
| 1996 | Joined Asahi & Co. (currently KPMG AZSA LLC) |
| 2003 | Technical Staff, Accounting Standards Board of Japan (ASBJ) |
| 2004 | International Fellow, U.S. Financial Accounting Standards Board (FASB)(-2016) |
| 2013 | Visiting Fellow, International Accounting Standards Board (IASB)(-2016) |
| 2016 | Board Member (full-time), ASBJ |
| 2019 | Vice Chair (full-time), ASBJ |
| 2019 | Chair, International Forum of Accounting Standard Setters (IFASS)(-2022) |
| 2022 | Chair (full-time), ASBJ |
| 2022 | Chair (full-time), SSBJ |

| 1991 | Join Showa Ota & Co (currently Ernst & Young ShinNihon LLC) |
| 2003 | Partner, Ernst & Young Shinnihon Co (currently Ernst & Young ShinNihon LLC) |
| 2012 | Director, Accounting Standards Board of Japan (ASBJ) |
| 2016 | Senior Executive Board Member, Professional Practice, Ernst & Young ShinNihon LLC |
| 2019 | Senior Executive Managing Partner, Risk Management, Erst & Young ShinNihon LLC |
| 2022 | Vice Chair (full-time), ASBJ |

| 1993 | Joined Tohmatsu & Co. (Currently Deloitte Touche Tohmatsu LLC) |
| 2001 | Technical Staff, Accounting Standards Board of Japan (ASBJ) |
| 2007 | Partner, Deloitte Touche Tohmatsu (Currently Deloitte Touche Tohmatsu LLC) |
| 2013 | Chair, Accounting Practice Committee, The Japanese Institute of Certified Public Accountants (JICPA) |
| 2019 | Deputy Business Risk Leader-Assurance, Deloitte Touche Tohmatsu LLC |
| 2020 | Leader of IFRS Center of Excellence and Deputy Business Risk Leader-Assurance, Deloitte Touche Tohmatsu LLC |
| 2025 | Vice Chair (full-time), ASBJ |

| 1996 | Joined Aoyama Audit Corporation |
| 2005 | Manager on secondment, PricewaterhouseCoopers LLC (UK) |
| 2011 | Director on secondment, Global ACS (currently Global CRS), PricewaterhouseCoopers International Ltd. |
| 2013 | Partner, PricewaterhouseCoopers Aarata LLC (currently PricewaterhouseCoopers Japan LLC) |
| 2019 | Leader of Risk & Quality – Accounting Consulting Services (currently Corporate Reporting Services), PricewaterhouseCoopers Aarata LLC (currently PricewaterhouseCoopers Japan LLC) |
| 2025 | Board Member (full-time), ASBJ |

| 1998 | Joined Bank of Tokyo-Mitsubishi, Ltd. (currently MUFG Bank, Ltd.) |
| 2018 | Managing Director, Global Markets Planning Division |
| 2020 | Managing Director, Treasury And Investment Division |
| 2022 | Managing Director, Head of New Financial Accounting, Process Management Office |
| 2023 | Managing Director, Head of Financial Accounting Office, Head of New Financial Accounting, Process Management Office, and concurrent position as Head of Tax Planning Office – Mitsubishi UFJ Financial Group, Inc. |

| 2016 | Deputy General Manager, Actuarial Dept., Nippon Life Insurance Company |
| 2018 | Deputy General Manager, Corporate Product Planning Office |
| 2019 | General Manager, International Accounting and Actuarial Affairs Office |
| 2020 | General Manager, International Accounting and Actuarial Affairs Office, Government Relations Dept. and Actuarial Dept. |
| 2024 | General Manager, Economic value-based Actuarial Affairs and Accounting Office, Actuarial Dept. and Government Relations Dept. |
| 2025 |
General Manager, Actuarial Dept., Nippon Life Insurance Company; and Appointed Actuary, Hanasaku Life Insurance Co., Ltd. |

| 1987 | Vice President, Institutional Research and Advisory Department, Nomura Securities |
| 1993 | Senior Analyst, Corporate Research Department, Nomura Research Institute |
| 1996 | Senior Portfolio Manager, Equity Investment Department, Nomura Asset Management |
| 1999 | Director, Equity Research Department, Head of Financial Sector Research, Nikko Salomon Smith Barney Securities |
| 2002 | Head of Research, SPARX Asset Management Co., Ltd. |
| 2004 | Senior Strategist, Equity Research Dept, Mizuho Securities Co., Ltd. |
| 2007 | Senior Fellow, Strategic Research Dept, Mizuho Securities Co., Ltd. |
| 2019 | Executive Vice President, Head of Corporate Reporting, Securities Analysts Association of Japan (-present) |
| 2020 | Senior Fellow, Industry-Government-Academia Collaboration Office, Global Strategy Department, Mizuho Securities Co., Ltd. |

| 1989 | Joined Mitsui & Co., Ltd. |
| 2014 | General Manager, Corporate Accounting Dept., Global Controller Div., Mitsui & Co., Ltd. |
| 2018 | Senior Vice President & Chief Financial Officer, Mitsui & Co. (U.S.A.), Inc |
| 2022 | General Manager, Global Controller Div., Mitsui & Co., Ltd. |
| 2023 | Managing Officer, General Manager of Global Controller Div., Mitsui & Co., Ltd. |
| 2026 | Executive Managing Officer, General Manager of Global Controller Div., Mitsui & Co., Ltd. |

| 1998 | Joined the Bank of Tokyo-Mitsubishi, Ltd. (currently MUFG Bank, Ltd.) |
| 2001 | Research Associate, Graduate Schools for Law and Politics, The University of Tokyo |
| 2004 | Associate Professor, Faculty of Law, Gakushuin University |
| 2008 | Visiting Scholar, University of Pennsylvania Law School (-2010) |
| 2010 | Professor, Faculty of Law, Gakushuin University |
| 2023 | Professor, Faculty of Law, Waseda University |

| 1986 | Joined Asahi-Kasei Corporation |
| 2006 | GM of Cooperate Accounting Dept. |
| 2013 | GM of Cooperate Tax Dept. |
| 2017 | Principal Expert of Corporate Accounting & Control |
| 2018 | GM & Principal Expert of Cooperate Accounting & Control |
| 2022 | Senior Managing Executive & Principal Expert of Corporate Accounting & Finance |
| 2023 | Senior Managing Executive & Senior Fellow, Corporate Accounting & Finance |
| 2024 |
Assistant to GM, Senior Fellow, Corporate Accounting & Finance |
| 2025 |
Assistant to GM, Accounting & Tax Senior Adviser, Corporate Accounting & Finance |

| 1990 | Joined Sumitomo Chemical Co., Ltd |
| 2007 | Manager, Finance & Accounting Office(Tax Group), Sumitomo Chemical Co., Ltd |
| 2009 | Manager, Finance & Accounting Office (Accounting Group), Sumitomo Chemical Co., Ltd |
| 2014 | General Manager, Finance & Accounting Office (Tax Group), Sumitomo Chemical Co., Ltd |
| 2016 | General Manager, Finance Department, Sumitomo Chemical Co., Ltd |
| 2018 | General Manager, Accounting Department, Sumitomo Chemical Co., Ltd |
| 2022 | Senior Fellow, Accounting Department, Sumitomo Chemical Co., Ltd |
| 2025 |
Senior Fellow, Accounting Department and Audit & Supervisory Board member’s Office, Sumitomo Chemical Co., Ltd |
| 2025 |
Senior Fellow, Accounting Department and General manager, Audit and Supervisory Committee’s Office, Sumitomo Chemical Co., Ltd |

| 1997 | Chuo Audit Corporation |
| 2003 | M&A Advisory Dept., Nomura Securities Co., Ltd. |
| 2016 | Executive Director, M&A Advisory Dept., Nomura Securities Co., Ltd. |

| 2001 | Joined Century Ota Showa & Co. (currently Ernst & Young ShinNihon LLC) |
| 2016 | Partner, Ernst & Young ShinNihon LLC |
| 2022 | Leader of Accounting Issue Research and Consultation, Professional Practice, Ernst & Young ShinNihon LLC (-2025) |
| 2022 | Chair of the Committee for Business Accounting Standards and Practice, The Japanese Institute of Certified Public Accountants (-2025) |
| 2025 | Executive Board Member (Accounting and Corporate Reporting), The Japanese Institute of Certified Public Accountants |

| 1995 | Lecturer, Assistant Professor, and Professor, Faculty of economics, Gakushuin University |
| 2005 | Professor, Graduate School of Accountancy, Waseda University |
| 2012 | Professor, Graduate School of Economics, the University of Tokyo |
(as of April 1, 2026)