Profile

Naokazu Suga

Certified Public Tax Accountant
Bachelor of Law, Sophia University,
Office: Chuo-ku, Tokyo
Nearest stations: Kayabacho (Hibiya Line etc.)

Other qualifications

• TOEIC 910
• Securities Broker Representative Class 1 (not registered)
• VBA Expert Excel VBA Basic
• VBA Expert Excel VBA Standard

• Information Technology Passport Examination (IP)
• Information Security Management Examination (SG)
• Personal Information Protection Officer

2006 – 2013
PwC Tax Japan (formerly known as Zeirishi-Hojin PricewaterhouseCoopers)

Served as a tax accountant in Financial Services, engaged in tax compliance and advisory services to multi-national financial institution in/outside Japan

Track record

• Prepared corporate tax returns for Japanese subsidiaries or branches of foreign financial institutions (Asset Management, Security Dealer, Non-banks or Banks)
• Consulted on Japanese withholding taxes, considering tax treaties and subsequent preparation of treaty forms
• Provided tax consultation on Japanese thin capitalization rules
• Assured tax compliance and consulted on J-JREITs
• Performed tax analysis on investment structure in terms of Japanese partnerships, trusts, etc.
• Provided tax consultation on lease transactions, etc.

2013 – 2015
Man Group Japan Limited, Tokyo Branch

Served as financial controller in the Japanese branch of a UK-based company, operating its investment advisory business with approximately 30 employees.

Track record

• Provided monthly financial reporting to the UK finance team
• Performed yearend closing and correspondence with external auditors
• Implemented a global accounting system in the Japanese branch
• Improved workflow for finance operations
• Oversaw cash management
• Handled payroll and prepared documents required for Japanese social insurance
• Integrated Japanese entities accompanied by global M&A of the group

2015 – 2017
PwC Tax Japan

As a tax manager in Financial Services, engaged in tax advisory services on inbound and outbound investment in properties, funds, and financial products.

Track record

• Structured advice for outbound property investment
• Analyzed Japanese-controlled foreign company rules
• Provided advice on taxes on investments by Japanese/offshore pension funds and non-profit organizations
• Provided tax advice on Authorized OECD Approach (AOA) applied to Japanese branches of foreign corporation
• Provided advice on inbound/outbound investments in transparent or opaque vehicles such as partnerships or trusts
• Attended and supported tax audits of Japanese subsidiaries and branches

2018 –

Established Suga Professional Tax Services as an independent tax firm

Track record

• Provided ongoing Japanese tax and accounting service to Japan branch of foreign corporation
• Provided Japanese tax advice on individual income tax treatment for share compensation
• Prepared financial statement on Japanese partnership
• Provided Japanese tax advice regarding setting up Japan entity
• Provided advice on Japanese individual income tax and gift tax to a foreign resident
• Provided tax advice on the application of Japanese controlled foreign corporation rule (CFC Rule) to an offshore investment trust