Career steps

Employees who join us as fresh graduates start their career as Associates. After completing the new employee training, you will earn experience by being involved in projects with various features in diverse industries and regions as a professional. At the transfer pricing service division, we have the following career steps.


A Partner develops business strategies and assumes ultimate responsibility for the execution of operations, business building, human resource development, and other tasks of not only the division but the overall corporation. As the highest-level specialists in transfer pricing, Partners lead Directors and lower-level professionals who belong to the division. They also provide clients with high-quality services in various situations.



Like a Partner, a Director has the highest-level skills and experience as a specialist in transfer pricing and provides high-quality services in diverse situations. In addition, a Partner develops strategic policies of the division as the highest-level staff member and becomes involved in the operation of the organization, business building, human resource development, and other tasks.

Senior Manager

A Senior Manager is responsible for providing consulting services in highly difficult cases as an expert in transfer pricing with the second highest level of skills and experience following those of Partners and Directors. Senior Managers are responsible for maintaining and improving the level of services provided by the division and the office and also serves as a lecturer in internal training and seminars given to outside parties. Internally, they support Partners directly as senior-level executives responsible for operation of the organization, business building, human resource development, and other tasks.


A Manager serves as the leader of highly difficult consulting service projects as an expert in transfer pricing. Managers have a deep understanding of the current situation and problems of each client and provide high-quality transfer pricing consulting services by making full use of their professional knowledge and expertise. The duties of a Manager also include providing guidance on project policies, schedules, and specific tasks to their subordinates as well as managing their subordinates, in addition to overall management of each project. Internally, Managers support Partners and other members and assume responsibility for operation of the organization, business building, human resource development, and other tasks as a managerial level employee equivalent to a section chief.

Senior Associate

As a transfer pricing professional, a Senior Associate obtains information about clients by communicating with them or taking other measures and understands and implements project policies in an appropriate manner. Under the direction of a Partner, Senior Associates occasionally undertake such tasks as being involved in the development of project strategy, creation and management of work schedule, providing instructions to their subordinates, and reviewing documents created by their subordinates. Senior Associates also strive to develop their subordinates by providing Associates with the necessary support and guidance and serving as a lecturer in new employee training, recruitment seminars, and other sessions, for example.


An Associate is a transfer pricing professional at the basic stage, who has completed prospective employee training and new employee training. Associates first learn the basic theories of transfer pricing through on-the-job training. Under the instruction of project leaders, they prepare the necessary documents by conducting analyses based on information obtained from interviews with clients, documents provided by them, and other sources. An Associate may also join a Manager or Senior Manager on domestic or overseas business travel. Waiting for instruction from their superiors is not all an Associate is required to do; they are also expected to be willing to create added value on their own based on a correct understanding of the instructions.