Professional Profile
Career history
2004
Joined Shin Nihon & Co. (now Ernst & Young ShinNihon LLC), Osaka office, auditing foreign-affiliated and Japanese companies.
2008 – 2009
Provided transfer pricing advisory services at a law-firm transfer pricing practice, then joined Zeirishi-Hojin PricewaterhouseCoopers (now PwC Tax Japan), working on corporate and consumption tax filings and transfer pricing advisory.
2011
Joined Shin Nihon Ernst & Young Tax Co. (now EY Tax Co.), providing transfer pricing advisory services.
Apr 2016 – Mar 2018
Seconded to EY Germany, Frankfurt office, advising Japanese subsidiaries on transfer pricing. Returned to EY Tax Co. in April 2018.
2021 – May 2026
Member of EY Tax Co.’s core team for global minimum tax (Pillar Two) support.
June 2026
Left EY Tax Co. (final title: Director) and established Naoki Hama Accounting & Tax office.
Education & qualifications
2001
Graduated, Department of Accounting, Faculty of Business Administration, Kobe University
2004
Passed the CPA examination (second stage)
2008
Registered as Certified Public Accountant The Japanese Institute of Certified Public Accountants, Hyogo Chapter Registration No. 022836
2013
Registered as Certified Tax Accountant Kinki Certified Public Tax Accountants’ Association, Itami Branch Registration No. 123190
2026
Passed the Decarbonisation Advisor Advanced examination
Outside of work
2013 –
Running and cycling to stay fit. Commuting by bicycle since opening the office. Keeping at things steadily is something of a speciality.
2016 – 2018
Joined a photography circle while based in Frankfurt. Studied under a professional photographer. Shot extensively across Europe. Narrow alleys in portrait format are a favourite subject.
Aug 2026 –
Returned to playing basketball with a club team in Hyogo. Severe muscle ache every weekend as a result.
Start with an informal conversation
We welcome enquiries on transfer pricing, decarbonisation and sustainable management, and bookkeeping and tax return services.