People Advisory Services (PAS)...Digital disruption is constantly changing market values and business models dramatically through cutting edge technologies such as AI, IoT, cloud services

People Advisory Services(PAS)EY Advisory & Consulting Co., Ltd.Ernst & Young Tax Co.

Contents

Power of People is what triggerschange in your business and society.

Messages from our PAS Leaders

People Agenda

Our Services

EY Differentiators

EY Organization/Work Environment

EY People Advisory Services Awards

EY Focus Solutions

Thought Leadership

Our Team of Professionals

{ }1 | Ernst & Young Tax Co. and EY Advisory & Consulting Co., Ltd. ― People Advisory Services ―

Messages from our PAS LeadersContentsShin UzawaJapan Leader – People Advisory Services

There is no question that we have entered the digitalera. Digital disruption is constantly changing marketvalues and business models dramatically throughcutting edge technologies such as AI, IoT, cloudservices and big-data analytics.Analysts frequently say that new emerging technologiesare replacing people and day-to-day jobs, and thisdigital disruption then leads to questions such as:“How can people compete or collaborate with

technologies more effectively?” and “How can people add value to corporate business growth and our future society in different ways beyond what technology offers?”People Advisory Services at EY Japan Advisory and Consulting Co., Ltd. (EY)firmly believes that it is the power of people that triggers the changes necessaryfor your company to grow and for our society to change for the better.History has shown that successful business innovation depends simply on us —people —as we are both consumers and producers. Thus the key to successful reformis combination of people’s abilities and the organizational culture.EY develops long-term relationships with clients, sharing insights to help achievetheir people agendas and utilizing our strong global network and our full servicecoverage, which also includes EY Tax and EY Law.

Michael BertolinoGlobal Leader – People Advisory Services

The world is changing and will continue to do so at anincreasing pace. We are experiencing significantdevelopments in globalization, demographic shifts,technology & digital, innovation, mergers & acquisitionsand regulations.

As organizations adapt to construct agile workforces,the need for end–to-end people solutions has becomeeven more critical to build people and cultures thatare resilient against these disruptive forces, while

also facilitating top line growth. Every organization wants to know how to gain a competitive advantage through its people — the right people with the right capabilities, in the right place, at the right time, for the right cost, doing the right things.

This global people advantage has never been more important in the Japan marketthan now, which is why EY’s People Advisory Services has a global ecosystem ofmore than 10,650 consultants and industry professionals who work with clients tocreate effective approaches, driven by a shared sense of purpose and values. Thediversity of our talent, global connectivity and collaborative philosophy means we’reinspired to help deliver long-lasting change, performance and results.

The better the question. The better the answer. The better the world works.

― People Advisory Services ― Ernst & Young Tax Co. and EY Advisory & Consulting Co., Ltd. | 2

Workforce Mobility and Talent

• How do you manage the toughest obstacles to employee mobility, such as legal regulations and compliance risks?

• What skills are essential and which are less important, as a result of digital transformation?

• What new skills are essential to lead millennials?

People Agenda

Rapid and unpredictable changes in the business environment are occurring due to increased globalization, population shifts, diversity in the values of consumers and employees, and the introduction of new digital technologies.

Workforce Management• How do you maintain your workforce amidst an

aging population where the growth rate of retirees outnumbers that of the working population?

• What do millennials, who make up an increasingly large portion of the workforce, value?

• How do you improve low employee engagement and differentiate yourself from competitors?

Digital HR• Which HR operational tasks can be enhanced with

automation and how will you implement these improvements?

• How do you manage emerging technologies that can make or break relationships with current and potential employees?

• What HR policies are essential to allow employees to make full use of technologies such as smart devices and cloud computing?

75%

65%

42%

72%

89%

13%

of the global workforce will be comprised of millennials by 2025.※1

of rule-based HR tasks can be automated. ※3

of millennials stated they would leave a company due to “substandard technology”.※4

of executives said the need for globally mobile employees will increase over the next 2 to 3 years.※5

of executives said a strong sense of collective purpose drives employee satisfaction.※6

of employees around the world are highly engaged at work.※2

Reference※ 1：EY study 2015 - global generations; Oxford Economics※ 2：Gallup, Workforce Purpose Index - Imperative, LinkedIn, American Psychological Association’s 2016 Work and Well-Being Survey※ 3： EY- Robotic Process Automation for HR & Payroll, FOW Community

※ 4：EY, The World of Work is Changing Dramatically and the Shape of the Workforce is Changing with it, 2017※ 5：EY Global mobility effectiveness survey 2015-16, HBR and EY’s mobility study, RES forum - Annual Report 2016: Beyond Uniformity – A World of Opportunity※ 6：HBR and EY’s survey on purpose 2016, EY Global generations study 2016, Workplace Practices Survey -

3 | Ernst & Young Tax Co. and EY Advisory & Consulting Co., Ltd. ― People Advisory Services ―

Our Services

Performance OrganizationalRestructuring/Change Management

• Change management, changing mindsets to achieve organizational transformation

• Culture, policy and operational integration• Work style change to achieve more flexible high-performing teams

Organizational design• Organizational design aligned with new corporate strategies and business

models• Globalization and reorganization of departments (ex. sales and R&D)

HR Operations/Delivery Model

• Organizational model for HRBPs (HR Business Partners), HR CoEs (HR Centers of Excellence), and HR operations for enhanced efficiency and effectiveness

• Support for transition from regional to global HR processes and systems

HR Operations Process/HR Policy Optimization

• Automation of HR operations using RPA (Robotics Process Automation)• Promotion of globally standardized HR operational design, business

standardization, and HR BPR

System Global/Domestic　HR (HCM) systems

• Global standard HR platform/database design.• Installation and implementation of global/domestic HR payroll, operations

and workforce systems• Product evaluation and business case creation (Return on Investment

analyses)

Global/DomesticTalent Management System

• Installation and implementation of global/domestic talent management systems.

• Product evaluation and business case creation (Return on Investment analyses)

Outsourcing/SSC support • Payroll outsourcing, conceptualization of HRR shared service, vendor selection, and operation outsourcing support

Talent WorkforceStrategy Management

• Mid/long term talent and cost analysis/forecast to realize the business strategies

• Creation of talent optimization model, evaluation of various employment types, and performance/operational support

Leadership Development• Leadership survey and analysis with DDI, a global leadership organization.• Support, assessment and competency design for the next generation, “digital

leadership”

Talent Development/Training

• Redefinition of skills required, and support to conceptualize and integrate competency/skills

• Support in designing, implementing, and managing skills development training for managerial employees and future leaders

Diversity & Inclusion• Development and promotion of flexible working style, inclusive work

environment, and talent management development to support business strategies

• Development and delivery of D&I training and development programs for managerial employees and staff

Reward HR Policy Design andImplementation

• Redefinition of employment level/performance evaluation scheme/reward system, and implementation of follow-up trainings

• Designing and implementing new performance development schemes such as no-rating system

HR M&A/Organizational Restructuring

• HR Due Diligence and HR PMI (Post-Merger Integration)• Support of talent reallocation and cost optimization during organizational

restructuring

Reward System Design(for Executives)

• Support for strengthening corporate governance scheme (ex. establishment of rewards and selection committee)

• Short and long term incentive scheme design (ex. STI/LTI and stock options)

Mobility Global MobilityPolicy Design

• Enhancement of international mobility programs (ex. mobility policies, expatriates contracts/policies, and assignment letters)

Global Mobility Operation• Support income tax return/report, visa acquisition and related work,

allowances and other support• Advisory services around PE certification

Analytics & Insight People Analytics • Creating accurate modeling design and reporting systems, big-data analysis such as recruiting/high-performer/retention analysis

HR KPI Definition andAnalysis

• Defining HR and organization related KPIs, and implementation of cost/ efficiency analysis


EY Differentiators

Full service support offered across our four service lines

Our HR professionals network: 110 in Japan, and more than 11,000 globally

EY GlobalServiceLines

EY Japan

Assurance Advisory Tax Transaction

Ernst & YoungShinNihon LLC.

EY Advisory &

Consulting Co., Ltd.

Ernst & YoungTax Co.

Ernst & YoungTransaction

Advisory Services Co., Ltd.

EY groups its major services into four core service lines: Assurance (Audit), Advisory, Tax and TAS (Transactions).In Japan, People Advisory Services are provided through collaboration between EY Advisory and Consulting Co., Ltd., EY Tax Co., and EY Law Co., along with other EY member firms in Japan and abroad. Our HR, tax, and legal specialists work closely to-gether to help clients achieve their global or domestic people agenda.

The EY Global People Advisory Services network consists of more than 11,000 people, which positions EY as one of the largest HR professional service firms in the world. Utilizing this extensive network, EY provides its services to more than 2,000 clients in over 130 countries across the globe; in Japan, nearly 110 professionals including HR and organizational specialists provide full-line support, solving complicated global HR and organizational challenges.The PAS team in Japan has bilingual resources with fluency in both western and Japanese business customs, and is able to serve as a bridge for global companies with operations inside and outside of Japan.We also consistently share the latest knowledge internally and connect professionally across borders to ensure that our service offerings are the best.

As of July 2018

PAS Global Network ― Total Headcount: approx. 11,270

EMEIAEurope, Middle East, India and Africa

Approx. 4,620

AmericasApprox. 2,250

Asia-PacificApprox. 1,560

GDS※

Approx. 2,730

JapanApprox. 110

*GDS stands for Global Delivery Services, a global operations hub which offers supportfor advisory affairs such as technology, data processing, reporting, research, etc.



EY Organization/Work Environment

EY Japan Aligns its Working Styles with EY Global Standards at Tokyo Midtown Hibiya

EY Japan will finish the final phase of its relocation from twoseparate Tokyo member firm offices into a single location atTokyo Midtown Hibiya and mark its grand opening on 27 November 2018.

This new office is part of the EY@Work workplacetransformation program, one of our global initiatives, whichaims to create a flexible work environment. In the design ofthe new office space, EY Japan has fully embraced the latesttechnologies, innovative designs and the philosophy ofactivity-based working. The office will also feature EYWavespace™, a cutting-edge digital technology lab. Theoffice is designed around the concept of“Tokyo Connection”, focusing on deepening connections between Tokyo and the rest of Japan as well as within the sprawl of Tokyo’s own neighborhoods.

This new Tokyo Office will serve as our home base fromwhich to provide the highest quality value-adding services toour clients, offering new innovation through ourprofessionals’ extensive expertise and experience.

Ranked the Top Professional Firm in the ‶The World’s Most Attractive Employers” Ranking

EY ranked 4th in the “The World’s Most Attractive Employers” survey conducted byUniversum, placing it in the company of Google, Goldman Sachs, and Apple. EY has ranked1st in the Professional Service Firm category for two years in a row, and this most recentranking is the fourth time it has won such accolades in the past 5 years.For the first time, engineering and IT students also ranked EY within the top 50 mostattractive companies.This survey is conducted annually and is an important indicator of whichcompanies are considered attractive by talented students.

1

EY Inducted into DiversityInc. Hall of FameEY is a leading professional firm for Diversity & Inclusion. Among other accolades, EYconsistently places in the DiversityInc Top 50 list. In 2017, EY was listed in first place. In2018, EY became one of five companies inducted into the first ever DiversityInc Top 50Hall of Fame.EY received an exceptional rating in 2018 in the following areas:

No. 1 Diversity Councils

No. 1 Employee Resource Groups

No. 1 Mentoring

No. 1 People with Disabilities

No. 2 Executive Women

No. 3 Recruitment

No. 3 Supplier Diversity

Hall of Fame

EY

Kaiser Permanente

Novartis

Sodexo

PwC

“”en leads to questio

EY People Advisory Services Awards

EY Wins Award for Excellence in theIntegrated Management Service Division ofthe Third HR Technology Awards Sponsoredby METI

“Future Work Now" is a comprehensive solution from EY that usesobjective and quantitative evidence to help implement new ways ofworking. The solution won the Award for Excellence in the IntegratedManagement Service Division of the third HR Technology Awardssponsored by the Ministry of Economy, Trade and Industry (METI).

Collaborating with global business alliances, EY provides solutions andeffectiveness assessments based on scientific and quantitativeevidence. This is done by focusing on 3 factors. First: facility efficiencyusing sensing technologies (location measurements with badges).Second: communication efficiency using metadata analytictechnologies (digital communication diagnosis through Office andapplication usage history). Third: training efficiency using artificialintelligence-based assessments (individual competency assessment bytextual information), focusing on client’s specific issues.

EY also provides efficiency improvement solutions utilizing robotictechnologies and automation.

EY Wins M&A Advisory Award

The M&A Advisor named EY as the winner of the 10th Annual International M&A Awards in the Service ofthe Year category in June 2018. EY PAS (People Advisory Services) was specifically recognized for itsinnovative integration solutions for successful cross-border work.

Japanese companies position M&A as an important element for their business strategies. Cross-border M&Atransactions from Japan are on the rise, but many of them increasingly face integration challenges. Thesecan include the realization of growth strategies and restructuring, especially in the PMI (Post-MergerIntegration) phase. The EY PAS cross-border M&A team continues to leveraging our extensive globalnetwork to provide seamless solutions to solve these issues.


EY Focus Solutions

Global SAP Partner: EY Promotes Diverse SAP® Alliances in Japan and Overseas

Developing and growing its global collaboration with SAP®, EY has won SAP Pinnacle Awards for five consecutive years.The SAP Pinnacle Awards are a SAP award program to recognize SAP partners for their outstanding contributions inhelping customers improve operational performance.

Penny Stoker, the EY Global HR Leader, delivered a keynote speech entitled “EY Future of Talent Tech” atSuccessConnect 2017 in Las Vegas, the largest SAP SuccessFactors event in the world.

EY Japan has also played a significant role in supporting various SAP events in Japan as a top sponsor since 2018. Oneof the key events was SAP HR Connect Tokyo on 12 June 2018, in which EY took part in the event as a Gold Sponsor.EY Japan PAS Leader Shin Uzawa delivered a keynote speech entitled “Future Work Now – Being Digital".


EY best practices are now available on SAP SuccessFactors®

EY offers a unique solution for rapid HR transformation enabled by SAP SuccessFactors® called “HR360”. The namerefers to the platform’s ability to offer a comprehensive bird’s eye (or 360-degree) view of HR operation processesand organizational structures from start to finish.

HR360 is not an extension of the well-worn concept of on-premise package implementation but rather is asystemized approach built on the rich knowledge and experiences of our cloud implementation consultants. It is theperfect combination of EY’s know-how for speeding up processes and our management tools, blending them tocreate a new cloud-based human capital management method.

New HR operation processes designed using HR360 start with EY’s ready-made best practice templates, which arealready constructed around SAP. This gives clients access to their company’s data right on the screen in front ofthem, allowing them to clearly and quickly identify issues and significantly reduce the implementation time andproject manpower required.

EY supports HR transformations using a global framework to create unified business processes and effectivebusiness operations while still allowing the flexibility necessary to accommodate local and legal requirements in each region.

HR360: EY’s Best Practice ModelSystematization of Many Case Studies and EY’s Unique Experiences

Quick diagnosisDiagnose clients’HR functions, assess merits and demerits associated with HR transformation and calculate ROI

1

Strategic alignment of HR servicesAssess whether a client provides high value-added HR services and identify consistency with the business strategies

2

Service delivery model that inspires usersDesign a model that can encourage staff to use it and provide simple and intuitive solutions

3

Simple and powerful processEY’s ready-to-use process is designed to minimize HR involvement so that staff can easily use it by themselves

4

Adapt SuccessFactors to clients’environmentFunctions of SuccessFactors, the world’s leading HR informationsystem, can be adjusted to suit client environments and integrated seamlessly with existing systems

5

Accelerative and lasting valuesEY’s service delivery model features quick implementation including systemic alignment and brings qualitative and quantitative values

6

HR end-to-endbusiness processes

1.SAP SuccessFactors

Businessprepa-rationsand adoption

HRdifferen-tiation/Service delivery model

EY Focus Solutions


SAP SuccessFactors®

HR３６０:Optimal Solutions for HR TransformationTechnology accelerates the transformation of HR functions

EY Offers Best-in-Class Mobility Services in Global Alliance with SAP Concur

EY Offers SAP®Fieldglass Solutions to Clients to Ensure the On-DemandProcurement of Professional Talent and Services

EY has concluded a global alliance with SAP Concur®, an SAP company that has the world’s top share in travel,expense, and invoice management cloud services. Putting the EY-SAP Concur alliance to good use, EY offers top-of-the-line integrated mobility services to EY clients and helps them with risk management associated with globalbusiness travel.

By linking directly to real-time data within the SAP Concur Travel and Expense platform, EY clients receive robust,real-time analytics concerning their domestic and international tax obligations. This seamless integration givesorganizations increased visibility into potential risks before they occur with no additional effort required from theirtravelers.

In the increasingly competitive business environment, organizations must increase their utilization of external resourcesand expertise rather than trying to depend solely on internal resources. However, external resources are often not fullyutilized since a number of organizations have not kept up with digitalization, with each department adopts differentprocesses and standards for producing and managing external resources.SAP® Fieldglass provides cloud-based HR solutions for services procurement and external workforce procurement/management. The solutions cover end-to-end operational processes for procurement of services and external workforcepersonnel on a resource-sharing platform that is accessible to buyers, suppliers and workforce involved in theprocesses.

EY helps transform external workforce procurement, specifically the development of policies on the use andprocurement of external resources, standardization of evaluation criteria for external resources, use of technologies,etc. for HR and procurement departments by utilizing our wealth of experiences in areas such as HR and talentmanagement.

SAP Concur®

SAP® Fieldglass


Evidence-based Next Generation Work Style Transformation

Improving Employee Experience with ServiceNow’s HR Service Delivery(HRSD)

Utilizing strong cooperative relationships with its global alliance partners, EY brings a scientific approach toorganizational and HR transformation to offer next-generation work style transformation services based onobjective and quantitative evidence.

Through collaboration with Microsoft, EY recently released a solution called Workplace Insights that can helporganizations to quantitatively identify cyberspace communication patterns and to uncover and enhance patterns ofcollaboration that can raise organizational value.

ServiceNow is a SaaS company that has the top global market share amongst integrated service managementplatforms. It is a single cloud-based platform that unifies various IT and business resources with work-flows (servicesand task patterns), standardizes unstructured workflows, and streamlines work styles.

EY, in collaboration with ServiceNow, helps clients to improve HR productivity through self-service and theautomation of HR processes using IT, which is driven by the implementation of HR Service Delivery (HRSD). This isthe ServiceNow service specifically developed for and targeted at HR, and it offers support in improving theemployee experience and their satisfaction by making it easy for them to access the HR services they need.

EY Focus Solutions


Workplace InsightsUncover data patterns that enhance workforce productivity and accelerate collaboration

Global Mobility Consulting

Global Mobility Operation

Below are examples of the tax-related consulting services EY provides to Japanese companies.

EY provides various operation support services for global mobility on an integrated mobility platform.

Consulting Services• Tax advice on executive compensation programs• Tax measures related to permanent establishment status, particularly in India and China• Global equity compensation• Tax advice for executives with concurrent posts• Taxation of retirement funds• Local tax return preparation after a foreign assignment

Operation Services• Individual income tax returns• Visa and immigration support• Tax risk assessment for short-term business travelers

Pathway to Mobility Platform Integration

Various related systems

Business travelers/Expatriates

EY’s professionals onmobility

Government/Public agencies/Regulatory bodies

Service provider (EY/Third parties) Real-time data tracking and reporting

EY’s Integrated Mobility PlatformEY’s real-time assessment program

Payroll

Reporting app

Country guide

Accommodation

HR

Logistics

School Selection

Talent

Shipping

Real estate

Tax

Performance Improvement

Advisory

Immigration

Compliance

Combined Risk Assessment


Thought Leadership

EY’s strong market presence enables team members to understand and publishmarket trends regarding topics such as global HR, workplace innovation, anddiversity & inclusion.

Shinichiro Uzawa[Articles] • “The key to work style reform is to develop

people and industries that create added values continuously.”

Risk Management TODAY, January 2018

• “How can the HR department change the way of working in the future?” presented by Shunsuke Takahashi and 14 HR professionals Recruit Works Institute, May 2017

[Seminars] • “Future Work Now – Being Digital” - SAP HR Connect Tokyo 2018

SAP Japan, June 2018

• “HR technology recommendations for success in fostering engineers” - IT Jinzai Lab DAY

Shoeisha, February 2018

• “Effects and issues for hiring and labor in the 4th Industrial Revolution – The roles and responsibilities of labor and management moving into a new era”

• JILAF International Symposium, September 2017

Junya Kubota, EY Law Co.[Articles] • “Child care and nursing leave. How it

affects your income under the paid holiday system.” BUSINESS LAWYERS Practice Q&A LawyerDotcom, March 2017

• “The amount of social insurance payments you have to pay while you are on child care leave” BUSINESS LAWYERS Practice Q&A LawyerDotcom, March 2017

Nancy Ngou[Articles] • “Implicit Bias: Workplace implications of

preconceived reactions” ACCJ Journal, July 2016

[Awards] • “Named as a Top 30 allies” Financial Times, October 2015

[Interviews] • “Disability in the workplace” Bloomberg, October 2015

Kunio Oi[Articles] • DDI “Global Leadership Forecast 2018

JapanReport” joint authorship, June 2018

[Seminars] • “Build it! The Future of Work” Pasona Group HR Forum, July 2018

• “Work style transformation and talent development in financial institutions in the digital era”, Seminar-info, January 2018

• HR Strategy Seminar “Towards the realization of work style reform”, Tokyo Marine-Nichido Fire Insurance, September and October 2017

Kunio Yamaguchi[Articles] • “Becoming a leader who can play an active

role on the global stage”, Jinzai Kyoiku, November 2017 – March 2018

[Seminars] • “Development of resources who can navigate through a drastically changing global business environment and conduct advanced management at the front line”, (Panelist)

Nikkei FT Learning, July 2018

• “Gain insight into the Global Leadership Forecast 2018 – Is your leadership development program designed to reflect global trends?” DDI/MSC joint seminar,

June 2018

• “Leadership development required in the era of transformation”, Shikoku Productivity Center, May 2018

Naoki Sumi[Articles] Roseijiho HR Watcher • “Leadership competency from the viewpoint

of coaching”, July 2018

• “Can HR reform the vicious traditional corporate culture?”, June 2018

• “Can’t stop, won’t stop: hiring new graduates!”, May 2018

• “Guesswork and Japan-style HR management”, April 2018

• “How to cope with the gradual spread of downshifting?”, March 2018

• “How to transform talent development in the era of work style reform?”, February 2018

• “Internal diversity that embodies the future of diversity promotion: Fundamental issues in diversity that must go beyond diversity among employees”, January 2018

Kazumi Hirai, EY Tax Co.[Articles] • “Tax practices for expatriates” Rouseijiho

Co., Ltd. Rouseijiho, April 2017

[Seminars] • “Tax practices for employees abroad” General Incorporated Association, Business Research Institute, February 2017


Our Team of Professionals

Japan PAS Workforce Advisory Leaders

Japan PAS Mobility Leaders

Global/Regional Leaders

Nancy NgouPerformance LeaderMobile: 080 2004 6827Email : [email protected]

Michael Bertolino Global PAS Leader

Shinichiro UzawaJapan PAS LeaderMobile: 070 3872 9280Email : [email protected]

Yoichi TaguchiSystems LeaderMobile: 080 9898 7226Email : [email protected]

Harish K ShrivastavaInbound Mobility Leader（Foreign companies）Mobile: 070 4576 3117Email : [email protected]

Darren GibsonAsia Pacific PAS Leader

Peter ReinhardtEMEIA PAS Leader

Kunio OiTalent LeaderMobile: 080 6862 2995Email : [email protected]

Kazumi HiraiOutbound Mobility Leader (Japanese companies)Mobile: 070 3813 6644Email : [email protected]

Yuji NomuraRewards & Analytics LeaderMobile: 070 4552 9944Email : [email protected]

George BrooksAmericas PAS Leader

Japan PAS Thought Leaders

Takeo YamaguchiEY PAS Special Advisor/Global Workforce ReformMobile: 070 3627 3930Email : [email protected]

Worked at Hitachi Ltd. until March 2016, and has anabundance of experience in HR and GA.Held various positions such as deputy manager of Global WelfareDivision at Hitachi US HQ, VP of HR division in Hitachi GlobalStorage Technologies, President of Hitachi Institute of ManagementDevelopment, Head of department of HR management division at HQ.

Naoki SumiTalent ManagementMobile: 080 5918 7888Email : [email protected]

Started working in the consulting field in 2001 after working in the HRand project planning/development departments at a major tradingcompany. Joined EY after working at a financial consulting firm. Nowspecializes in HR and organizational advisory.Articles and seminars include “Stronger HR division leads to strongerfirm – Junpei Majima” (Chuokeizai-sha, 2011), “No future for firmswithout female empowerment” (Kodansha, 2008), and others.


About EYEY is a global leader in assurance, tax, transaction and advisory services. The insightsand quality services we deliver help build trust and confidence in the capital markets andin economies the world over. We develop outstanding leaders and teams to deliver on ourpromises to all of our stakeholders. In so doing, we play a critical role in building a betterworking world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more of the member firmsof Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & YoungGlobal Limited, a UK company limited by guarantee, does not provide services to clients.For more information about our organization, please visit ey.com.

About EY JapanEY Japan refers to the member firms of EY in Japan. EY Japan includes Ernst & YoungShinNihon LLC, Ernst & Young Tax Co., Ernst & Young Transaction Advisory ServicesCo., Ltd., and EY Advisory & Consulting Co., Ltd. Each of these firms is a separatelegal entity. For more information, please visit ey.com/jp/en/.

About Ernst & Young Tax Co.Ernst & Young Tax Co. draws on extensive business experience gained over the years andthe resources of the EY global services network to provide high-quality services toclients. As we strive to be the best partner to our clients at all times, we aim to provideprofessional solutions in a timely manner to fulfill their needs in areas of tax complianceand tax advisory such as international tax, M&A and organizational restructuring,transfer pricing, etc.

About EY Advisory & Consulting Co., Ltd.EY Advisory & Consulting Co., Ltd. provides various advisory services to help our clientsimprove their business performance in the constantly evolving business environment. EYprofessionals with diverse expertise and experience also leverage the global EY networkto pursue the realization of our clients’ potential.

©2018 Ernst & Young Tax Co. and RY Advisory & Consulting Co., Ltd. All Rights Reserved. ED None

This material has been prepared for general informational purposes only and is not intended tobe relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.

EY | Assurance | Tax | Transactions | Advisory

Name ofOrganization Ernst & Young Tax Co.

Services

• Business Tax Services• Global Compliance and Reporting• International Tax Services• Transaction Tax• People Advisory Services

Year ofEstablishment 2002 (in accordance with the Certified Tax Accountant Law revision)

Representatives

Area/Country Tax Leader:Kenji Amino (Member of Kinki Certified Public Tax Accountants’ Association)

Representative Partner:Kazuhiro Ebina (Member of Tokyo Certified Public Tax Accountants’ Association)

Office Address

Hibiya Mitsui Tower, Tokyo Midtown Hibiya1-1-2 Yuraku-cho, Chiyoda-kuTokyo 100-0006 JAPAN

Tel: +81 3 3506 2411

Name ofOrganization EY Advisory & Consulting Co., Ltd.

Services

• Strategy• Customer• Finance• Supply Chain & Operations• Technology• People Advisory Services

• Risk Transformation• Internal Audit/Internal Control• Cyber Security• Risk Assurance (FAIT & SOCR)• Financial Services Risk Management• Actuary

We provide advisory services for the above areas.

Commencement ofOperations January 2017

Paid-in Capital 450 million Japanese yen

Number ofEmployees Around 1,300

Representatives Chairman and Representative Director: Bill FarrellPresident and Representative Director: Masahiko Tsukahara

Office Address

Hibiya Mitsui Tower, Tokyo Midtown Hibiya1-1-2 Yuraku-cho, Chiyoda-kuTokyo 100-0006 JAPAN

Tel: +81 3 3503 3500 (main number)Fax: +81 3 3503 2818

As of February 2018

Documents

People Advisory Services (PAS)...Digital disruption is constantly changing market values and business models dramatically through cutting edge technologies such as AI, IoT, cloud services