Associate professor at Toyo University Faculty of Law and tax accountant. As a crypto taxation researcher, he has written many research papers on crypto assets and NFTs. As a tax accountant, he is involved in individual consultations on crypto assets, NFTs, and blockchain games, inquiries to authorities, and tax investigations. His publications include "Learn with Case Studies! Taxation of NFTs and Crypto Assets" (Chuokeizaisha, co-authored).