Ms. Yamaguchi graduated from Keio University, Tokyo, Japan with an LLB and received her MBA with double majors in taxation and finance, with distinction, from New York University Leonard N. Stern School of Business in New York. In 1996, she received the New York University Tax Society Prize.

Ms. Yamaguchi joined Hotta Liesenberg Saito in 2008 as tax director of the firm. She has over 20 years of experience, including 16 years at "Big 4" accounting firms, such as PricewaterhouseCoopers, where she was a tax partner specializing in inbound investments. Ms. Yamaguchi has extensive experience in advising both Japanese companies and their U.S. subsidiaries in efficient tax planning for conducting businesses in the U.S. and assisting them on compliance with complex federal, state and local tax law requirements as well as representing them before the IRS and other tax authorities.

She has been involved in federal and state tax issues related to cross-border transaction flows and domestic transactions among affiliates. She has served clients of various types, including shipping, construction, licensing, wholesale, import-export, securities, financing, banking, investment and manufacturing industries.

Ms. Yamaguchi is a member of American Institute of Certified Public Accountants and New York State Society of CPAs.