Sadao Mori

Senior Advisor
Mori Sadao

Sadao Mori

Certified Public Tax Accountant
Senior Advisor
Watanabe Tax Corporation
Tax

Sadao Mori

Sadao Mori is a former official of the National Tax Agency Commissioner's Secretariat, specializing in transfer pricing since 1996. He has also served at the Tokyo Regional Taxation Bureau and as the director of several tax offices in the Greater Tokyo Area.
In January 2025, he joined Watanabe Tax Corporation as a senior advisor.

Professional  Experience

1996 Chief Officer, 3rd International Operations Unit, National Tax Agency, Commissioner's Secretariat, International Operations Division (Mutual Agreement Procedure) 

1998 Examiner, National Tax Agency, Large Enterprise Examination and Criminal Investigation Department, Examination Division, Overseas Examination/Advance Pricing Arrangement Section

2000 Assistant Chief, National Tax Agency, Commissioner's Secretariat, International Operations Division, International Operations Section (OECD) 

2001 Deputy Assistant, National Tax Agency, Commissioner's Secretariat, International Operations Division  (Hong Kong Long-Term Assignment) 

2003 Deputy Chief, National Tax Agency, Commissioner's Secretariat, International Operations Division

2004 1st Chief, National Tax Agency, Commissioner's Secretariat, Office of Mutual Agreement Procedures, Mutual Agreement Procedures Section

2005 Senior Examiner (International Taxation), Tokyo Regional Taxation Bureau, First Examination Group, Advance Pricing Arrangement Division (APA)

2007 Assistant Director, National Tax Agency, Commissioner's Secretariat, Office of Mutual Agreement Procedures

2011 Deputy District Director, Shinjuku Tax Office

2012 Deputy District Director, Ogikubo Tax Office 

2013 Senior Advisor (Mutual Agreement Procedures), National Tax Agency, Commissioner's Secretariat

2014 Deputy Director, National Tax Agency, Commissioner's Secretariat, Office of Mutual Agreement Procedures

2016 Director (Mutual Agreement Procedures), National Tax Agency, Commissioner's Secretariat, Office of Mutual Agreement Procedures

2018 Chief Review Officer (Transfer Pricing), Tokyo Regional Taxation Bureau, First Examination Group (APA)

2019 District Director, Atsugi Tax Office 

2020 Director, Tokyo Regional Taxation Bureau, First Examination Group, International Examination Management Division

2022 Deputy Assistant Regional Commissioner (International), Tokyo Regional Taxation Bureau, First Examination Group

2023 District Director, Toshima Tax Office 

2024 Registered Tax Accountant