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- Tax Attorney. A graduate of Keio University Faculty of Commerce. With experience at Shin Nihon Ernst and Young, Mizuho Bank (financial product development), as well as KPMG Peat Marwick as a senior manager, Mr. Nishimura is now primarily involved in the provision of services related to International Tax Law, Private Equity Funds, M&A related structuring and Corporate Valuation. He is currently involved in discussions on the International tax system as a member of the Japan Tax Institute's International Taxation Committee.
- Areas of Expertise
- Domestic and Cross Border Taxation Structures
- Corporate Valuation
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews
- Litigation on Corporate Law and Tax Law
- Tax Audits, Advanced Letter Rulings


- Certified Tax Accountant. A graduate of the Faculty of Economics and Politics at Meiji graduate school. Ms. Morita has experience in the Accounting Outsourcing division of Azusa Auditors and in tax accounting for multinational enterprises, taxation compliance(book keeping, payroll, tax return preparation), as well as BPO (Business Process Outsourcing) in her time at KPMG. She is currently involved in Tax and Accounting Compliance as well as cross border financial transactions and corporate reorganization.
- Areas of Expertise
- Tax return preparation, Tax and Accounting Compliance(book keeping, payroll, tax return preparation),
- Accounting skill development support
- Tax Audits, Advanced Letter Rulings
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews


- Tax Attorney. Mr. Furuhashi graduated from the Law Faculty of Waseda University. Having worked as a manager at Shin Nihon Ernst & Young, he is now engaged in the provision of services related to International Taxation, Domestic and International Inheritance and Gift Tax, Cross border Structures, the structuring of overseas recovery funds, tax accounting and tax returns. He has authored a number of books, including Liquidating Assets in Japan-New Law Tax Planning International Asia-Pacific Focus, BNA International Inc. (1999).
- Areas of Expertise
- Domestic and International Taxation Structures
- Tax Audits, Advanced Letter Rulings
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews



- CPA, Certified Fraud Examiner. A graduate of Keio University Faculty of Business and Commerce. Initially involved in auditing, financial due diligence and risk management at Peat, Marwick, Mitchell & Co. (currently KPMG Azusa & Co.), he has worked at KPMG FAS specializing in Fraud Investigations and Fraud Risk Management, Anti-money Laundering (AML) and Financial Due Diligence as a partner.
- Areas of Expertise
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews
- Fraud Investigation
- Corporate Valuation
- Litigation on Corporate Law and Tax Law


- CPA. A graduate of Tokyo University Economics Faculty. Before joining ACE Consulting in June 2008, Mr. Ito had a vast range of business experience in major securities related think tanks, auditing, venture capital, securities firms, venture firms and auditing firm related advisory services (as a senior manager). He has been involved in M&A related services (Financial Due Diligence, Corporate Valuation, etc.), Fraud Investigations, and investment surveys related to company flotations, non-listed companies and audits.
- Areas of Expertise
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews
- Fraud Investigations
- Corporate Valuations
- Litigation on Corporate Law and Tax Law


- A CPA and a graduate of Chuo University Faculty of Law, Mr. Horiba passed level 2 of the Certified Public Accountancy exam while working in sales, operations and underwriting of a major securities company. Following a stint at a major auditing firm where he was mainly involved in financial consulting, he joined a venture firm and developed a financial information retrieval system. Since going independent, he has focused on providing a range of services related to M&A consulting.
- Areas of Expertise
- Taxation, Accounting, Financial and Tax Due Diligence, Business Projection Reviews
- Fraud Investigations
- Corporate Valuations
- Litigation on Corporate Law and Tax Law
