manipulation and other fraudulent trade and foreign financial institutions' excessive entertainment for public pension fund, Hidetaka generally advises on financial regulations. Compliance Hidetaka generally advises on enhancement of compliance program to address bribery risk, antitrust risk and other compliance risk in response to foreign and domestic enforcements and on issues related to Japanese companies' management of their foreign subsidiaries.
Ryohei Onishi
RyoheiOnishi
Tokyo
Special Counsel
Tokyo

Special Counsel

Contact
Tsutomu Miyano
TsutomuMiyano
Tokyo
Partner
Tokyo

Partner

Contact
Mr. Miyano's practice, through over 35 years of his professional carrier, covers really a wide range of areas, including general corporate, commercial transactions, M&A, labor issues and international finance (including securities issuance). He also handles litigations and other dispute solutions and crisis management for corporate clients. So, he is the real "general corporate" lawyer himself. Amongst his wide coverage of practice areas, he has been acting as a regular counsel for several medical device and pharmaceutical companies in Japan and also involved in many transactions relating to them (such as M&A, establishment of joint venture, etc.). He also represents many clients in the telecommunication business sector. He is also knowledgeable regarding restructuring of defaulted bonds (including sovereign bonds), the conducting of related bondholders' meetings.
Hiroki Wakabayashi
HirokiWakabayashi
Tokyo
Partner
Tokyo

Partner

Contact
Hiroki Wakabayashi is a partner at Anderson Mori & Tomotsune, primarily representing both Japanese and non-Japanese financial institutions, audit corporations and business corporations in transaction disputes, professional responsibility disputes, labor relation disputes and other types of disputes, based on his experience as a lawyer as well as a judge. In addition to these corporate related disputes, he also practices in the areas of inheritance and domestic relations.
Takeshi Watanabe
TakeshiWatanabe
Tokyo
Partner
Tokyo

Partner

Contact
Takeshi Watanabe is a partner at Anderson Mori & Tomotsune and is engaged principally in the fields of corporate and commercial law and Chinese law, with an emphasis on M&A and corporate governance. He has represented foreign investors in various large-scale M&A transactions and advised in relation to various corporate restructurings of listed companies. He is also involved in M&A related financing transactions and is well versed in Securities Law and other Financial Services Laws. He regularly provides legal services on general corporate matters to various clients including operating companies and financial institutions. In addition to his professional experience at our firm, he has worked for a branch of a Japanese bank in the People's Republic of China. He actively handles legal matters on behalf of clients based in Japan that are interested in entering into business ventures in China.
Junichi Kondo
JunichiKondo
Tokyo
Partner
Tokyo

Partner

Contact
Junichi Kondo is a partner at Anderson Mori & Tomotsune and is engaged principally in the fields of general corporate matters with an emphasis on M&A, joint venture and other corporate transactions including M&A-related financing. His scope of experience also includes healthcare matters including pharmaceutical regulations and software licensing.
Shinji Kusakabe
ShinjiKusakabe
Tokyo
Partner
Tokyo

Partner

Contact
Shinji Kusakabe specializes in advising on legal issues in manufacturing, such as commercial transactions and product liabilities. Mr. Kusakabe has a wealth of practical experience in litigation and arbitration, both international and domestic. Mr. Kusakabe's particular specialties lie in providing targeted advice to clients on corporate matters, taking into consideration potential future disputes, and in resolving current disputes in light of actual business practices and circumstances. Cases which Mr. Kusakabe has recently handled include lawsuits related to termination of commercial relationships, illegal transactions conducted by employees, product liability, bid-rigging conspiracies and inventions by employees. Mr. Kusakabe is also actively engaged in international arbitration, including matters arbitrated outside Japan. In addition to his professional experience at Anderson Mori & Tomotsune, Mr. Kusakabe's prior experience includes working as a Foreign Associate at Kelley Drye & Warren's New York office (September 1999 to August 2000) and a full-time secondment to Swiss Bank Corporation's (now UBS AG) Tokyo Legal & Compliance department (February to July 1998). Mr. Kusakabe also served as: Executive Director, the Headquarters for Comprehensive Promotion of Civil Justice Reform of the Japan Federation of Bar Associations (from June 2026); Member of the Advisory Committee for the Establishment of Civil Rules of the Supreme Court (from August 2025); Special Assistant to the President of the Japan Federation of Bar Associations (from April 2025 to September 2025); President of the Daini Tokyo Bar Association (from April 2024 to March 2025); Vice President of the Japan Federation of Bar Associations (from April 2024 to March 2025); Expert Member of the Nuclear Damage Compensation Dispute Review Board (from June 2022 to June 2023); Member of the Code of Civil Procedure (for Introduction of IT) Subcommittee of the Legislative Council of the Ministry of Justice (from June 2020 to February 2022); Governor of the Japan Federation of Bar Associations (from April 2020 to March 2021; Executive Governor from June 2020 to March 2021); Chair of the Committee on Civil Procedure of the Japan Federation of Bar Associations (from June 2019 to May 2021); Examiner for the National Bar Examination and the National Preliminary Bar Examination (in Charge of the Code of Civil Procedure) (from November 2018 to November 2021); Vice President of the Daini Tokyo Bar Association (from April 2017 to March 2018); and Practicing-Attorney-Professor for Civil Advocacy at the Legal Training and Research Institute of the Supreme Court of Japan (from April 2010 to March 2013) (for details of this position, please visit http://www.courts.go.jp/english/institute_01/institute/index.html#Intro ).
Shinji Nakamura
ShinjiNakamura
Tokyo
Partner
Tokyo

Partner

Contact
Shinji Nakamura, an active member of the JICPA and the Daini Tokyo Bar Association, is an accounting and corporate disclosure expert. Since 2000, he has been assisting domestic and international clients with various types of securities offerings, and offering multi-dimensional advice on accounting, corporate disclosure and auditing regulations. He also has expertise in IFRS-related rules and regulations, and responses to accounting scandals as well as dispute resolutions arising as a result of such incidents.
Hitoshi Ishihara
HitoshiIshihara
Tokyo
Partner
Tokyo

Partner

Contact
Hitoshi Ishihara provides a variety of legal services to various international and foreign-affiliated clients establishing and doing business in Japan, with an exceptional focus on cross-border business negotiation, dispute resolution, M&A, international trade, and corporate/commercial matters (including advice concerning corporate governance, compliance, JV management, and internal investigations). His distinctive English skill, backed by over seven years experience in the United States, enables him to effectively bridge the linguistic and cultural gap faced by his clients. Mr. Ishihara also provides pertinent and timely advice that matches the needs of clients expanding overseas, utilizing his rich experience in negotiating and coordinating with clients and counterparts not only from the United States and EU countries, but also in various other jurisdictions including those counties in Asia, Middle East, South America, and Eastern Europe. In the intellectual property field, Mr. Ishihara has extensive experience in IP licensing and transactions and also provides advice on regulatory issues especially in the entertainment field, with an exceptional focus in the field of sports, being only one of the two recommended Japanese lawyers in the field of Sports & Gaming by Lexology, being quoted "Hitoshi Ishihara does not cease to impress market commentators in Japan and abroad with his sports and entertainment practice, with one praising him as "an amazing lawyer - a true number one in the country"." Mr. Ishihara also has extensive focus and knowledge concerning the Japanese casino and gaming laws including the Japanese Integrated Resort (IR) Act, providing advice concerning the Japanese gaming regulations to various operators, suppliers, affiliate marketers, platformers, publishers, foreign law firms, state agencies, and various other stake holders. Mr. Ishihara is the only Japanese attorney-at-law who is admitted as a member of the International Masters of Gaming Law (IMGL), which is a non-profit association of gaming attorneys, regulators, educators, executives and consultants from around the world who are dedicated to education and the exchange of professional information and advice. Mr. Ishihara is quoted by Chambers as "Hitoshi Ishihara's extensive knowledge and experience, as well as his willingness to work closely with clients, make him a very trustworthy lawyer." and has been named "Gaming Lawyer of the Year in Japan" by various publications, such as Acquisition International Magazine, Corporate Intl Magazine, and Global Law Experts Magazine.
Moegi Shirakawa
MoegiShirakawa
Tokyo
Partner
Tokyo

Partner

Contact
Moegi Shirakawa has been engaged in a broad range of matters at Anderson Mori & Tomotsune since she joined the firm in 2003. She focuses on a variety of corporate matters such as issuance of securities in both international and domestic capital markets and other finance transactions, mergers and acquisitions and investment transactions.

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