Masahiro Kusunoki
(Orange County Office)
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
(Orange County Office, San Diego Office)
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
(Hawaii Office)
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
(Orange County Office)
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.
Mika Yoshimura
(Hawaii Office)
Certified Public Accountant (U.S.)
Graduated with a Master of Science degree in Accountancy from the Graduate School of San Jose State University
After gaining experience in audit at KPMG’s Silicon Valley and Los Angeles offices for about 10 years, Mika took on the role of Controller for GE Capital Real Estate Asia Pacific, where she was responsible for SEC reporting, compliance with Federal Reserve requirements, M&A activities, and other complex accounting analyses. Since 2016, she has been engaged in audit services for numerous captive insurance companies, as well as other clients in the real estate, hospitality, and manufacturing sectors in Hawaii. With her extensive experience in both Big 4 auditing and corporate accounting at a U.S. publicly traded company, Mika is committed to thoroughly understanding her clients’ business needs and delivering timely, tailored services.
Kyoko Yano
Certified Public Accountant (U.S.)
Graduated with a B.S. in Business Administration from California State University, Fullerton
Kyoko began her career in general affairs, human resources, and accounting at companies in both Japan and the U.S. To deepen her expertise in business and accounting, she pursued a degree in business administration at CSU Fullerton—home to one of the largest AACSB-accredited business schools on the West Coast. After graduating, she joined the predecessor firm of Reiwa Accounting LLP, where she was involved in audit, tax, and accounting outsourcing engagements for U.S. subsidiaries of major Japanese corporations.
She currently provides practical, detail-oriented support to clients across a wide range of industries, including manufacturing, wholesale, hospitality, and professional services, drawing on both her tax and accounting knowledge and her background in corporate operations.
