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Shinji Nakamura

Shinji Nakamura

Partner
Tokyo Office
TEL:
81-3-6775-1076
FAX:
81-3-6775-2076

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.

Nakamura Shinji
Practice Areas Practice Groups Background Publications Lectures Professional Admissions Professional and Academic Associations Languages

Practice Areas

Capital Markets
Corporate
Corporate and Commercial Transactions Corporate Governance Corporate Disputes
M&A
M&A/Business Restructuring Joint Ventures Business Alliances Venture Capital Cross-border M&A
Government Investigations and Crisis Management
Internal investigations and organizing third-party committees Accounting fraud Information leakage
Tax
Tax Litigation and Dispute Resolution
Finance and Financial Institutions
Financial Regulation Insurance Financial and Securities Dispute Resolution
Labor and Employment
Executive (Board Members and Auditors) Issues Social Insurance and Labor Insurance

Topics

Articles
Oct 2024
Financial Instruments and Exchange Act Analiyus Vol. 43 - Remedies for Grantees under Equity Incentive Plan - Junkan Shoji Houmu No. 2371 (Otcober 5 and 15, 2024)
Books
Sep 2024
Introduction to Japanese Business Law & Practice (Sixth Edition)
Articles
Aug 2024
Recent Amendment to Extraordinary Report (New Rules for Material Contracts)

Practice Groups

  • Corporate Transaction Group
  • Capital Markets Group
  • Financial Services & Transactions Group
  • Tax Law Group
  • Corporate Crisis Management Practice Group

Background

Mar 1999 The University of Tokyo (LL.B.)
May 2008 University of Illinois - Urbana-Champaign (Master of Science in Accountancy with Certificate for Academic Excellence)
Jun 2008 - Jul 2009 KPMG LLP (Chicago) Federal Tax
Jul 2011 - Jul 2013 Worked for the Corporate Accounting and Disclosure Division of the Financial Services Agency

Publications

Financial Instruments and Exchange Act Analiyus Vol. 43 - Remedies for Grantees under Equity Incentive Plan - Junkan Shoji Houmu No. 2371 (Otcober 5 and 15, 2024) Junkan Shoji Houmu No.2371 (Otcober 5 and 15, 2024)
Oct 2024
Introduction to Japanese Business Law & Practice (Sixth Edition) Anderson Mori & Tomotsune
Sep 2024
Recent Amendment to Extraordinary Report (New Rules for Material Contracts) Disclosure & IR 2024/08 vol.30
Aug 2024
Basics of Corporate Finance for IR and SR (Japanese Only) Shojihomu Co., Ltd.
Jul 2024
Basics for financial statements in AGM materials (6) Special Rules to IFRS Tokyo Association of Shareholder Affairs Journal Vol. 865 (Apr 2024)
Jun 2024
Proposed Approach for Compliance with Rules of Profit Distributions Disclosure & IR 2024/05 vol.29
May 2024
Basics for financial statements in AGM materials (5) Report of Companies Act Auditor Tokyo Association of Shareholder Affairs Journal Vol. 864 (March 2024)
Apr 2024
Tips for Narrative Disclosure in Annual Report for the Year Ended March 31, 2024 Junkan Shoji Houmu No.2356 (April 15, 2024)
Apr 2024
Basics for financial statements in AGM materials (4) Report of Independent Auditor Tokyo Association of Shareholder Affairs Journal Vol. 863 (February 2024)
Mar 2024
Amendment to Regulations of Iusurance Business Act for Adoption of IFRS by Insurance Companies - (2) NBL Vol. 1262 (March 15, 2024)
Mar 2024
Amendment to Regulations of Iusurance Business Act for Adoption of IFRS by Insurance Companies - (1) NBL Vol. 1261 (March 1, 2024)
Mar 2024
Basics for financial statements in AGM materials (3) Consolidated Financial Statements Tokyo Association of Shareholder Affairs Journal Vol. 862 (January 2024)
Feb 2024
Recent Amendment to Extraordinary Ordinary Report (New Rules for Reporting on Financial Covenants) Disclosure & IR 2024/02 vol.28
Feb 2024
Basics for financial statements in AGM materials (2) / Income Statement, Statement of Changes in Strockholders Equity and notes to financial statements Tokyo Association of Shareholder Affairs Journal Vol. 861 (Decmber 2023)
Dec 2023
Practical Advice on Calculation of Distributable Amounts Tokyo Association of Shareholder Affairs Journal Vol. 860 (November 2023)
Nov 2023
How to Account for Dividends Paid in Excess of Statutory Limit Disclosure & IR 2023/11 vol.27
Nov 2023
Basics for financial statements in AGM materials (1) Introduction / Balance Sheet Tokyo Association of Shareholder Affairs Journal Vol.859 (October 2023)
Oct 2023
"Special Articles - Taxation on Stock Option and Future Design - Based on Trust-type SO Problem - 5. Nature and Design of Incentive Compensation" Zeikei Tsushin Nov. 2023
Oct 2023
Law Lecture for New Audit Sraff Vol.4 - Corporate Auditors and Accounting Audit / Financial Instruments and Exchange Act Monthly Supervisory Board October 2023 (No.755)
Sep 2023
Webinar "Basics of Taxation for Share Handling Business" Tokyo Association of Shareholder Affairs Journal Vol.857 (August 2023)
Sep 2023
Webinar "Basics of Financial Instruments and Exchange Law for Share Handling Business" Tokyo Association of Shareholder Affairs Journal Vol.856 (June/July 2023)
Aug 2023
Past, Present and Future of KAM - KAM keeps evolving Monthly Supervisory Board September 2023 (No.754)
Aug 2023
How to Address the Issue of "P/B Ratio below 1" Disclosure & IR 2023/08 vol.26
Aug 2023
Design and Challenges of new type of stock compensation - Japanese restricted stock and stock options with performance conditions Chuokeizai-sha
Jul 2023
Web Seminar "Basics of Corporate Accounting for Share Handling Business" Tokyo Association of Shareholder Affairs Journal Vol. 855 (May 2023)
Jun 2023
Discussion on Proposed Amendment to Corporate Disclosure Regulations - FSA Answers to Public Comments on Disclosure of Sustainability Information Disclosure & IR 2023/05 vol.25
May 2023
Discussion on Proposed Amendment to Corporate Disclosure Regulations - Disclosure of Sustainability Information- Disclosure & IR 2023/02 vol.24
Feb 2023
Analysis on accounting for trust for purchase and sales of treasury stock Disclosure & IR 2022/11 vol.23
Nov 2022
Roundtable discussion - Recent Topics and Challenges of Audits of Financial Statements - From auditors to listed companies Junkan Shoji Houmu No. 2305 (September 15, 2022)
Sep 2022
Tips for Improvement of Disclosure in Annual Securities Report - MD&A (2) Results of Operations Disclosure & IR 2022/08 vol.22
Aug 2022
Advanced steps for Key Audit Matters (KAM) in Japan - Identification of Critical Accounting Issues by Management and Corporate Auditors Shiryou-ban Shoji Houmu June 2022 (Japanese)
Jun 2022
Tips for Improvement of Disclosure in Annual Securities Report - MD&A (1) Critical Accounting Estimates Disclosure & IR 2022/05 vol.21
May 2022
Tips for Narrative Disclosure in Annual Report for the Year Ended March 31, 2022 Junkan Shoji Houmu No. 2293 (April 25, 2022)
Apr 2022
Practical Advice on Basics of Corporate Finance for Those Who in Charge of Shareholder Affairs - How to Use Cost of Capital Tokyo Association of Shareholder Affairs Journal Vol. 841 (February 2022)
Mar 2022
[Journal Cover] Challenges for Statutory Disclosure of Information on Sustainability Shiryou-ban Shoji Houmu March 2022 (Japanese)
Mar 2022
Tips for Improvement of Disclosure in Annual Securities Report - Risk Factors Disclosure & IR 2022/02 vol.20
Feb 2022
Practical FAQ of Financial Instruments and Exchange Act (Japanese) SHOJIHOMU Co., Ltd.
Feb 2022
Basics of Corporate Finance for Those Who in Charge of Shareholder Affairs - Introduction of Cost of Equity Tokyo Association of Shareholder Affairs Journal Vol. 839 (December 2021)
Dec 2021
Introduction to Japanese Business Law & Practice Fifth Edition Anderson Mori & Tomotsune
Nov 2021
Tips for Improvement of Disclosure in Annual Securities Report - Business Strategy and Challenges Disclosure & IR 2021/11 vol.19
Nov 2021
Practical Advice for Revised Japanese Corporate Governance Code - Featuring Compensation Incentives Tokyo Association of Shareholder Affairs Journal Vol. 837 (October 2021)
Oct 2021
Practical Advice on Basics of Corporate Finance for Those Who in Charge of Shareholder Affairs - Featuring ROE and ROA Tokyo Association of Shareholder Affairs Journal Vol. 837 (October 2021)
Oct 2021
Analysis on the concept of "offering price" under disclosure rules of FIEA - featuring share compensation Disclosure & IR 2021/8 vol.18
Aug 2021
Basics of Accounting, Financial Instruments and Exchange Act and Tax Law for Share Handling Practice (Japanese Only) SHOJIHOMU Co., Ltd.
Aug 2021
Strategy for Success in Actuary Exam - Accounting, Economics and Investment Theory TokyoTosho Co. Ltd.
Jul 2021
Analysis on the concept of "offering price" under disclosure rules of FIEA - featuring share compensation- Junkan Shoji Houmu No. 2264 (June 5, 2021)
Jun 2021
Amendment to Corporate Disclosure Ordinance to Follow Amendment to Companies Act Disclosure & IR 2021/5 vol.17
May 2021
"Tips for Narrative Disclosure of Annual Securities Report" Junkan Keiri Jouhou No.1610 (May 1, 2021)
Apr 2021
Tips for Narrative Disclosure in Annual Report for the Year Ended March 31, 2021 Junkan Shoji Houmu No. 2260 (April 15, 2021)
Apr 2021
Practical Advice on of "Key Audit Matters" (KAM) - Case Analysis of Early Adoption Disclosure & IR 2021/2 vol.16
Feb 2021
Practical Advice on Disclosure of Non-financial Information in Annual Securities Report for Those Who in Charge of Shareholder Affairs Tokyo Association of Shareholder Affairs Journal Vol. 828 (December 2020)
Jan 2021
Basics of KAM (Key Audit Maters) for Those Who in Charge of Shareholder Affairs - Based on Early Adoption Cases Tokyo Association of Shareholder Affairs Journal Vol. 827 (November 2020)
Dec 2020
Potential Issues of Stock Option Valuation - analysis on Stock Option with Performance Condition Disclosure & IR 2020/11 vol.15
Nov 2020
My Words to Live by "Fill yourself with GAAP before filling your gap" Corporate Accounting, December 2020 (Vol.72 No.12) Corporate Accounting, December 2020 (Vol.72 No.12)
Nov 2020
Questions and Answers for Financial Instruments and Exchange Act - (22) Issuer's Liability in the Case of Material Misstatements on the Information Other Than the Issuer (Articles 18 and 21-2 of Financial Instruments and Exchange Act of Japan) Junkan Shoji Houmu No. 2243 (October 5 and 15, 2020)
Oct 2020
Case of Early Adoption of Key Audit Matters (KAM) in Japan Shiryou-ban Shoji Houmu August 2020 (Japanese)
Sep 2020
Potential Issues of Stock Option Valuation - analysis on Price Knock-out Clause Disclosure & IR 2020/08 vol.14 (Japanese)
Aug 2020
Basics of Taxation for Those Who in Charge of Shareholder Affairs - featuring income tax basics related to listed domestic stock Tokyo Association of Shareholder Affiairs Journal Vol. 823 (June/July 2020)
Aug 2020
Analysis on Voluntary Interim Financial Statements under the Companies Act of Japan Disclosure & IR 2020/05 vol.13 (Japanese)
May 2020
Explanation on Items Effective on March 2020 - Amendment to Corporate Disclosure Regulations Business Houmu, May 2020 (Vol.20 No.5)
Mar 2020
Case of Material Misstatements in Non-financial Section of Annual Securities Report and Impact on Practice Shiryou-ban Shoji Houmu February 2020 (Japanese)
Feb 2020
Analysis on Application of Amortized Cost Method to Subordinated Trust Beneficiary Rights Disclosure & IR 2020/2 vol.12 (Japanese)
Feb 2020
Lecture on Disclosure of Annual Securities Report in response to Amendment to Disclosure Regulations Tokyo Association of Shareholder Affiairs Journal Vol. 817 (December 2019) (Japanese Only)
Jan 2020
Design and Application of new type of stock compensation - Japanese restricted stock and stock options with charge (Reprint December 2019) Chuokeizai-sha
Dec 2019
Questions and Answers for Financial Instruments and Exchange Act - (3) Resale of Securities Issued Relying on Small Number Private Placement Exemption (Article 2, Paragraph 4 of Financial Instruments and Exchange Act of Japan) Junkan Shoji Houmu No. 2214 (November 15, 2019)
Nov 2019
Amendment to Regulations of Financial Instruments and Exchange Act concerning Enhancement of Disclosure of Non-financial Information and Audit Information Disclosure & IR 2019/11 vol.11 (Japanese)
Nov 2019
Introduction to Japanese Business Law & Practice Fourth Edition Anderson Mori & Tomotsune
Sep 2019
Consideration of Initiatives for Disclosure on Replacement of Independent Auditor Shiryou-ban Shoji Houmu (August 2019)
Sep 2019
Basics of Financial Instruments and Exchange Act for Those Who Handles Shareholder Affairs - featuring disclosure rules and market rules Tokyo Association of Shareholder Affiairs Journal Vol. 812 (June/July 2019)(Japanese Only)
Aug 2019
Amendment to Regulations of Financial Instruments and Exchange Act concerning Improvement of Disclosure on Stock Compensation and Change of Independent Auditor Disclosure & IR 2019/08 vol.10 (Japanese)
Aug 2019
Amendment to Corporate Disclosure Regulations concerning Promotion of Engagement with Investors Disclosure & IR 2019/05 vol.9 (Japanese)
May 2019
Practical Advice on Model Disclosure Module for Integrated Reporting under Financial Instruments and Exchange Act and Companies Act - Two Basis Patterns Business Houmu (Vol. 19 No.5)
Mar 2019
Accounting Governance on Voluntary Reserve Disclosure & IR 2019/02 vol.8 (Japanese)
Feb 2019
HOT/COOL Player (Column) Importance of Creative Corporate Disclosure NBL 1139 (2.1.2019)
Feb 2019
Contract Documentation Practice under New Revenue Recognition Accounting Standards Corporate Accounting, March 2019 (Vol.71 No.3)
Feb 2019
Questions and Answers for Fiancial Instruments and Exchange Act - (2) Obligation to File Annual Securities Report (Article 24, Paragraph 1 of Financial Instruments and Exchange Act of Japan) Junkan Shoji Houmu No.2185
Dec 2018
Analysis on various issues related to finalization of tentative accounting for business combination Disclosure & IR 2018/11 vol.7 (Japanese)
Nov 2018
Practical Issues in Post-Meger Integration (3) - Accounting Considerations in Post-Merger Intergation Junkan Shoji Houmu No. 2179 (October 5/15, 2018)
Oct 2018
Business Mathematics Examination Experience Mathematics Certification Institute of Japan (website)
Sep 2018
Amendment to Corporate Disclosure Cabinet Order concening Streamlining of Corporate Disclosure in Semi-Annual Report and Quarterly Report Disclosure & IR 2018/08 vol.6 (Japanese)
Aug 2018
Basics of Corporate Accounting for Those Who Handles Shareholder Affairs - featuring Stockholders Equity Tokyo Association of Shareholder Affiairs Journal Vol. 801 (June/July 2018)(Japanese Only)
Aug 2018
Revised Corporate Governance Code and Corporate Practice (3) - Revised Corporate Governance Code and Cost of Capital Junkan Shoji Houmu No.2174
Aug 2018
Amendment to Corporate Disclosure Cabinet Order concening Streamlining of Corporate Disclosure in Annual Securities Report Disclosure & IR 2018/05 vol.5 (Japanese)
May 2018
Practical Q&A for Timely Disclosure under Stock Exchange Listing Rules (Second Edition) Shoji Houmu
Mar 2018
Analysis on the types of conclusion in auditor's review report and its liability under the Financial Instruments and Exchange Act of Japan Disclosure & IR 2018/02 vol.4 (Japanese)
Feb 2018
Adaptation to New Accounting Standard for Revenue Recognition - Service / Construction Agreement Business Houmu (Vol.18 No.3)
Jan 2018
Key Issues of Amendment to Banking Regulations for Banks Considering IFRS Adoption Kinyu Houmu Jijo No. 2080
Dec 2017
How to get along with your minority shareholders? Junkan Keiri Jouhou No.1499 (December 20, 2017)
Dec 2017
Essence of the proposed amendment to Fair Disclosure Regulations in Japan (to be effective on April 1, 2018) Junkan Keiri Jouhou No.1497 (December 1, 2017)
Nov 2017
Essence of the proposed amendment to Corporate Disclosure Regulations (to be effective from the fiscal year ended March 31, 2018) Junkan Keiri Jouhou No.1496 (November 20, 2017)
Nov 2017
Analysis on the types of opinion in auditor's report and its liability under the Financial Instruments and Exchange Act of Japan Disclosure & IR 2017/11 vol.3 (Japanese)
Nov 2017
Impact of Amendment to Civil Code of Japan on Accounting Standards and Practice - Work Contracts and Mandates Corporate Accounting, October 2017 (Vol.69 No.10)
Sep 2017
Introduction to Japanese Business Law & Practice Third Edition Anderson Mori & Tomotsune
Sep 2017
Roundtable Discussion - Effective Audit and Role of Corporate Auditors - Corporate Governance Reformation by 2014 Companies Act Amendment and Two Governance Codes- Junkan Shoji Houmu No.2141
Aug 2017
Design and Application of new type of stock compensation - Japanese restricted stock and stock options with charge Chuokeizai-sha
Jun 2017
The A to Z of the Corporate Governance Code of Japan Shoji Houmu
May 2017
Points of Attention concerning Disclosure Framework of Japanese Restricted Stock Disclosure & IR 2017/05 vol.1
May 2017
Practical Advice for Timely Disclosure (Case Study) Disclosure News 2017/01 vol.35
Jan 2017
Three Case Studies – How to Determine if Timely-Disclosure is Required Junkan Keiri Jouhou No.1461 (November 1, 2016)
Oct 2016
New Compensation Framework in Japan - Recent Amendments to Regulations in relation to Restricted Stock Business Lawyers (online - Japanese only)
Oct 2016
Process of Replacing Independent Auditor and Challenges to Disclosure of Reason of Replacement Disclosure News 2016/10 vol.34
Oct 2016
Financial Instruments and Exchange Act Commentary Vol. 1 – Definition and Disclosure Framework Shoji Homu
Aug 2016
Better disclosure about corporate governance in Annual Securities Report after implementation of Corporate Governance Code in Japan Disclosure News 2016/7 vol.33
Jul 2016
Special Articles: How to Replace Your Independent Auditor - Illustration of Process of Replacement Corporate Accounting, July 2016 (Vol.68 No.7)
Jun 2016
Review of disclosure about corporate governance in Annual Securities Report after implementation of Corporate Governance Code in Japan Junkan Shoji Houmu No.2098
Apr 2016
Practical Q&A for Timely Disclosure under Stock Exchange Listing Rules Shoji Houmu
Apr 2016
Analysis of Delisting Criteria of Stock Exchange because of disclaimer by auditor Disclosure News 2016/1 vol.31
Jan 2016
Practical Advice for the Japanese Corporate Governance Code and Effective Board of Directors II - Considerations on Board Evaluation in Japan Junkan Shoji Houmu No.2080
Oct 2015
Better at Financials- How to Read Three Basic Financial Statements Business Houmu (Vol.15 No.11)
Sep 2015
Analysis of court decision (III) Whether a discount due to illiquidity should be considered in equity valuation - Supreme Court of Japan, March 26, 2015 Weekly Keiei Zaimu No.3222
Jul 2015
Analysis of court decision (II) Whether a discount due to illiquidity should be considered in equity valuation - Supreme Court of Japan, March 26, 2015 Weekly Keiei Zaimu No.3221
Jul 2015
Analysis of court decision (I) Whether a discount due to illiquidity should be considered in equity valuation - Supreme Court of Japan, March 26, 2015 Weekly Keiei Zaimu No.3220
Jul 2015
Changes in Finance/M&A Practice under the amended Companies Act Chuokeizai-sha
Jun 2015
Proposed Amendment to Government Ordinance and Cabinet Orders to Amendment to Financial Instruments and Exchange Act of Japan 2014 - featuring disclosure rules Business Houmu (Vol.15 No.6)
Apr 2015
A Study on the definition of “subsidiary” RID Disclosure News 2015/4 vol.28
Apr 2015
Summary of Amendment to Regulations for Financial Statements in connection with “Simplification of Disclosure on a Non-consolidated Basis” in the disclosure under Financial Instruments and Exchange Act of Japan RID Disclosure News 2015/1 vol.27
Jan 2015
Practical Q&A for preparation of Extraordinary Reports Shoji Houmu
Jan 2015
Analysis of IRI Case and Possible Impact on Practice (II) Junkan Shoji Houmu No.2053
Dec 2014
Analysis of IRI Case and Possible Impact on Practice (I) Junkan Shoji Houmu No.2052
Dec 2014
Introduction to Japanese Business Law & Practice Second Edition LexisNexis Japan
Oct 2014
Focus Point – Legal Consideration of Simplification of Disclosure on Non-Consolidated Basis – Ideal Framework of Disclosure on Non-Consolidated Basis under Financial Instruments and Exchange Act and Companies Act Corporate Accounting, September 2014 (Vol.66 No.9)
Aug 2014
Tips for New Business People - Legal Department Fist to Learn about How to Read “Regulations for Corporate Accounting” Business Houmu (Vol.14 No.9)
Jul 2014
Summary of Amendment to Regulations for Financial Statements in connection with “Simplification of Disclosure on a Non-consolidated Basis” Junkan Keiri Jouhou No.1378 (April 20, 2014)
Apr 2014
Review of Continuous Disclosure of Foreign Companies Junkan Shoji Houmu No.2015
Nov 2013
Application of Administrative Sanctions to Actions to Aid Submission of Disclosure Documents with Material Misstatements Junkan Shoji Houmu No.2013
Nov 2013
Roundtable Discussion – Review of Insider Trading Regulations and Future Challenges (II) Junkan Shoji Houmu No.2012
Oct 2013
Impact of Changes in Presentation of “Net Income” on Disclosure Regulations Junkan Keiri Jouhou No.1362 (November 1, 2013)
Oct 2013
Roundtable Discussion – Review of Insider Trading Regulations and Future Challenges (I) Junkan Shoji Houmu No.2011
Oct 2013
Amendment to Guideline of Cabinet Order of Corporate Disclosure Junkan Keiri Jouhou No.1355 (August 10, 2013)
Aug 2013
Amendment to Cabinet Order Concerning Auditing in response to “Auditing Standards to Address Fraud Risk” Junkan Keiri Jouhou No.1351 (July 1, 2013)
Jun 2013
Annotations to 2012 Amendment to Financial Instruments and Exchange Act Shoji Houmu
Jun 2013
Commentary on 2012 Amendment to Financial Instruments and Exchange Act (4) – Review of Administrative Sanction Frameworks (2) Junkan Shoji Houmu No.1984
Dec 2012
Amendment to Regulations for Financial Statements in connection with Establishment of “Accounting Standards for Retirement Benefits” Accounting and Auditing Journal, December 2012
Nov 2012
Amendment to Cabinet Order Concerning Corporate Disclosure Accounting and Auditing Journal, December 2012
Nov 2012
Amendment to Cabinet Order in relation to Modification of Disclosure of Subsidiaries in Extraordinary Reports Junkan Shoji Houmu No.1981
Nov 2012
Amendment to Regulations for Financial Statements in connection with Establishment of “Accounting Standards for Retirement Benefits” Junkan Shoji Houmu No.1980
Nov 2012
Amendment to Regulations for Financial Statements in connection with Establishment of “Accounting Standards for Retirement Benefits” Corporate Accounting, December 2012 (Vol.64 No.12)
Nov 2012
Amendment to Regulations for Financial Statements in connection with Establishment of “Accounting Standards for Retirement Benefits” Weekly Keiei Zaimu No.3087
Oct 2012
Clarification of Disclosure of Outside Directors Junkan Shoji Houmu No.1964
Apr 2012
Clarification of Disclosure of Outside Directors T&A Master No.448
Apr 2012
Clarification of Disclosure of Outside Directors Weekly Keiei Zaimu No.3062
Apr 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments Accounting and Auditing Journal, May 2012
Apr 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments Junkan Shoji Houmu No.1962
Apr 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments Corporate Accounting, May 2012 (Vol.64 No.5)
Apr 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments T&A Master No.445
Apr 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments Junkan Keiri Jouhou No.1311 (April 10, 2012)
Mar 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments Weekly Keiei Zaimu No.3058
Mar 2012
Consideration for Preparation of Consolidated Financial Statements after Adoption of Accounting Standards for Retroactive Adjustments T&A Master No.444
Mar 2012
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements Corporate Accounting, January 2012 (Vol.64 No.1)
Dec 2011
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements Accounting and Auditing Journal, December 2011
Nov 2011
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements T&A Master No. 426
Nov 2011
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements Junkan Shoji Houmu No.1946
Nov 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP Corporate Accounting, December 2011 (Vol.63 No.12)
Nov 2011
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements Junkan Keiri Jouhou No.1297 (November 10, 2011)
Nov 2011
Consideration for Preparation of Half-Year Consolidated Financial Statements and Half-Year Financial Statements Weekly Keiei Zaimu No.3038
Oct 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP Accounting and Auditing Journal, November 2011 (Vol.23 No.11)
Oct 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP T&A Master No.422
Oct 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP Weekly Keiei Zaimu No.3035
Oct 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP Junkan Keiri Jouhou No.1295 (October 20, 2011)
Oct 2011
Amendment to Regulations of Consolidated Financial Statements in relation to Abolishment of Phase-out of Use of US GAAP Junkan Shoji Houmu No.1944
Oct 2011
Taxation of Corporate Split – featuring Asset Transfer for no Consideration between a Parent and its wholly-owned Subsidiary Corporate Accounting, July 2011 (Vol.63 No.7)
Jun 2011
Accounting for Corporate Split – Consideration of Accounting of Successor Corporation Corporate Accounting, May 2011 (Vol.63 No.5)
Apr 2011
Practical Measures to Violation of Financial Instruments and Exchange Act of Japan (1) – Outline of Acts against Financial Instruments and Exchange Act and Response Junkan Shoji Houmu No.1926
Mar 2011
Issues under Companies Act and Financial Instruments and Exchange Act in connection with voluntary adoption of IFRS Takara Printing Disclosure News, January 2011 (vol. 11)
Jan 2011
[Practical Guide] Considerations of Sales Agreements in Preparation for Adoption of IFRS Business Houmu (Vol.11 No.2)
Dec 2010
Securities World - second edition (Japan Chapter)
Nov 2007
Recent Changes in the Treatment of Goodwill
Jul 2006
Securities World 2005 Securities World 2005
May 2005

Lectures

Basics of Companies Act Accounting Pronexus Inc.
Jan 31, 2023
Introduction of Corporate Accounting and Financial Instruments and Exchange Act in relation to Share Handling Matters Pronexus Inc.
Nov 17, 2022
Basics of Accounting Estimates Pronexus Inc.
Oct 3, 2022
Comparison between Extraordinary Reporting, TSE Timely Disclosure and Insider Trading Regulations and Practical Tips Pronexus Inc.
Sep 15, 2022
Introduction of Extraordinary Report Framework and Major Reportable Events - Takara Printing RID Seminar Takara Printing Co., Ltd.
Sep 15, 2022
Practical Advice on Implementation of KAM (Key Audit Matters) Pronexus Inc.
Jun 9, 2022
Comparison between Extraordinary Reporting, TSE Timely Disclosure and Insider Trading Regulations and Practical Tips Pronexus Inc.
Mar 8, 2022
Advanced Topics for Preparation of Narrative Information of Annual Securities Report Pronexus Inc.
Feb 25, 2022
Practical Advice on Implementation of KAM (Key Audit Matters) Pronexus Inc.
Jan 14, 2022
Basics of Companies Act Accounting Pronexus Inc.
Dec 24, 2021
Understanding and Utilization of Capital Cost under the Corporate Governance Code Pronexus Inc.
Dec 17, 2021
Basics of Accounting, Securities Act and Tax for Share Handing Business Shoji Houmu Business Law School
Nov 10, 2021
Introduction of Corporate Accounting and Financial Instruments and Exchange Act in relation to Share Handling Matters Pronexus Inc.
Nov 8, 2021
Basics of Accounting Estimates Pronexus Inc.
Sep 17, 2021
Basics and Application of Capital Cost for Corporate Governance Practice Shoji Houmu Business Law School
Sep 14, 2021
Practical Advice on Revised Corporate Governance Code - featuring Incentive Compensations Tokyo Association of Shareholder Affairs
Sep 13, 2021
Comparison between Extraordinary Reporting, TSE Timely Disclosure and Insider Trading Regulations and Practical Tips Pronexus Inc.
Sep 3, 2021
Introduction of Extraordinary Report Framework and Major Reportable Events - Takara Printing RID Seminar Takara Printing Co., Ltd.
Aug 17, 2021
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
Jul 2, 2021
Practical Advice on Implementation of KAM (Key Audit Matters) Pronexus Inc.
May 7, 2021
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
Apr 30, 2021
Basics of Companies Act Accounting Pronexus Inc.
Apr 26, 2021
Introduction of Corporate Accounting and Financial Instruments and Exchange Act in relation to Share Handling Matters Pronexus Inc.
Apr 9, 2021
Practical Advice on Implementation of KAM (Key Audit Matters) Pronexus Inc.
Mar 16, 2021
Basics of Accounting Estimates Pronexus Inc.
Mar 9, 2021
Comparison between Extraordinary Reporting, TSE Timely Disclosure and Insider Trading Regulations, and Practical Tips Pronexus Inc.
Mar 9, 2021
Practical Training for Audit Committee Staff - Key Points for Reinforcement of Cooperation among Audit Committee, Internal Auditor and Independent Auditor under COVID-19 Pandemic Situations - Role of Audit Committee Staff Japan Audit & Supervisory Board Members Association
Jan 20, 2021
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
Nov 17, 2020
Basics and Application of Capital Cost for Corporate Governance Shoji Houmu Business Law School
Oct 22, 2020
Practical Advice on Implementation of KAM (Key Audit Matters) Pronexus Inc.
Oct 19, 2020
Introduction of Corporate Accounting and Financial Instruments and Exchange Act in relation to Share Handling Matters Pronexus Inc.
Oct 7, 2020
Introduction of Extraordinary Report Framework and Major Reportable Events - Takara Printing RID Seminar Takara Printing Co., Ltd.
Aug 6, 2020
Comparison between Extraordinary Reporting and TSE Timely Disclosure and Practical Tips Pronexus Inc.
July 28, 2020
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
Mar 13, 2020
Comparison between Extraordonary Reporting and TSE Timely Disclosure and Practical Tips Pronexus Inc.
Feb 6, 2020
Introduction and Practical Tips for Capital Cost under the Revised Governance Code (III) Pronexus Inc.
Nov 25, 2019
Disclosure of Annual Securities Report in response to Amendment to Disclosure Regulations Tokyo Association of Shareholder Affairs
Oct 23, 2019
How to utilize the concept of capital cost for the corporate governance Nagoya Stock Exchange IR Roundtable
Aug 23, 30, 2019
Introduction and Practical Tips for Capital Cost under the Revised Governance Code (II) Pronexus Inc.
Aug 8, 2019
Introduction of Extraording Report Framework and Major Reporatable Events Takara Printing Co., Ltd.
Aug 6, 2019
2019 Board Academy - Duty of Directors of Listed Companies ProNed Inc.
Aug 1, 2019
Comparison between Extraordonary Reporting and TSE Timely Disclosure and Practical Tips (Pronexus Inc.) Pronexus Inc.
Jul 25, 2019
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
May 29, 2019
Disclosure for IR Strategy (Laulea Study Session) Laulea Co., Ltd.
Mar 20, 2019
Introduction and Practical Tips for Capital Cost under the Revised Governance Code Pronexus Inc.
Feb 6, 2019
Introduction of Extraording Report Framework and Major Reporatable Events - Takara Printing RID Seminar Takara Printing Co., Ltd.
Aug 8, 2018
Appropriate Measures to Extraordinary Reports – Considering Recent Amendments Takara Printing Business Seminar
Jul 2017
Appropriate Measures to Extraordinary Reports – Considering Recent Amendments Takara Printing Business Seminar
Jul 2016
How to take into account Size and illiquidity in Equity Valuation? CFA Society Japan
Jul 2015
Appropriate Measures to Extraordinary Reports – Considering Recent Amendments Takara Printing Business Seminar
Jul 2015
Legal Consideration of Tokyo Listing for US Companies Centillion
Jun 2015
Recent Trends and Practical Methods on 2014 Amendment to Companies Act and Corporate Governance Reform General Incorporated Association Business Research Institute
May 2015
Legal Consideration of Overseas Listing for Japanese Companies Centillion
Feb 2015
Appropriate Measures to Extraordinary Reports – Considering Recent Amendments Takara Printing Business Seminar
Jul 2014
Appropriate Measures to Extraordinary Reports – Considering Recent Amendments Takara Printing Business Seminar
Nov 2013
Amendment to Regulations to Relax Requirements for Voluntary Adoption of IFRS and Considerations of Application of IFRS upon IPO KPMG AZSA LLC
Oct 2013
Impact of Adoption of IFRS on Contracts of Financial Instruments FN Communications
Jun 2011

Professional Admissions

  • Japan (2000)
  • JICPA (2006)
  • California (2009)
  • RCPA (2009)

Professional and Academic Associations

  • Daini Tokyo Bar Association
  • Certified Public Accountant, Tokyo Chapter, JICPA
  • The State Bar of California (Inactive)
  • The Institute of Internal Auditors
  • CFA Institution / CFA Society of Japan
  • Security Analysts Association of Japan, Certified Member
  • Fellow of The Institute of Actuaries of Japan (President’s Award of 2016)

Languages

  • Japanese (first language)
  • English