Takayoshi Nakashima
CPA |US CPA| Certified Public Tax Accountant | CMA
Managing Partner
Takayoshi has over 15 years of experience in accounting, tax and finance, serving more than 150 foreign multinational companies. His specialties include accounting and tax services for multinational corporations, international tax, and financial advisory.
Biography
| 2000 | Graduated Hitotsubashi University |
|---|---|
| 2000 | Joined Bank of Tokyo Mitsubishi (currently MUFG Bank, Ltd.) – Provided financial advisory services to Japan-based and foreign multinational corporations |
| 2007 | Joined Deloitte Touche Tohmatsu LLC. – Performed annual financial audits, quarterly reviews and internal control reviews – Assisted in preparation of consolidated financial statements – Performed financial due diligences |
| 2009 | Joined Deloitte Tax Co. • Provided tax compliance services • Provided tax consulting to foreign corporations – Tax package preparation – Scheme advisory for investment in Japan – Other tax advisory related to expat, and start-up of subsidiaries in Japan – Tax audit defense support • Provided international taxation consulting, including: – Thin capitalization rule – Japanese earnings stripping rules – Tax treaties • Provided tax advisory related to merger and corporate split • Performed tax due diligence • Prepared or reviewed tax returns of foreign companies • Prepared or reviewed tax treaty forms |
| 2016 | Founded Nakashima Tax and Accounting Office |
| 2018 | Founded Nakashima Social Insurance and Labor Consultant Office |
Publications (including joint works) and Seminars
- “Practical Japanese tax issues regarding payroll”, Seminar at Essam Kanda Hall (February 2019)
- “Japanese consumption tax rules for foreign companies which start business in Japan”, Profession Journal No.296 (November 2018)
- “Japanese tax treatment of transfer of shares of Japan subsidiary with real estate by the US parent company”, Profession Journal No.289 (October 2018)
- “Japanese tax treatment of transfer of shares of Japan subsidiary with no real estate by the US parent company”, Profession Journal No.285 (September 2018)
- “Japanese tax treatment of transfer and closure of Japan branch after transition to attributable principle”, National tax quick report
- “Japanese tax treatment of stock options granted by foreign companies to directors and employees of Japanese subsidiaries”, Accounting information vol.421
- “Japanese consumption tax analysis on establishment of Japan branch by foreign company”, National tax quick report
- “Japanese withholding tax treatment of royalties paid to US LLC”, Accounting information vol.415
- “Q&As for Tax Consolidation”, Seibunsha, etc.
