After graduating from the faculty of commerce at Waseda University, Professor Nobuyuki Ishiwata went on to the master’s program at Waseda University Graduate School. After passing the second-stage exams of certified public accountant examination, he received a master’s degree. Then, he started his career at Tomatsu Aoki Audit Corporation (current Deloitte Touche Tohmatsu LLC). Three months later, he was dispatched to an accounting firm in Australia (current KPMG Melbourne Office) and spent two years as a trainee. After returning to Japan, he mainly engaged in auditing services at financial organizations and foreign corporations. After leaving Tomatsu, he established a jointly operated CPA firm with three colleagues from Tomatsu and mainly engaged in auditing and tax services. Then, he established a tax accountant corporation with the jointly operated CPA firm as its parent organization and took up the position of overall representative partner, which continues to this day. He provides tax services and advices to local and foreign companies with an all-around view and also deals with multitudinous cases of transfer price analysis and tax procedures for corporate realignment. He also serves as a an outside company auditor and a member of independent commission etc. of companies.