Service Providers & Advisors

Service Providers

Tax Labo, Inc.
6-10-14-102 Nishi-Nippori, Arakawa-ku, Tokyo 116-0013, Japan
TEL: +81-3-3810-6336
FAX: +81-3-4333-0859

Masanobu Takayama

President/ Licensed Tax Accountant

Masanobu Takayama is a licensed Japanese Tax Accountant and owner of Takayama Tax Accountant Office. He graduated from Gakushuin University with a BA in Law and worked as International Tax Specialist in various departments at Tokyo Regional Taxation Bureau. He is an instructor at Tax College and many tax training courses and the author of the “Dictionary of Tax and Accounting Terms”, “Tax Treaty Q&A”, “Basic Tax Guide of Immigration, Long Stay Abroad”, “International Tax Guide Book” and various articles in professional publications.

Sumie Kiyama

Consultant/ Translator

Sumie graduated from Montclair University in Finance, and started her career at the Industrial Bank of Japan, New York. She moved to Japan to work for ORIX Corporation and UBS Securities Japan Ltd. and joined Tax Labo in 2008.

Rika Kobayashi

Consultant/ Translator

Rika graduated from Rikkyo University with a BA in Psychology and worked for 15 years in domestic and international media before becoming a marketing manager at a US software development company focused on English language teaching services. For several years prior to joining Tax Labo in January 2015, she ran a consulting business, advising and translating across several industries such as advertising, media and software.

Nahoko Kanazawa

Consultant/ Translator/ USCPA (Inactive)

Nahoko started her career at the investment banking arm of Deutsche Bank, Tokyo Branch. Thereafter, she moved to the US and graduated from Maryville University of St. Louis, MO. She spent 12 years in the US and moved back to Japan. She joined Tax Labo in October 2015.

Shiori Takayama

Senior Staff

After graduating from university, Shiori worked as an accounting clerk at an accounting office. She is a Senior Staff at Takayama Tax Accountant Office and Tax Labo, Inc.


Shoji Sato

Shoji Sato is the Ex-Ambassador Extraordinary and Plenipotentiary to the Federated States of Micronesia. He was assigned to the Consulate-General at the Embassy in South Africa, UK, Zambia, Australia, Pakistan and the USA. After serving at several departments such as the Asian Affairs Bureau, North American Affairs Bureau and Minister’s Secretariat, he was assigned as Consul-General in Surabaya, Indonesia and Ambassador Extraordinary and Plenipotentiary to the Federated States of Micronesia (concurrently, to Palau and the Republic of the Marshall Islands). He retired from the Ministry of Foreign Affairs in 2011 and is currently both the Executive Director of the Association for Promotion of International Cooperation and a visiting professor of Sophia University.

Koji Fujita

Tax Advisor

Koji Fujita is a lawyer licensed in Japan and by the State of New York.  He is also a tax accountant licensed in Japan and a partner at Anderson Mori & Tomotsune. He graduated from Tokyo University with a BA in Law and the University of Michigan Law School with a LL.M. He is a member of the Daini Tokyo Bar Association and specializes in tax related matters and M&A. His recent articles include “Taxation of Foreign Enterprise without Permanent Establishment – in connection with taxation on an EC book store” (Jurist No. 1447, November 2012) and ”Taxation of Mergers and Acquisitions in Japan, including Cross-Border Triangular Mergers” (Bulletin for International Taxation, Volume 61 − November 9/10-2007).