Japan — tax preparers — page 2 of 3

Terufumi Mochizuki

Saitama, 99

Haruhiko Mori

KPMG Tax Corporation

Tokyo, 99

Yukari Morimoto

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Keiko Moriya

KASHINO CO.,Ltd.

Okayama, 99

Mayumi Moriyama

Yokohama, 99

Hidenori Morokuma

Ernst & Young Tax Co.

Tokyo, 99

Yuya Motohashi

WILLOF WORK, Inc.

Shinjyuku Ku, 99

Akira Murata

Akira Murata Cpa

Fukuoka, 99

Rick Murata

Plante & Moran, PLLC

Chuo City, 99

Hiroko Nagai

Ise-Shi, Mie, 99

Takao Nagai

Office Grand-Noir

Konosu, 99

Noriko Nagasawa

Nagasawa Tax And Consulting Office

Tokyo, 99

Kentaro Nagayoshi

Sumomo Law Office

Tokyo, 99

Serina Nakagawa

InWIT Inc.

Chiyodaku Tokyo, 99

Yuko Nakagawa

Pilot Corporation

Tokyo, 99

Hideki Nakajima

Ernst & Young Tax Co.

Tokyo, 99

Kyoko Nakamichi

Zeirishihoujin Shinka

Osaka City, 99

Takahito Nakamori

Tokyo, 99

Ryosuke Nakamoto

Tokyo, 99

Akikazu Nakamura

Tokyo Central Beauty Clinic Ueno Clinic

Tokyo, 99

Tomomi Nakamura

Tomomi Nakamura

Tokyo, 99

Yoshiki Nakamura

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Satoru Nakashima

Arid Land Research Center, Tottori University

Tottori, 99

Tadao Nakata

NTT DOCOMO, Inc.

Tokyo, 99

Ryuta Nakatani

JTA Group Tax Co.

Tokyo, 99

Yoshinori Nakayama

Chiba, 99

Hideo Nakazato

Shibata, 99

Hiroki Namba

Tokyo, 99

Yuki Narita

Tokio Marine Asset Management Co., Ltd.

Tokyo, 99

Shigeru Nemoto

Tokyo, 99

Masaaki Nishijima

Japan Automobile Federation NARA branch

Nara Shi, 99

Masaji Nishimura

MUFG Bank,Ltd.

Tokyo, 99

Yusei Nishimura

Chiyodaku, 99

Yoshifumi Nitta

Tokyo, 99

Paul Nketsiah-Mensah

Ernst & Young Tax Co.

Tokyo, 99

Hiroko Oe

OE Accounting Office

Ibaraki, 99

Hidehito Ogaki

Ogaki CPA Office

Tokyo, 99

Yoichi Ogata

ANSYS Japan K.K.

Tokyo, 99

Masahiko Ogawa

Akros Trading Co.Ltd.

Tokyo, 99

Yoshifumi Ogawa

Asahi Tec Corporation

Tokyo, 99

Hiroko Ogihara

Carnet International Tax AND Accounting

Shibuya-Ku, 99

Akira Oka

Chiyodaku, 99

Masaru Okajima

Meiko Gijyuku Mitagawa (cram school teacher)

Kanzaki Gun Saga Ken, 99

Takuya Omura

Bank

Tokyo, 99

Akane Omuro

Chiyodaku Tokyo, 99

Miyu Omuro

Chiyoda Ku Tokyo, 99

MIsaki Ono

Nankoku city, 99

Tomofumi Ono

Office T.Professional

Fukuoka Ken, 99

Toshiaki Ono

Tokyo, 99

Yohei Ono

Marubeni Corporation

Tokyo, 99

Yoshihiro Ono

Akaiwa, 99

Tatsuhiro Ota

Tax accountants

Toyama, 99

Erika Otsuka

Shizuoka, 99

Hisatoshi Otsuka

Aichi Ken, 99

Tomoko Otsuka

Ernst & Young Tax Co.

Tokyo, 99

Yukari Otsuka

Tokyo, 99

Kana Oyama

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Kazuhiro Ozaki

Nissan Motor CO., LTD.

Yokohama Shi, 99

Akemi Ozawa

Able Business Consulting Co.,Ltd (ABC)

Tokyo, 99

Jonghoon Park

Minato Ku, 99

Justin Pecora

Justin Pecora

Kobe, 99

Thomas Edward Pellegrino

Tokyo, 99

Chuck Rees

C. Rees

Minato Ku, 99

Youichi Sadamoto

Sadamotozeirishijimusyo

Hiroshimashi, 99

Fumihiro Saeki

Kobe Legal Partners

Kobe, 99

Hiroshi Saito

Kanagawaken, 99

Naoto Saito

Benesse Holdings,Inc.

Tamashi, 99

Tadashi Saito

Kanagawa Ken, 99

Toshiya Sakai

Tokyo, 99

Yasumichi Sakai

SAKAI YASUMICHI Certified Public Accountant Office

Tokyo, 99

Kazuya Sakakibata

Nomura Holdings,Inc.

Tokyo, 99

Ryuken Sakamaki

Sanamedi, Inc.

Tokyo, 99

Ryotaro Sakamoto

Lifebell Co.,Ltd.

Tokyo, 99

Satomi Sakamoto

Chuoku Tokyo, 99

Susumu Sakiyama

Susumu Sakiyama

Tagawagun, 99

Kenjiro Sano

Deloitte Tohmatsu Tax Co

Tokyo, 99

Ui Sano

TechVan Co., Ltd.

Tokyo, 99

Kohsuke Sasada

Panasonic Corporation (Manufacturing company)

Tokyo, 99

Arisa Sasaki

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Rie Sasaki

SSK Tax Accounting Office

Tokushima, 99

Yasuhiro Sasaki

Joto tax office

Osaka, 99

Hiroki Sasao

Sasao Hiroki Zeirishi Jimusho

Maebashi Gunma, 99

Akimitsu Sato

SATO Certified Public Tax Accountant's

Tokyo, 99

Daichi Sato

KPMG Tax Corporation

Tokyo, 99

Izumi Sato

Tokyo, 99

Masamitsu Sato

Kpmg Azsa Llc

Tokyo, 99

Seiki Sato

Sosa Shi Chiba, 99

Noriko Satomi

Satomi Tax Llc

Tokyo, 99

Tetsuro Sawane

Sawane Corporation

Okayama Shi, 99

Hiroyuki Sawara

Tokyo, 99

Daniel Lee Schouten

Dan Schouten LLC

Tokyo, 99

Satoshi Sekiyama

Sekiyama US Tax Consulting LLC

Tokyo, 99

Atsushi Shibata

TradeTax, International Taxation and Accounting

Tokyo, 99

Mitsuo Shibata

Mark Research Corporation

Fukuoka, 99

Shoichi Shibuya

Tokyo, 99

Hirotaka Shimizu

Capital Asset Planning,Inc.

Tokyo, 99

Ryo Shimizu

Global Gate

Ehime, 99

Yoko Shimizu

Yokosuka, 99

Yuriko Shimizu

Seiho Kabushiki kaishA

Tokyo, 99

Yutaka Shimizu

Shimadzu Corporation

Kyoto, 99

Takuya Shimora

Tokyo, 99

Mai Shindo

Tokyo, 99

Mayumi Shinohara

Eastaccounting Japan

Kumamoto, 99

Mihoko Soeda

Deloitte Tohmatsu Tax Co.

Tokyo, 99

A Erwin L Spina

Unilife Services Ltd

Okinawa, 99

Donald Benjamin Spina

Okinawa, 99

Teresita L Spina

Unilife Services Ltd

Chatancho Okinawa, 99

Michael W. Stanczak

M. W. Stanczak

Ohgaki Gifu, 99

Haruo Suga

Tokyo, 99

Iwao Sugisaki

Tokyo, 99

Yosuke Sugiyama

Fair Consulting Group Philippines, Inc.

Yokohama, 99

Keigo Suzuki

Kanagawa, 99

Maiko Suzuki

Kubota Corporation

Osaka, 99

Takahiro Suzuki

Suzukimasamikaikeizimusyo

Nagoya, 99

Yuji Suzuki

Yuji Suzuki Usa Tax Office

Nagoya Aichi, 99

Yasunori Tabei

Japan fair Trade Commission

Tokyo, 99

Kaoru Tagami

Tokyo, 99

Mako Tagawa

Osaka, 99

Kenta Takagi

Hongo Tsuji Tax & Consulting Corporation

Tokyo, 99

Hanae Takahashi

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Hirotaka Takahashi

HTaks USA Accounting

Tokyo, 99

Kazushi Takahashi

Itabashi Ku, 99

Nobuyoshi Takahashi

Funabashi, 99

Takumi Takahashi

Tsuruoka, 99

Satoko Takahira

Fukuoka, 99

Kenichi Takashima

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Nozomi Takashima

EOS Accountants LLP

Tokyo, 99

Yasuhiro Takashima

Yasuhiro Takashima

Urayasu Chiba, 99

Fukiko Takayama

Not applicable

Saitamaken, 99

Hiromichi Takenaka

Nagoya City Aichi, 99

Kuri Takeuchi

Deloitte Tohmatsu Tax Co.

Tokyo, 99

Taro Tamura

Tokyo District Public Procecutors Office

Tokyo, 99

Akira Tanaka

Chiba, 99

Daiki Tanaka

Japan America Tax Solutions, Inc

Otsu Shiga, 99

Kazuo Tanaka

Kyoto, 99

Madoka Tanaka

Tac Co., Ltd.

Tokyo, 99

Mari Tanaka

Osaka, 99

Yosuke Tanaka

Tanaka & Partners, LPC

Tokyo, 99

Yusaku Tanaka

Asahi Kasei Corporation

Tokyo, 99

Ryota Tanii

Tokyo, 99

Osamu Terama

Rook Inc.

Tokyo, 99

Eiji Teramoto

Kanagawa, 99

Masanori Tezuka

Tokyo, 99

Fumio Toda

NEC Corporation

Tokyo, 99

Noriko Tokumitsu

Noriko Tokumitsu

Tokyo, 99

Hideaki Tomita

Tokyo Regional Taxation Bureau

Tokyo, 99

Mitsuo Tsuchida

Tsuchida & Associates

Tokyo, 99

Takahiro Tsuchie

Deloitte Tohmatsu Tax Co.

Chiyoda Ku, 99

Ichiro Tsuchihashi

Kitz Corporation

Tokyo, 99

Masahiro Tsuji

Masahiro Tsuji

Nishinomiya City, 99

Yasuko Ty Tsunoda

Tsunoda International Tax Office

Tokyo, 99

Akemi Tsuruta

Itoshima Fukuoka, 99

Yumi Tsuzaki

Deloitte Tohmatsu Tax Co

Tokyo, 99

Min Tu

Vialto Partners

Tokyo, 99

Yuliya Turpakova

Yuliya Turpakova

Tokyo, 99

Hideaki Uchiumi

Tokyo, 99

Kyohei Ueda

Cdh, P.C.

Aichiken, 99

Mitsuki Ueda

PwC Tax Japan

Chiyoda Ku, 99

Hiroki Uemoto

Yokohama, 99

Akihiro Uemura

Kanagawa, 99

Hirokazu Ujike

Tokyo, 99

Miki Umehara

EOS Accountants LLP Tokyo

Chiyoda ku, 99

Satoshi Urakawa

Smbc Nikko Securities Inc.

Tokyo, 99

Isshin Urayama

Fukushima, 99

Katsuya Ushijima

Ichikawa, 99

Jun Utashiro

H&R Block Japan

Tokyo, 99

Mami Uzawa

Tokyo, 99

Sho Wakazaki

Deloitte

Chiyoda Ku Tokyo, 99

Mie Washio

Arakawa Tokyo, 99

Ryoma Washio

Nippn Corporation

Tokyo, 99

Akiteru Watanabe

Japan Petroleum Exploration Co. Ltd.

Tokyo, 99

Hisako Watanabe

Yokohama, 99

Mihoko Watanabe

Deloitte Tohmatsu Tax Co.

Chiyoda, 99

Satomi Watanabe

Phoenixdale Inc

Kisarazu City Chiba, 99

Shintaro Watanabe

Tokyo, 99

Yu Watanabe

Kariya, 99

Ryo Watanuki

Omotesando Legal Office

Tokyo, 99

Mitsuyoshi Watanzu

KPMG Tax Corporation

Tokyo, 99

Alan george George Watson

Tokyo, 99

Terry Wilson

Pacific Tax Partners

Saitama Ken, 99

Bertram Wong

KPMG Tax Corporation

Minato City, 99

Hui Wu

Chiba Ken, 99

Yukie Yagi

Chiba, 99

Eiichi Yamada

YSN keiei advisoly

Kanagawa, 99

Hiroko Yamada

Meguro, 99

Kohei Yamada

SMC Global Asset, Inc.

Ota, 99

Tomohisa Yamada

PwC Tax Japan

Tokyo, 99

Yasuo Yamada

Nagano, 99

Masao Yamaga

M. Yamaga Office

Hiroshima, 99

Hiroshi Yamaguchi

Tokyo, 99

Isao Yamaguchi

Hamamatsu, 99

Junya Yamaguchi

Esperanza Tax & Accounting Office 7-22-48 Nishi-Shinjuku,

Tokyo, 99

Tamami Yamaguchi

Tama Tax Tokyo

Tokyo, 99

Ichiro Yamamura

Kanagawa, 99

Takaharu Yamamura

Yokohama, 99

Yusuke Yamanaka

National Federation of Dairy Cooperative Associations

Tokyo, 99

Daisuke Yamashita

Shizuoka, 99

Kazuki Yamazaki

Chiyoda Tokyo, 99

Akane Yanase

Yamato, 99

Yang Yang

Tokyo, 99