Circumstances surrounding the businesses, coupled with the high-speed growth, are rapidly changing. We believe that, by responding to the change in these circumstances, the businesses will be able to maintain their growth speed and go forward to the higher stage. Our mission is that we, AKJ Partners, play an advisory and /or guiding role from the professional perspective. Following our management philosophy “Flexibility” and “Compliance,” all of our professionals are developing their own expertise so that we continue to be an expert group with advanced expertise.

Established：August 2010

【Representative Partner】

Certified Public Accountant / Tax accountant  Naruo Yamamoto
Certified Public Accountant / Tax accountant  Fumiaki Yoshimura

【Partner】

Tax accountant Manabu Fujita
U.S.CPA / Tax accountant Tadao Wakiya

【Qualification held】

Certified Public Accountant : 8
U.S.CPA :1
Certified Internal Auditor : 1
Tax accountant : 11
AFP / Tax accountant pass subject : 11
Certified social insurance labor consultant : 4
Healthcare Management Consultant : 3

Established：July 2009

【Representative members】

Certified Public Accountant / Tax accountant  Naruo Yamamoto

【Member】

Certified Public Accountant  Junya Nitta

Certified Public Accountant  Yukei Yamazaki
Certified Public Accountant  Shin Nagamine
Certified Public Accountant  Harushige Numaoka

Location Access Map
Atago Green Hills MORI Tower 37 F 2-5-1,Atago,Minato-ku,Tokyo 105-6237,Japan
Contact information TEL.03-5777-3480 / FAX.03-5777-3481

Location Access Map
Land Research Academy Square Building 9F 5-12-10,kenkyu-gakuen,
Tsukuba, Ibaraki 305-0817,Japan
Contact information TEL.029-868-7033 / FAX.029-868-7034

Location Access Map
Canal City Business Center 9F 1-2-25,Sumiyoshi, Hakata-ku, Fukuoka, Fukuoka Prefecture 812-0018,Japan
Contact information TEL.092-283-3350 / FAX.092-283-3351

Location Access Map
Plaza Mansion 1F Hoshikawa six riverside town, Hodogaya-ku, Yokohama-shi, Kanagawa 240-0001,Japan
Contact information TEL.045-335-3560 / FAX.045-337-1243

• Statutory audit
  We provide a high-quality audit service in an efficient manner for various statutory audits based on Financial Instruments Exchange Act or Companies Act, and a statutory audit for an educational corporation or a limited partnership for investment.
• Voluntary audit / Other assurance services
  We provide an audit service not based on laws and regulations, which would be performed in a manner similar to a statutory audit based on Financial Instruments Exchange Act or Companies Act. Also our CPAs provide other assurance services as an independent third party.

• Accounting and tax services for corporate or individual clients
  We provide various accounting and tax services, including preparation of monthly trial balance, tax returns, or certain applications. Also we support our clients to deal with accounting or tax issues arising from their business activities.
• Private banking services (Advisory on inheritance tax, business succession or utilization of real estate)
  Inheritance tax planning
  Inheritance tax planning usually focuses on tax saving. However we believe that the most important thing is a smooth partition of the estate and payment of inheritance tax. Accordingly, in addition to the tax saving, we propose the efficient and best planning to support an heir to smoothly inherit the important fortune, taking into consideration the future of family.
  Business succession plan
  Based on the estimated amount of inheritance tax, we pursue the possibility of cutting down the stock price, or plan the payment of inheritance tax. We propose the business succession plan, clearly indicating “Who will be a successor?” or “What will be the equity interest?”
  Utilization of real estate
  We fully understand the client’s need such as tax saving by acquiring the real estate, reduction in costs to maintain the real estate, improvement in profitability, and financing by selling the real estate. Then we propose the most suitable plan for each need.
• Introduction of consolidated taxation and filing of consolidated tax returns
  Under the tax revisions in 2010, the corporate group taxation was implemented to promote introduction of the consolidated taxation. As a result, it is expected that more and more corporate groups would introduce the consolidated taxation. Introduction of consolidated taxation influences not only determination of tax amount but also the financial closing system even at subsidiaries, potential changes in financial closing process having the impact on relevant internal controls, or deferred tax accounting. Before making a decision of its introduction, it is necessary to simulate the impact on the amount of tax payment, and evaluate the pros and cons.
• Other relevant services
  We provide services to assist our clients in launching a new business, negotiating with a bank, or managing the risk.

• IPO Consulting
  We provide a wide variety of consulting services, including the planning on capital policy and the implementation of financial closing system.
• Turn-around consulting
  We provide a turnaround support by analyzing the cause of the financial strait, providing advices on a financial restructuring and assisting in submitting a request for financial assistance to the financial institution.
• Valuation services (Enterprise value, share value, stock option)
  In addition to the traditional services such as valuation of share value at the time of allocation of new shares to a third party or valuation at the time of assignment of business, we provide valuation services as to stock options, including the planning on structure, taking into consideration the impact on the enterprise value, resulted from fair value measurement and charge to PL.
• Financial due-diligence / tax due-diligence
  We support our clients to make a rapid decision by completing our financial or tax due-diligence so quickly.
• Consulting on squeeze-out and payback
  We draw up a plan for squeeze-out, conduct the valuation of fair value when acquiring a treasury stock, and provide advices on related administrative procedures.
• Consulting on corporate reorganization
  We prepare the most suitable reorganization plan which reflects the client’s need, and provide services as to the most advantageous plan from the tax perspective.
• Corporate finance
  We believe that the key to an increase in enterprise value by M&A or alliance is to clarify the business strategy or the alliance strategy, execute M&A or alliance with a focus on achieving the strategic objective and promptly complete the post-merger integration.
• IFRS related support service
  We propose the highly practical method to successfully introduce IFRS into the client’s financial reporting in an efficient manner. This service will be provided by CPAs or tax accountants specialized in each area of expertise when they worked for major audit corporations or tax accountant corporations, including CPAs who had been involved with the practices such an audit on IFRS financial statements issued by a company which decided an early adoption, or an advisory service including a training service.
• Management consulting
  We conduct a business analysis by using various analytical methods.

• Support for BPR (Business Process Re-engineering)
  We provide consulting services such as an implementation of the management approach which is suitable for the client’s business conditions, a business improvement, an establishment of costing system, and consulting on system development.
• Support for BPO (Business Process Outsourcing)
  We support the client to reduce its operating costs, realize the speeding-up of business judgments, improve the quality of operations and avoid the risk, which make it enable to improve the quality of its finance and accounting operations.
  
• Disclosure support
  We provide services such as a preparation of disclosure documents and expected questions and answers paper for the shareholders’ meeting.
• Structured finance (including SPC) related services
  In response to the liquidation of real estate generally seen in these days, we provide accounting or tax services based on the request of arrangers or originators. Our services cover all aspects of the liquidation of real estate, including bookkeeping and preparation of the monthly report.

• Publications
  We actively write and publish a business article in order to widely return something to society with care from the institutional aspect, resulted from our expertise which we accumulated in our practices including accounting or tax services as well as various transaction services.
  
• Seminar
  We provide commentaries on the yearly tax revisions as well as the revised accounting standards including the purpose of revision. Also we plan to positively hold a seminar on IFRS (International Financial Reporting Standards) which is expected to be adopted in near future. Moreover, as a contribution to society we will be holding a seminar in cooperation with companies as well as a wide variety of associations such as chambers of commerce or dental association in each region so as to make a lot of people acquire knowledge about accounting and tax.

info_hp@akj-partners.com
TEL ＋81 3 5777 3480 / AX +81 3 5777 3481