Professional Profile
Career history
2004
Joined Shin Nihon & Co. (now Ernst & Young ShinNihon LLC), Osaka office, auditing foreign-affiliated and Japanese companies(mainly audits of companies in automotive parts, chemicals, electronic equipment, grinding machinery, alarm and warning equipment, adhesives, pharmaceuticals, apparel, hotels, broiler poultry and shinkin banks, among others).
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(mainly transfer pricing documentation, transfer pricing policy design, tax audit support and APA applications for companies in automotive parts, electric motors, machine tools, information equipment, transmissions, agricultural machinery, material handling and clinical laboratory testing, among others).
2011
Joined Shin Nihon Ernst & Young Tax Co. (now EY Tax Co.), providing transfer pricing advisory services(mainly transfer pricing risk analysis, documentation, policy design, tax audit support, APA applications and speaking at transfer pricing seminars for companies in automotive parts, electronic equipment, chemicals, healthcare, electric motors, sanitary ware, dental products, motorcycles, industrial gases, confectionery, apparel, cash handling equipment, hydraulic equipment, construction, industrial hoses, steam systems and infrastructure, among others).
Apr 2016 – Mar 2018
Seconded to EY Germany, Frankfurt office, advising Japanese subsidiaries on transfer pricing. Returned to EY Tax Co. in April 2018.(mainly transfer pricing risk analysis, documentation and speaking at transfer pricing seminars for the German subsidiaries of companies in automotive parts, precision inspection equipment, audio equipment, electronic equipment, chemicals, semiconductors, electric motors, construction machinery, mould components, pharmaceuticals, textiles, functional materials, sensors, transport, industrial systems and trading, among others)
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
2026
Joined the Hyogo Association of Small and Medium Enterprise Entrepreneurs (Hyogo Chusho Kigyoka Doyukai), Kenyukai, and the Kawanishi Society of Commerce and Industry
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 sustainability management, and accounting and tax advisory services. The initial consultation is free of charge, and consultations can be held online.