�n�����������@�o������������

�n�����@�f������

• �`������������,�n���������������� & Mo is a Certified Public Accounting firm, formed in 1991, �������� offices in Tokyo, New York, and San Francisco, to provide cross-border tax and accounting services for international businesses. Our services are two-fold. We provide consultation to large and small non-U.S.enterprises which are contemplating new U.S. business activities, or are planning to expand exsiting activities through further investment or acquisition. Secondly, we assist U.S. entrepreneurs in establishing businesses mainly in Japan, Taiwan and China.
• Our position is backed by many years of experience in international tax consultation helping clients reduce the tax burden on a world-wide basis and improving the overall effectiveness of the business. Professionals in each of our office are bilingual and bi-cultural, thus promoting closer relationships and a better understanding of our clients' needs. We believe that we are alternative to large multinational accounting firms as we can provide more personal and direct attention to the needs of international clients. We have devoted significant resources to this practice and we assure you of responsive, efficient and creative client service.

Providing Cross-Border Services

• Investing in the United States
  There are several ways to do business in the United States. Each will have its own legal, tax, and commercial consequences. We can help you determine the appropriate form of investment,e.g., whether you should set up a U.S. subsidiary, branch, partnership, or just engage in licensing or financing your products or services with limited presence in the U.S. We evaluate your objectives within the context of your corporate and personal philosophy to develop the most beneficial structure specific to your needs. From there, we can help you implement your plan by working directly with you and your employees in the home country and the U.S. After establishing your U.S. business operation, we can assist in the tax and accounting compliance work, such as preparation of U.S. and state corporation income tax returns and compilation of financial statements. We can serve as an intermediary between you and the international employee to communicate changes and help assure full understanding and cooperation.
• Emerging into the Asia Market
  The Asia Pacific region is one of the most exciting areas of investment in the 1990s. This stems from the fact that Japan is under great pressure to open its market to the U.S., as well as the fact that the Taiwan, Republic of China (ROC)'s government encourages imports from the U.S. to ease the trade inbalance and promotes direct foreign investment in nurturing technology, particularly in the electronic industry. Institutional portfolio investments are likely to follow and add a degree of stability to the Taiwanees stock market.
  U.S.investors rely on our expertise for assistance in establishing, building and operating profitable businesses in Japan and Taiwan. Because we are part of the local business community, our professionals can provide the important introductions and valuable insights that help assure success.

About Our Professinals

• Each of our professionals has practiced in a prestigious "Big 5" accounting firm servicing international clients. We believe that maitaining a sensitivity to our clients' needs and providing practical tax planning is an essential element in maximizing the return on investments.
  Each of our offices is staffed by bilingual professionals who are throughly versed in tax, accounting and sophisticated business issues. Not only can we speak the language,but we also understand Western and Asian cultures, which is an important factor in providing responsive client services. Because of our unparalleled background, we are uniquely qualified to help international investors in cross-border activities.
• Below are some career highlights of our professionals.
  • TOKYO OFFICE:
    Mr.Masaru Ogasawara
    Mr.Ogasawara was born in Kyoto,Japan. He was graduated from Keio University in 1979 with Bachelor of Economic degree. In the same year, he joined Arthur Andersen in Tokyo office.He transferred to New York office in 1989 and returned to Tokyo in 1991.
    Certified Public Accountant and Tax Accountant in Japan.
    Member of the Japanese Insitute of Certified Public Accountants.
    • TEL:81-3-5770-5795
      FAX:81-3-5770-5796
    • Address:
      • Kobayashi Bldg. 3F. 3-13-1 Minami Aoyama, Minato-ku,Tokyo 107-0062
  • NEW YORK OFFICE:
    Mrs.Monita K. Mo
    Mrs.Mo was born in Hong Kong and innigrated to the U.S. in 1980.She was graduated from City University of New York with Bachelor's degree in Accounting in 1984 and a Master's degree in Taxation in 1989. After obtaining the undergraduate degree, she joined Arthur Andersen New York office.
    Certified Public Accountant in the State of New York and New Jersey.
    Member of the American Insitute of Certified Public Accountants.
    • TEL:212-447-6538
      FAX:212-447-0292
    • Address:
      • 276 Fifth Avenue, Suite 703, New York,NY 10001
  • SAN FRANCISCO OFFICE:
    Mr.Randall K. ARIMOTO
    Mr.Arimoto was born in Tokyo. He graduated from San Francisco State University with a Bachelor of Arts degree in Business Administration in 1975 and from Golden Gate University with a Bachelor of Science degree in 1977. He worked for the U.S. Internal Revenue Service as a Revenue Agent from 1976 to 1979. He joined Arthur Andersen Oakland office in 1979. Later in the year of 1986, he transferred to Tokyo office and returned to the U.S. 1990.
    Certified Public Accountant in State of California.
    He served as a Board Member of the Japanese Chamber of Commerce of Northern California and National Association of Asian American Certified Public Accountants.
    • TEL:650-286-0818
      FAX:650-286-0819
    • Address:
      • 1730 S.Amphlett Blvd. Suite 302, San Mateo, CA 94402
  • HONOLULU OFFICE:
    Mr.Kenji Nakamura
    Mr.Nakamura was born in Japan.He Graduated from Eastern Oregon State College.
    He joined Arthur Andersen Portland office and transferred to Honolulu office after spending several years at Tokyo office.
    He was a senior tax manager of Arthur Andersen Honolulu office until he joined Arimoto,Ogasawara & Mo CPA offices in 1996.
    Certified Public Accountant in State of Hawaii.
    Member of the Japanese Chamber of Commerce in Hawaii.
    Member of American Institute of Certified Public Accountants.
    He is also a partner of Gilford Sato & Associates.
    • TEL:808-942-8868
      FAX:808-947-3628
    • Address:
      • C/O Gilford Sato & Associates,CPAs,Inc.
        The Commerce Tower
        1440 Kapiolani Blvd., Suite 1100
        Honolulu, Hawaii 96814
  • OSAKA OFFICE
    Mr.Atsushi Yamamoto
    Mr.Yamamoto was born in Fukuoka.He graduated from Kansei Gakuin University with a Bachelor degree of Economics.
    He joined Arthur Andersen Tokyo office in 1985 and then transferred
    to Osaka office. He quit Arthur Andersen in 1989 and opened his office.
    Japanese Tax Accountant.