With Davis Polk & Wardwell, New York, (2001-2002). Member: Committee for the Study of Limited Liability Companies organized by the Ministry of Economy, Trade and Industry, 2002-2003; Committee for the Study of Tax Framework for Corporate Acquisitions, Divisions and Other Corporate Reorganizations organized by the Ministry of Economy, Trade and Industry, 2004—; Committee for the Study of Japanese LLP organized by the Ministry of Economy, Trade and Industry, 2004-2005; the Corporate Value Study Group organized by the Ministry of Economy, Trade and Industry, 2004—; First Subcommittee of Sectional Committee on Financial System of Financial System Council, 2005—; Committee for the Study of Tax Framework for Corporate Reorganization organized by the Ministry of Economy, Trade and Industry, 2005—; Study Group for Employee Stock Ownership Plan, organized by Ministry of Economy, Trade and Industry, 2008; Liaison Conference on Corporate Governance, organized by Financial Services Agency, 2010-2011; Working Group Regarding New Scheme etc. for M&A, Ministry of Economy, Trade and Industry, 2010. Lecturer, Kyoto University Law School, 2007—.