Masahiro Kusunoki
Certified Public Accountant (Japan, U.S.)
Certified Internal Auditor
Certified Tax Accountant (Japan)
Graduated from the Faculty of Law, Kyoto University
After gaining experience working in taxation and enterprise consultancy in local government, Masahiro joined Chuo Aoyama Auditing Corporation (PwC Japan) where he worked on audits for companies listed in Japan and foreign companies operating in Japan. He also worked as Chief Financial Officer for both Japanese companies and Japanese companies based in the United States. Using his experience and qualifications as a certified public accountant in both Japan and the U.S., he works to mediate the differences between Japanese and American accounting standards and practices. He also has in-depth knowledge of venture business accounting and due diligence.
Nozomu “Kevin” Hatayama
Certified Public Accountant (U.S.)
Graduated with a degree in Politics from the Faculty of Law, Keio University
Nozomu instructed trainee tax accountants in bookkeeping for 7 years. He is well-versed in both Japanese and American accounting standards and provides audit and tax-related services primarily to U.S. subsidiaries of major Japanese-owned companies. His accessible explanations, honed through his time working as an instructor, are particularly celebrated.
Makiko Tsukada
Certified Public Accountant (U.S.)
Graduated with a master's degree in accounting from University of Hawaii
Makiko began her career at PwC Honolulu, where she worked with middle-market clients, U.S. expatriates and inpats from Japan. She then worked as a tax manager for a Hawaii-based hotel group and as a tax director for a family office, where she was responsible for overall tax compliance and tax planning for estates, trusts, and investment partnerships. She has also worked as a tax manager for both Japanese and local accounting firms in Hawaii, and is well versed in both Japanese and US tax issues. Known for her broad network and cheerful character, she enjoys working with a variety of clients both in Japan and the US.
Koshi Kawamura
Certified Public Accountant (U.S.)
Graduated with a degree in Mass Communication from the Faculty of Arts and Literature, Seijo University,
Graduated with a Master’s degree from South Mississippi University
Koshi formerly worked as a specialist researcher at Japan’s Ministry of Foreign Affairs. At Reiwa Accounting LLP is our resident tax specialist. His work involves tax audits relating to complex tax issues, preparing transfer pricing material, and overseeing work relating to tax systems for inbound U.S. investments. He is renowned for his broad tax knowledge and refined theoretical frameworks and regularly provides advice to Japan-based tax accountancy firms.
Sayumi Kaku
Certified Public Accountant (U.S.)
Graduated with a degree in accounting from University of Washington
Transferred to the United States after beginning a degree in English literature from Doshisha Women’s College of Liberal Arts in Japan
Sayumi has previously worked at Arthur Anderson LLP. She primarily works on financial statements and consolidation package audits for the U.S. subsidiaries of major Japanese-owned companies. She has experience working on audits across the manufacturing, distribution, wholesale, and entertainment sectors, as well as on IPO and M&A auditing. She is also involved in providing internal supervision and guidance on auditing, as well as the quality control of audit reports and working papers.
