Tax Advisers - Deloitte

Japan
Setsuko Fukushima
Deloitte Touche Tohmatsu
Shin-Tokyo Building 5F
3-3-1 Marunouchi
Chiyoda-ku, Tokyo 100-8305
Japan
Tel: (81) 3 6213 3976
Fax: (81) 3 4243 3522
Email: setsuko.fukushima@tohmatsu.co.jp
Website: www.tohmatsu.co.jp
Setsuko Fukushima is one of the lead partners in Deloitte Touche Tohmatsu’s Tokyo
transfer-pricing team.
Her specialties include tax planning, audit defence, advance-pricing agreements and
competent authority procedures for transfer-pricing audit cases. She served as an advisor
for early US-Japan APA cases, representing a client before the Japanese tax authority,
and extended her experience to include other regions, such as Asia (including China),
Australia and Europe. She has served clients in a broad range of industries, including
electronics, machinery, pharmaceuticals, trading services and financial institutions.
In addition to her years of transfer-pricing experience, Ms Fukushima is recognized as a
specialist in a variety of international tax fields. She has worked on several global
restructuring and supply chain management projects for Japanese multinational
companies associated with transfer-pricing planning, and has conducted research
projects related to foreign taxation systems for the Japanese Ministry of Finance.
Ms Fukushima has published several articles in BNA’s Transfer Pricing Report (US),
Kokusai Zeimu (Japan), Zeimu Kouhou (Japan), and International Tax Review (UK), and has
conducted presentations on transfer pricing and other areas of taxation to large
organizations, including the Japan Tax Association, Japan Machinery Center for Trade
& Investment and the International Pharma Licensing Symposium.
Ms Fukushima has a master of science in taxation from the State University of New
York at Albany and a BA in economics from International Christian University in
Tokyo. She is also a US-certified public accountant and is fluent in English.
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