Toshiaki Yamaguchi (born 1960) is a Japanese attorney whose practice focuses on corporate compliance, fraud investigations, whistleblowing systems, and corporate governance. He graduated from Osaka University’s Faculty of Law in 1985 and registered with the Osaka Bar Association in 1990. After working at Takeuchi and Inoue Law Office, he established his own practice in 1995. His work has included supporting internal investigation committees, investigating misconduct as a member of independent third-party committees, handling whistleblowing reports, and helping organizations establish compliance systems. He also served as an outside statutory auditor and outside director of listed companies, and taught company-law exercises at Doshisha Law School from 2007 to 2010. His Japanese-language book “Ho no Sekai kara Mita Kaikei Kansa” (2013) examined differences between lawyers’ and accountants’ approaches to auditing. It considered third-party investigations, the risk-based approach to audits, and the relationship between accounting standards and law. In “Fusei Risk Kanri: Yuji Taio” (2014), he analyzed the structure of corporate misconduct and connected risk assessment, preventive arrangements, and responses to emerging crises with corporate strategy. His practical involvement in reporting channels and compliance arrangements also informed “Kigyo no Kachi o Kojo Saseru Jikkoteki na Naibu Tsuho Seido” (2017). The book examined whistleblower protection and the operation of corporate reporting systems, discussing early detection and responses to misconduct from the perspectives of both reporting-channel staff and management. It also addressed how companies should respond to external disclosures. Alongside this work, he participated in Consumer Affairs Agency discussions of whistleblower protection and served on its 2024 study committee.
