Tatsuro Kugishima

Tatsuro Kugishima

S&E CPA Office

Tatsuro Kugishima has more than 25 years of experience (including 8 years at one of the Big Four accounting firms) providing audit and assurance services for international clients. He advises on treatment under Japanese accounting rules, IFRS and U.S. GAAP.
Mr. Kugishima also focuses on corporate M&A and other advisory services in consideration of the Companies Act and accounting standards, as well as corporate taxation and other direct and indirect tax matters.


CPA, Tax Accountant


Certified Public Tax Accountant (1998)
Certified Public Accountant (1993)


Japanese Institute of Certified Public Accountants
Japan Federation of Certified Public Tax Accountants’ Associations

Areas of Expertise

Auditing and assurance, international tax consulting

Professional Experience

1997 – present

Sonderhoff & Einsel (2015 – S&E CPA Office)

1989 – 1997

Aoyama Audit Corp. (PriceWaterhouse), Audit Department


1986 – 1990

Keio University, Faculty of Commerce


“Tax Effect Accounting Handbook”, Chuokeizai-sha, Inc., 1999 (in Japanese)


Japanese, English