Profile

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Naokazu Suga

Certified Public Tax Accountant

Bachelor of Law, Sophia University,

Office: Chuo-ku, Tokyo

Nearest stations: Ningyocho (Hibiya Line/Asakusa Line) or Suitengu-mae (Hanzomon Line)

Credentials

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

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
  • Support agencies for business innovation